Tax Rebates and Relief

Tax adjustment applications for the 2021 taxation year under Section 357. (1) of the Ontario Municipal Act relative to Tax Class Changes, Razed by Fire, Fire Damage, Demolition or Exempt are available for download at the following link:

Tax Adjustment Application​ 

Applications are due on or before February 28th, 2022.

Vacancy Rebates:

Per Council decision on May 3rd, 2021, the Vacancy Rebate Program has been discontinued.  The final year of the program was 2021 (applications for the 2020 tax year), and thus the City will no longer be accepting applications.

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.

·         2021 Property Assessment Value of the residential home should be equal to or less than $168,000.

·         Any personal savings above the 2021 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.

Extreme Poverty

A single residential property owner will be eligible for tax relief if family income is less than low income thresholds.

·         1 Person $25,921.00

·         2 Persons $32,270.00

·         3 Persons $39,672.00

·         4 Persons $48,167.00

·         5 Persons $54,630.00

·         6 Persons $61,613.00

·         7 Or More Persons $68,598.00

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.

If you are applying for Tax Relief due to Extreme Poverty, please download and complete the following two (2) forms:

Tax Relief Application​ - Extreme Poverty or Sickness  

Compassionate Appeal - Financial Disclosure Form​ 

 

Sickness

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.

If you are applying for 2021 Tax Relief due to Prolonged Sickness, please download and complete the following three (3) forms:

Tax Relief Application​ - Extreme Poverty or Sickness

Compassionate Appeal - Attending Physician's Form  

Compassionate Appeal - Financial Disclosure Form  

 

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, 2021 are:

 

·         Equal to or below the property taxes

·         Above the property taxes.  However, the financial savings/assets are not more than two times the property taxes

 

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 $168,000.

·         Property assessment value is above $168,000, 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 education institution are excluded [must provide proof of enrolment if 16-18 years of age]):

 

·         A copy of the 2021 Income Tax Return from Canada Revenue Agency.

·         A copy of the 2021 Notice of Personal Income Tax Assessment from Canada Revenue Agency (To request a copy 1-800-959-8281)

·         A copy of an official Bank Statement (outlining all transactions for the period of January 1 to December 31, 2021) – 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 2021 (if applicable):

o   Child Support payments

o   Child tax credits

·         If you owned a business, a Corporate Tax Return and Notice of Assessment from the CRA will be required.

·         In addition, other supporting documentation may be requested if more information is required with respect to your application.

o   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.

 

Please note that COVID-19 may impact in-person service and drop off box availability.  Please visit the Coronavirus (COVID-19) Update Page for more information on the hours of operation.  Alternatively, you may call 311 or email propertytax@citywindsor.ca for information.

 

Or;

 

·         Mail the completed applications and all supporting documents to:

o   The Corporation of the City of Windsor

Finance Department – Financial Analyst, Assessment Division

350 City Hall Square West, Suite 410

Windsor, Ontario N9A 6S1

·         Please note that the Tax Relief Application must be submitted on or before February 28, 2022

·         The deadline to submit supporting documentation is May 31, 2022

·         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).  For TTY, type 711 for the operator, and by telephone, dial 1-800-855-0511.

 

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 amount of the rebate to the municipality that issued the rebate, and all municipalities and school boards that share in revenue shall share the cost of a rebate on a property.

·         The deadline for submitting applications is the last day of February in the year following the taxation year to which the application relates.


Charity Rebate Application 2021 

 

Heritage Rebates

 

·         A new Heritage Rebate Tax Reduction Program has been established.  By-Law Number 164-2015 was passed December 7, 2015 to provide tax reductions in respect of eligible heritage properties.  Please visit the Heritage Property Tax Reduction Page for further information.​

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