Property Tax Assistance Program for Eligible Low Income Seniors and Disabled Taxpayers
The City of Brampton has replaced the Seniors Tax Rebate Program that provided a $300 property tax rebate to eligible applicants. Effective 2010, a new program has been approved by City Council increasing the rebate to $400 and expanding eligibility requirements to include low income disabled persons.
Eligibility requirements are a combination of both taxpayer and property status.
Low-income seniors or disabled taxpayers are eligible to apply if:
- a. They are 65 years of age and in receipt of the Guaranteed Income Supplement (GIS) under Part II of the Old Age Security Act, or
b. Disabled and in receipt of benefits under the Ontario Disability Support Program Act.
- Has been assessed as an owner of the residential property located in the municipality for at least one year.
For a property to be eligible:
- It must be in either Residential or Farm Class
- It is the principal residence of the owner or the spouse of the owner
- Every owner of the property is either an eligible owner or the spouse of an eligible owner.
How to Apply for a Rebate:
Eligible seniors or disabled taxpayers must apply annually. Applications must be made by December 31st of the current taxation year.
To view the by-law for this program click here.
How to get an Application:
- Download a copy
- Call the Tax Office at (905) 874-2200
- Visit in person at City Hall
Property owners may apply to adjust taxes to reflect a significant change in their property. Sections 357 and 358 of the Municipal Act, 2001 govern property tax adjustments. The City must receive applications under Section 357 by February 28th of the year following the change. Examples of eligible criteria are:
- You have changed how you use the property, which may change the tax classification
- You have changed how you use the property so the lands have become exempt from taxes
- Fire or demolition has razed or damaged structures
- You are extremely sick or in poverty, so you cannot pay your taxes
- You have removed a mobile home
- An official made "gross or manifest errors"
- You are repairing or renovating the property to prevent you from using the land normally for at least three months
You must apply under Section 358 between March 1st and December 31st of a year for taxes in one or both of the two years preceding the year in which you apply. Consideration will be given only to those situations that result in overcharges caused by gross or manifest error in the preparation of the assessment roll that is clerical or factual in nature. It does not apply to errors in judgment in assessing the property.
Applications may be made in writing to the City Clerk or by contacting the tax office at 905-874-2200. Click here for a copy of the appeal form.
Charities Rebate Program
Section 361 of the Municipal Act provides property tax relief for eligible registered charities occupying commercial or industrial property. The tax rebate for qualifying charities is 40% of the annual property taxes. Please note: Application for a taxation year must be made after January 1st of the year and no later than the last day of February of the following year
In order to qualify for the Registered Charity Tax Rebate, applicants must be:
- Occupants of a Commercial or Industrial Property.
- A registered member of the Canadian Registered Charities.
- Provide the City of Brampton with their Canada Revenue Agency Registration/Business Number.
- Submit a letter from the Landlord or Property Manager stipulating the total amount of property taxes paid for the year.
The property owned by a registered charity may be eligible for property tax exemption as per Section 3 of the Assessment Act. Please advise our office if you have contacted the Municipal Property Assessment Corporation (MPAC, 1-866-296-6722) for the requirements. The deadline to apply for the property tax exemption (under Section 39.1 of the Assessment Act, Request for Reconsideration) is February 15th, 2017 which is 120 days from the Issue Date of the 2016 Property Assessment Notice.
The City of Brampton is legislated to recalculate the rebate and refund amount, and bill the charity accordingly, if the assessment of the property occupied by the charity changes as a result of a Request for Reconsideration under Section 39.1 of the Assessment Act, or an appeal under Section 40 or 46 of that Act.
If a charity moves to another Municipality and receives a rebate which exceeds the amount the charity is entitled for the year, Section 361 (3)6 of the Municipal Act requires the charity to repay the City of Brampton the amount that exceeds the charitable entitlement.
If a property was overcharged due to a gross and manifest error, application for refund for up to two previous years may be made under Section 358 of the Municipal Act by December 31st of a year in which the application is made.
This application is available by calling the Tax Office at 905-874-2200, or to download a copy click here.
Vacancy Rebate for Property Taxes
Vacant commercial and industrial buildings are eligible for a rebate of a portion of property taxes if they satisfy the following conditions:
Buildings 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 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:
not used and was clearly delineated or separated by physical barriers from the portion of the building that was used;
and the portion of the building,
was capable of being leased for immediate occupation,
was capable of being leased but not for immediate occupation because it was in need of or undergoing repairs or renovations or was under construction, or
was unfit for occupation
- A portion of an industrial building will be eligible for a rebate if, for at least 90 consecutive days, it was not used and clearly delineated or physically separated from the used portions of the building.
A copy of the application is available by either clicking here or contacting the Tax Office at 905-874-2200. An application for a year-end Vacancy rebate must be completed and received by the City on or before February 28, of the following year. Interim Vacancy Rebate applications for the period January to June will be accepted until July 31 of the same year.