Tax Rebates and Relief
The application period for all Tax Rebates and Relief for the 2018 taxation year is now closed.
Tax adjustment applications for the 2019 taxation year under Section 357. (1) of the Ontario Municipal Act. relative to Tax Class Changes, Razed by Fire, Fire Damage, Demolition or Exempt will be available for download by July 1, 2019.
- Vacancy Rebates are available for Commercial and Industrial Buildings under the Municipal Act, Section 364 and Ontario Regulation 325/01.
- As part of the 2017 Tax Policy, City Council has established a single discount rate of 30% to be utilized for the purposes of calculating any rebate for 2018 property taxes, effectively reducing rebates afforded to industrial properties. In essence, this leaves the discount rate on commercial properties at 30% but reduces the rebate on industrial properties from 35% to 30%. Municipal Act, Section 313(4).
Vacancy Rebates FAQ
- 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 separate from the used portions of the building; and is either capable of being leased for immediate occupation, or is undergoing, or is in need of repairs or renovations that prevented it from being available for leases for immediate occupation; or is 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 for the building.
- 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 in which 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 (i.e. an application for the 2019 taxation year is due by February 28, 2020).
- The following documents must accompany this application:
- Copy of a floor plan or sketch indicating vacant space
- Unit numbers and/or address of vacant unit
- Name of previous lessee and phone number
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.
Tax Relief Program: Extreme Poverty or Sickness
- The tax relief application is available for those property owners who are applying for tax relief due to extreme poverty or sickness under Section 357. (1) (d.1) of the Ontario Municipal Act.
- The intention of the program is to provide temporary relief for those property owners who may qualify.
- The Tax Adjustment applies only to single family residential homes.
- 2019 Property Assessment Value of the residential home should be equal to or less than $163,500.
- Any personal savings above the 2019 property taxes must first be used to pay off taxes. Any remaining balance will be subject to consideration for relief.
- The property owner may only apply (and be approved) for a period of 2 years on the same property (does not have to be consecutive years).
- The program does not address any arrears taxes that a property owner may have from prior years. If this is the case, the property owner is required to discuss a payment plan with someone from Administration.
A single residential property owner will be eligible for tax relief if family income is less than low income thresholds.
Family unit for purposes of determining family income is defined as all registered owners, spouses and any occupants 18 years of age or older. Children below the age of 18 in full time attendance at a qualifying educational institution are excluded.
A single residential property owner will be eligible for a tax relief in the following circumstances:
- Prolonged sickness for at least 90 consecutive days in the taxation year to which the application relates for the primary income earner.
- Prolonged sickness for at least 90 consecutive days in the taxation year to which the application relates for a family member that requires the primary income earner to take a leave from work.
Other Criteria - Financial Savings/Assets
A single residential property owner will be eligible for tax relief if:
Financial savings/assets of the family unit as at December 31 of the tax year are:
Current Value Assessment (CVA) of the Property
A single residential property owner will be eligible for tax relief if:
- Property assessment value is equal to or less than a determined threshold for the taxation year to which the application relates.
- Property assessment value is above the threshold, however, the property assessment value which exceeds the threshold is below the annual property taxes.
The following documents for all current/listed owners on the property, together with the spouse/partner of the property owner and any occupants 18 years of age or older will be required to follow the application when they become available (Children below the age of 18 in full time attendance at a qualifying educational institution are excluded [must provide proof of enrolment if 16-18 years of age]):
- A copy of the Income Tax Return from Canada Revenue Agency for the taxation year to which the application relates.
- A copy of the Notice of Personal Income Tax Assessment from Canada Revenue Agency (To request a copy 1-800-959-8281) for the taxation year to which the application relates.
- A copy of an official Bank Statement (outlining all transactions for the period of January 1 to December 31) of the taxation year to which the application relates (this includes any account whether you have it by yourself or with someone else or whether it is in your name or any other name).
- Confirmation of the following for the taxation year to which the application relates (if applicable):
- Child Support payments
- Child tax credits
- If you owned a business, a Corporate Tax Return will be required and Notice of Assessment from the CRA.
- In addition, other supporting documentation may be requested if more information is required with respect to your application.
- Deliver the completed applications and all supporting documents in person to 350 City Hall Square West, 1st Floor Customer Service between 8:30am and 4:30pm, Monday to Friday, or;
- Mail the completed applications and all supporting documents to:
Please note that the Tax Relief Application must be submitted on or before February 28th of the year following the taxation year to which the application relates.
However, the deadline for supporting documentation is May 31.
The application will not be processed unless all required information has been provided within the prescribed deadlines.
For complete information about eligibility and application requirements call the City of Windsor at: 311, or (519) 255-CITY (2489), 1-877-RING 311 (746-4311) if outside the City of Windsor.
- 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.
A new Heritage Rebate Tax Reduction Program has been established. By-Law Number 164-2015
was passed December 7, 2015 to provide for tax reductions in respect of eligible heritage properties. Please visit the Heritage Property Tax Reduction page
for further information.