Vacancy Rebate
Program Update:
Effective July 1, 2024, the Vacant Unit Rebate Program has been discontinued for Commercial properties.
There will be one final intake of Vacancy Rebate applications for the 2024 taxation year for the period of January 1 through to June 30, 2024.
The program eligibility requirements and application deadline (February 28, 2025) remain the same.
This will be the last opportunity to apply for the rebate.
Eligibility Requirements
Vacancy Criteria: Qualifying
commercial units only. The vacant area identified must be unused for a period of at least ninety consecutive days.
* All assessment values identifying the vacant area(s) will be recommended by the Municipal Property Assessment Corporation (MPAC) as the basis for ascertaining the recommended tax rebate.
Eligible commercial units must be:
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unused; and
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clearly delineated or physically separated from the used portions of the building; and
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either: capable of being leased for immediate occupation, or not capable of being leased for immediate occupation because it was undergoing or in need of repairs or renovations or was unfit for occupation.
What is not eligible:
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Shopping Centres (defined as greater than 25,000 square feet containing at least three rental units).
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Seasonal commercial units
Duration: The rebate is restricted to a maximum of 3 taxation years for each ten-year period.
*Temporary Use: Uses of any type that do not pay rent for a period that does not exceed 60 days will NOT be considered as a break in the 90-day requirement. Documentation to support must be provided at time of application. Applications and complete eligibility requirements are available on this website or at the Tax Office counter.
Application
Applications are available at the Tax Office, Level 2, Civic Centre or available online below.
Deadline: Applications for the 2024 taxation year must be filed by
February 28, 2025.
Late applications cannot be accepted.
Vacancy Rebate Eligibility Form
Vacancy Rebate Application Form