Deadline for application for vacancy rebates is the last day of February of the following year. It applies to vacancies within the commercial/industrial class only. Please note: The application is in PDF format and must be printed on legal size paper and completed. After reviewing the initial application, the municipality or Municipal Property Assessment Corporation may request additional information in order to verify eligibility or identify the vacant area.

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 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 defined or physically separated 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 or was unfit for occupation.

A portion of an industrial building will be eligible for a rebate if, for at least 90 consecutive days, it was:

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

Exclusions  

Seasonal Property: Businesses that operate on a seasonal basis are not eligible for a rebate for the seasons they are closed.

Vacant Land Sub-Class: Buildings that are included in a vacant land sub-class (e.g. new buildings that have never been occupied) are not eligible for a rebate.

Number of Applications  

Maximum of two applications per property per year.

  • One application in respect of all vacancies that occurred on a property during the entire tax year; or,
  • One application in respect vacancies that occurred during the first six months of the year and a second application for vacancies that occurred during the last six months of the year.

Application Processing  

For properties with both Commercial and Industrial assessment

  • 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
  • Municipal Property Assessment Corporation (MPAC) is responsible for determining the apportioned assessment value, the Town is responsible for calculating the rebate amount
  • Rebates are applied to any outstanding tax arrears, with the remainder refunded to the property owner
  • Property owners 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.

Recalculation Following Change to Assessment or Taxes  

Once rebate issued, if a property's assessment is subsequently altered through reconsideration, an appeal, or an application (under sections 39.1, 40 or 46 of the Assessment Act), or if the taxes of the property are subsequently reduced (under sections 442 or 443 of the Municipal Act), the rebate will be recalculated, municipality will notify the property owner of any consequential tax adjustments.

Penalties  

Any person who knowingly makes a false or deceptive statement in an application made to a municipality or in any other document submitted to a municipality under this section is guilty of an offence and is liable on conviction to a fine of double the amount of the rebate obtained or sought to be obtained through a false or deceptive statement except that the fine shall not be less than $500.

For the purposes of verifying a vacancy rebate application, an employee of a municipality or a person designated by the municipality, upon producing proper identification, shall at all reasonable times and upon reasonable request, be given free access to all property referred to in the application.

Further Information/Assistance  

Contact the Tax Section by phone at 905-683-2718 or tax@ajax.ca