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. In 2020, the last day of February falls on a Saturday. As such, the City of Brampton will be accepting applications until March 2, 2020.
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.
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 requirements are a combination of both taxpayer and property status.
For the taxpayer to be eligible:
- 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.
- 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:
- 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.
View the by-law for this program.
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.
How to get an Application:
Vacancy Rebate for Property Taxes
Vacancy Rebate Program has been cancelled effective January 1, 2020.