Rebate of Property Taxes for Vacancies

Deadline for applications for vacancy rebates each year is the last day of February of the following year. This rebate applies to vacancies within the commercial/industrial class only. Rebate form in PDF format: please note, the application is on legal size paper and must be printed then filled in.

For complete information about eligibility requirements, refer to Section 364 of the Municipal Act and Ontario Regulation 325/01.

General Information

Buildings Entirely Vacant

A whole commercial or industrial building will be eligible for a rebate if the entire building was unused for at least 90 consecutive days.

Buildings That Are Partially Vacant

A suite or unit within a commercial building will be eligible for a rebate if, for at least 90 consecutive days, it was:

• Unused; and
• Clearly delineated or physically from the used portions of the building; and
• Either capable of being leased for immediate occupation, or
• not capable of being leased for immediate occupation because it was undergoing or in need of repairs or renovations
• unfit for occupation

An industrial building will be eligible for a rebate if, for at least 90 consecutive days, it:

• was Unused; and
• Clearly delineated or physically from the used portions of the building

Exclusions

A building or portion of a building will not be eligible for a rebate if it:

• is used for commercial or industrial activity on a seasonal basis
• is leased to but not occupied by a tenant
• is already included in the sub-class for vacant land
• is used by the owner for storage or any other purposes

Application Requirements

The application deadline is the last day of February, of the year following the vacant period. Fully completed applications and all supporting documentation must be submitted to the Town by the deadline date. Please note that after reviewing the initial application, the Town may request additional information in order to verify eligibility or identify the vacant area.

Application Processing

• For properties with both Commercial and Industrial assessment, separate applications must be filed.
• The Town’s deadline for processing applications is 120 days after receipt of all requested information from the owner. Interest is payable on applications not processed by the deadline date.
• The Municipal Property Assessment Corporation (MPAC) is responsible for determining the apportioned assessment value and the Town is responsible for calculating the rebate amount.
• Rebates will first be applied to any outstanding tax arrears, with the remainder refunded to the property owner.
• A property owner who disagrees with the rebate calculated by the municipality can appeal to the Assessment Review Board (ARB) within 120 days of receiving notification of the rebate amount.

Further information/assistance

Contact the Tax section by phone at 905-683-2718 or tax@townofajax.com