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Tax Rebate Programs

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The City of Temiskaming Shores currently offers three rebate and relief programs for Municipalities:

Vacancy Rebate Application

Section 364 of the Municipal Act, 2001 provides for rebates to vacant business units at the same percentage as discounts afforded to property owners of vacant and excess land. These percentages are 30% for commercial properties and 35% for industrial properties.

Property owners who are eligible for a rebate must submit an application to the municipality each year that a building, or portion of a building, is vacant. The deadline to submit an application for a tax year is February 28th of the following year.

To be eligible for a rebate, a building or portion of a building must satisfy the following:

  • Buildings that are entirely vacant - A whole commercial or industrial building will be eligible for a rebate if the entire building is vacant 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 delineated or physically separated from the used portions of the building; and
    • Either 1) capable of being leased for immediate occupation; or 2) not capable of being leased for immediate occupation because it was undergoing or in need of repairs or renovation or was unfit for occupation.
  • 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.

To view the Vacancy Rebate Application Form click here.

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Charitable Rebate Application

Under Section 361(1) of the Municipal Act, 2001, every municipality shall have a tax rebate program for eligible charities for the purpose of giving them relief from taxes on eligible property they occupy.

The program is applicable to registered charities that are tenants in a commercial or industrial class property. The landlord may be contacted by the charity to provide certain information that the City requires in order to process their application. Deadline for the current year is February 28th of the following year.

The minimum percentage prescribed for the calculation of a rebate is 40%.

Registered charities must apply every year for the rebate by completing an application and returning to the City of Temiskaming Shores taxation department.

To view the Charitable Application Form click here.

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Tax Relief for Eligible Low Income Seniors and Low Income Disabled Persons

Under Section 319(1) of the Municipal Act, 2001, a municipality shall pass a by-law with the purpose of relieving the financial hardship through the provision of tax relief to eligible low income seniors and low income disabled persons for assessment related tax increases on property in the residential/farmland property class.

Persons Eligible for Tax Relief

  • Persons eligible for tax relief are low income seniors of 65 years of age or older in receipt of an increment paid under the GIS, low income disabled persons in receipt of an increment paid under the ODSP or the spouse of such eligible persons owing and occupying property in the residential/farmland property class;
  • Tax relief of eligible low income seniors and low income disabled persons applies to tax increases on residential property owned and occupied by the eligible person;
  • Tax relief is provided upon each reassessment after 1998.
  • No tax relief shall be allowed to an eligible owner in respect of residential real property for more than one (1) family dwelling unit in a given year;
  • For properties which are jointly held or co-owned by persons other than spouse, the co-owners must qualify under applicable eligibility criteria in order to receive the tax relief;

Form of Tax Relief

  • Tax relief shall be in the form of a deferral of the annual eligible amount provided that the property for which the relief is requested is the principal residence of the eligible applicant, or the eligible applicant has been the assessed owner for no less than one year immediately preceding the date of the application of relief.
  • Tax relief granted in this program will not be subject to interest charges.
  • Tax relief applies to current taxes only, not tax arrears.
  • Tax relief amounts will not be deferred until payment is received in full for any past year's amounts payable.

Repayment of Tax Relief (Deferral)

  • Annual eligible amounts shall be deferred until the property is sold or transferred, at which time the total amount deferred, including any part year portions, becomes a debt payable to the City.
  • If at any time, an eligible person for which tax relief has been granted ceases to be an eligible person, all tax relief ceases and all amounts previously deferred becomes a debt payable to the City.

Amount of Tax Relief (Deferral)

  • Tax relief is provided in each year of reassessment;
  • Applications will be accepted for deferrals where the impact exceeds $300.00;
  • Tax increases are the difference between the total taxes levied on the property in the year preceding reassessment and the total taxes levied in the year of a reassessment;
  • Water/ Sewer charges are not part of a property's tax assessment and therefore increases in water/ sewer rates are not applicable in calculating the reassessment implications for a property.

Application Procedure

  • Applications must be submitted on the prescribed form on or before October 1st in the year in which the application applies;
  • Applications must include documentation establishing that the applicant is an eligible person and that the property for which the application is made is an eligible property;
  • By signing the application form, it is assumed that the applicant has read and understands the City's tax relief program to low income seniors and low income disabled persons;
  • Applications must be made annually to the City of Temiskaming Shores to establish continued eligibility; and
  • Verification of documentation provided with an application may be carried out independently, at the discretion of the City.

To view the Property Tax Deferral Application Form click here.