Tax Rebates (vacancy, deferrals, and charity) are available under the following circumstances:

Vacancy Rebates:

• Vacancy Rebates are available for Commercial and Industrial Buildings under the Municipal Act, Section 364 and Ontario Regulation 325/01.
• Eligibility:
  • Category 1, 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.
  • Category 2, Buildings that are Partially Vacant:  A suite or unit in a commercial 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; and either capable of being leased for immediate occupation, or undergoing, or in need of repairs or renovations that prevented it from being available for lease for immediate occupation; or 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:
  • 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 during the period of vacancy it was subject to a lease, the term of which had commenced; or if during the period of vacancy it was included in a sub-class for vacant land.
• The deadline for submitting applications is February 28 of the year following the taxation year to which the application relates.
• The following documents must accompany this application:
  • Copy of a floor plan or sketch indicating vacant space 
  • Unit number and/or address of vacant unit
  • Name of previous lessee and phone number
• Download the Application for Vacancy Rebate and deliver, mail or fax this completed application to:
• The City of Windsor
  Finance Department
  350 City Hall Square West
  P.O. Box 1607
  Windsor, Ontario
  Canada
  N9A 6S1
• Fax (519) 255-7310, ATTN: Rick Murdoch

2009 Vacancy Rebate applicants will receive a letter advising that a credit has been posted to their account.  This amount will be reflected in the balance owing on the final bill, which will be issued late June.  Refunds will only be issued upon request.  Where there has been a change in ownership on a property, a refund cannot be issued to a former owner without a formal letter of direction to the City by the purchaser.

Deferrals:

• Deferrals are available for Low Income Seniors or Low Income Persons with Disabilities under the Municipal Act 2001, Section 319.
• To qualify for Low Income Senior, you or your spouse/partner must be 65 years of age or older by December 31 and have a combined family income of less than $25,000.00 annually.
• To qualify for Low Income Disabled Person, you or your spouse/partner must be in receipt of the Ontario Disability Support Program (Family Benefits Act of Ontario) or a Canada Pension Plan Disability Benefit and have a combined family income of less than $25,000.00 annually.
• Please attach a copy of the following: 
  • For proof of income, photocopy of the 2009 Notice of Assessment as issued by Revenue Canada, for each person residing in the property for which application is being submitted.
  • For Seniors, proof of age (photo copy of Provincial Senior Citizen Card, drivers licence, birth certificate)
  • For Low Income Disabled Persons, proof of eligibility under Ontario Disability Support Program (Family Benefits Act of Ontario) or the Canada Pension Plan Disabilities Benefit. 
• The 2009 application must be completed and received with the required attachments by the Corporate Services Department, Treasury Branch no later than April 30, 2009. 
• The application will not be processed unless all required information has been provided. 
• All deferred taxes become payable upon disposition or transfer of the property except for a transfer of ownership to a spouse. 
• The property for which the taxes are payable must be located in Windsor and must be owned by an eligible senior or person with disabilities or the spouse/partner of same as a principal residence on January 1 of the eligible year. 
• Download the Application for Low Income Seniors or Low Income Persons With Disabilities and deliver, mail or fax this completed application to:
  • The City of Windsor
    Finance Department
    350 City Hall Square West
    P.O. Box 1607
    Windsor, Ontario
    Canada
    N9A 6S1
  • Fax (519) 255-7310, ATTN: Richard Pawlaczyk

Charity Rebates:

• Registered Charities are eligible for a property tax rebate equal to 40 percent of the taxes paid to the Corporation of The City of Windsor on eligible property it occupies as a tenant.
• "Eligible Charity" means a registered charity as defined by subsection 248(1) of the Income Tax Act that has a registration number issued by the Canada Customs and Revenue Agency.  "Eligible property" is defined as commercial or industrial property classes. 
• Organizations that move to another municipality within a taxation year are required to repay a pro-rated amount of the rebate to the municipality that issued the rebate, and 
  all municipalities and school boards that share in the revenue shall share the cost of a rebate on a property. 
• The deadline for submitting applications is February 28 of the year following the taxation year to which the application relates.
• Download the Application for Property Tax Rebate for Registered Charities and deliver, mail or fax this completed application to: 
  • The City of Windsor
    Finance Department
    350 City Hall Square West
    P.O. Box 1607
    Windsor, Ontario
    Canada
    N9A 6S1
  • Fax (519) 255-7310, ATTN: Richard Pawlaczyk