Windsor Essex property tax relief for vacant commercial and industrial buildings will be provided to property owners through rebates that are issued by municipalities.
Windsor Essex REBATE: types of properties that are eligible for rebates, the application procedures, the method for calculating rebates, appeal mechanisms, and key deadlines.
To be eligible for a rebate, a building or portion of a building must satisfy the conditions described below.
Buildings that are 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:
A portion of an industrial building will be eligible for a rebate if, for at least 90 consecutive days, it was:
Businesses that operate on a seasonal basis are not eligible for a rebate for the seasons they are closed.
Buildings or portions of buildings that are vacant but are leased to a tenant are not eligible for a rebate.
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.
Property owners (or their authorized representatives) must submit an application to their local municipality in order to receive a rebate. Application forms may be obtained from local municipal offices.
The deadline to submit applications for a tax year is February 28 of the following year. (For example, for the 2001 tax year, the deadline to submit applications is February 28, 2002.)
However, if a property owner receives a notice of omitted assessment from the Municipal Property Assessment Corporation (MPAC) after a tax year, the deadline to submit an application for a rebate is 90 days after the date of issuance of the notice of omitted assessment.
Property owners may submit a maximum of two applications per property per year. Specifically, they may submit either:
At a minimum, rebate applications must contain the following information:
The municipality or MPAC may contact an applicant to request further information to assist in verifying eligibility or identifying the vacant area.
Applications will be processed through the following steps:
Rebates will be calculated using the following formula:
Notes to Calculation Formula:
Key Facts – Hypothetical Commercial Property:
( 80,000 / 800,000 ) * $40,000 * ( 120 / 365 ) * 30% = Rebate of $394.52
After a rebate has been issued, if a property’s assessment is subsequently altered through a 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 and the municipality will notify the property owner of any consequential tax adjustments.
Property owners who disagree with the amount of the rebate that is calculated by the municipality can appeal to the Assessment Review Board (ARB) within 120 days after receiving notification of the rebate amount from the municipality.
As well, if a municipality fails to process a rebate application within 120 days after the deadline for submitting applications (or within 120 days after the owner has provided all of the information required in support of the application, whichever date is later), the owner may appeal to the ARB to ask the Board to determine the amount of their rebate entitlement.
Appeals to the ARB must be submitted in writing and must be accompanied by the appropriate fee. Details about appeal forms and filing fees can be obtained from the ARB at:
Assessment Review Board
250 Yonge Street, 29th Floor
Toronto, ON M5B 2L7
Phone: 1-800-263-3237 or (416) 314-6900
Fax: (416) 314-3717
Web Site: http://www.arb.gov.on.ca
A person who knowingly makes a false or deceptive statement in an application for a rebate is liable, upon conviction, to a fine of double the amount of the rebate that the person sought to obtain through their false or deceptive statement.
For the purpose of verifying a vacancy rebate application, municipalities have been given similar rights as assessors to request information and obtain access to premises. A fine of $100 per day may be imposed upon a property owner for failure to comply with a municipality’s request for information.
For additional information about the process for submitting rebate applications, timing of payment of rebates, or calculation of rebates, please contact your local municipal office.
For general information about this rebate program, you may contact the Ministry of Finance .
English: 1 800 263-7965
Français: 1 800 668-5821
Teletypewriter (TTY): 1 800 263-7776
English - http://www.fin.gov.on.ca/en/index.htm
Français - http://www.fin.gov.on.ca/fr/index.htm
Note: The information in this document is provided for general reference purposes only. For complete information or for precise interpretation, please refer to section 442.5 of the Municipal Act and Ontario Regulation 325/01.