Property Tax Rebates
There are four rebate programs available to qualifying landowners:
1. Charity Rebate Program
- Registered charities paying property taxes directly, or indirectly as tenants, are eligible to a minimum 40 rebate under the Municipal Act. The Charity Rebate application form can be found here
2. Vacancy Rebate Program
- Property owners of vacant commercial and industrial buildings may apply for a property tax rebate under certain specifications set out in Section 364 of the Municipal Act
and Ontario Regulation 325/01
. The rate of the rebate is 30% for commercial properties and 35% for industrial properties. The building inspector may be required to inspect the vacant unit. This application is not valid for seasonal businesses. The Vacancy Rebate application form can be found here
3. Farmland Property Class Taxation
- Farmland properties satisfying the eligible requirements are taxed at the Farm Property Class tax rate of 25% of the township tax rate set for residential properties. The farm residence and one acre of land surrounding it will continue to be taxed as part of the residential class.
"The Farm Property Class Tax Rate Program Questions and Answers
" on the Ontario Ministry of Agriculture, Food and Rural Affairs web site contains information on program qualifications.
A valid Farm Business Registration number is required as part of the eligibility requirements. Questions regarding the Farm Business Registration should be directed to AGRICORP
Questions or concerns regarding the Farmland Property Classification should be directed to the Ontario Ministry of Agriculture, Food and Rural Affairs
4. Ontario Managed Forest Tax Incentive Program (MFTIP)
- The Managed Forest Tax Incentive Program is a voluntary program available to landowners who own four hectares (9.88 acres) or more of forest land, and who agree to prepare and follow a Managed Forest Plan for their property.
Under the Managed Forest Tax Incentive Program, participating landowners have their property reassessed and classified as Managed Forest and taxed at 25% of the municipal tax rate set for properties in the residential class.
To participate in the Managed Forest Tax Incentive Program, landowners must agree to certain conditions including preparing and following a Managed Forest Plan for their forest. The Ministry of Natural Resources (MNR) administers the program. Applications and program guides can be downloaded from their web site www.ontario.ca/MFTIP
. The Ontario Woodlot Association and the Ontario Forestry Association are also resources for additional information on MFTIP.
Ministry of Natural Resources staff can be contacted at the following:
Managed Forest Tax Incentive Program
Ontario Ministry of Natural Resources
300 Water Street
Peterborough, ON K9J 8M5
Toll Free: 1-855-866-3847
The Ontario Woodlot Association
and the Ontario Forestry Association
are partners in the delivery of this program and can be contacted for additional information.
Applications for this program must be made annually no later than June 30th. Properties that are severed or split are removed from the program by MPAC and each property must re-qualify. Properties that are sold are also removed from the program and the new owner(s) must re-apply within 90 days of the sale.