Tax Adjustments and Rebates

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 portion of an industrial building, 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 physically separated from the used portions of the building.

Commercial buildings entirely or partially vacant must be either/or:

  • capable of being leased for immediate occupation,
  • 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
  • unfit for occupation

Property is ineligible for Rebate if (any of the following):

  • Property is used for commercial or industrial activity on a seasonal basis;
  • Property includes non-permanent structures;
  • Property was a storage unit or it was used for storage purposes;
  • Property was a hotel, a fuel storage tank, a gravel pit;
  • A business was closed due to strike or lockout;
  • Property was accessible to a tenant before the commencement of a lease (if the access was for the purpose of building out or constructing leasehold improvements);
  • During the period of vacancy, it was included in a sub-class for vacant land; or
  • The City paid or credited a rebate in respect of the building, structure or portion, as the case may be, for any three or more consecutive taxation years before the taxation year in respect of which the application is made.

Program will be Phased Out by 2020

Vacancy Rebate applications submitted for taxation years 2017-2019 will be subject to O. Reg 581/17 as amended and by 2020, the program will be phased out. For more information about these changes, please visit the Region of Peel's website at: www.peelregion.ca
  • For the 2017 tax year, the current rebate of 30 per cent continue to be available;
  • For the 2018 tax year, the rebate will be reduced to 20 percent;
  • For the 2019 tax year, the rebate will be reduced to 10 percent; and
  • For the 2020 and subsequent tax years, the program will be discontinued.

Application Forms, Requirements and Deadlines

A copy of the application and full description of the program requirements are available by clicking here.  Completed Final Vacancy Rebate applications must be received by the City on or before February 28, of the year following the taxation year to which the application relates. Interim Vacancy Rebate applications for the period January to June will be accepted until July 31 of the same year.

Applicants must provide all supporting documentation, every time an application is submitted. The City will use the documents supplied in the application verification process.

If the owner does not agree with the amount of the rebate, a complaint can be filed with the Assessment Review Board (ARB) within 120 days after the City of Brampton mails its determination. For more information about the complaint process contact the ARB at: www.elto.gov.on.ca/arb

For additional information please contact the Tax Services at 311, or if calling outside the City limits call 905-874-2000.

Related Links:

Tax Appeals

Property owners may apply to adjust taxes to reflect a significant change in their property.
 
Section 357 of the Municipal Act, 2001 provides authority for City Council to accept applications for cancellation, reduction or refund of taxes under certain conditions, which include:

  • a property could not be used for its normal use due to repairs or renovation for a period of at least three months during the year;
  • the use of a non-residential property has changed since the return of the last assessment roll;
  • a property has been granted exempt status after return of the assessment roll;
  • there has been a fire or demolition of a building, or a "gross and manifest error" in the assessment;
  • the ratepayer has experienced sickness or extreme poverty they may apply to have their appeal heard by the Assessment Review Board.

The City must receive applications under Section 357 by the last day of February of the year following the change.

Section 358 applications are to be submitted between March 1 and December 31 of a year in which the application is made. Applications are accepted for one or both of the two previous years preceding the application submission year. 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. Section 358 applications do not apply to errors in judgment in assessing the property.

Applications are to be made in writing and filed with the Treasurer. Click here for a copy of the appeal form.

For additional information please contact the Tax Services at 311, or if calling outside the City limits call 905-874-2000

Property Tax Assistance Program for Eligible Low Income Seniors and Disabled Taxpayers

The City of Brampton offers a tax rebate on annual property taxes for low income seniors and low income persons with disabilities who own and occupy their own home.  The rebate is applied to your account to offset property taxes.  This program replaces the previous programs offered by the City and the Region of Peel.

Effective 2010, a new program has been approved by City Council increasing the rebate from $300 to $400 and expanding eligibility requirements to include low income disabled persons.

Eligibility:

Eligibility requirements are a combination of both taxpayer and property status.

For the taxpayer to be eligible:

  1. Low-income seniors or disabled taxpayers are eligible to apply if: 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 the person is disabled and in receipt of benefits under the Ontario Disability Support Program Act.
  2. The taxpayer 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:

  1. It must be in either Residential or Farm Class
  2. It is the principal residence of the owner or the spouse of the owner
  3. 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:

 

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.  You may file Request for Reconsideration with the Municipal Property Assessment Corporation (MPAC) under Section 39.1 of the Assessment Act by the deadline date of March 31st of the current year.

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.

The Registered Charity Tax Rebate application is available by calling the Tax Office at 905-874-2000, or to download a copy click here.