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Property Tax Adjustments

Cancellation/Reduction of Property Taxes 

Eligibility Criteria

Section 357 of the Municipal Act, 2001, S.E. 2001, ac. 25

Section 357 provides authority for Council to accept applications for cancellation, reduction or refund of taxes under certain conditions including:

  • if 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;
  • if the use of a non-residential property has changed since the return of the last assessment roll;
  • if a property has been granted exempt status after return of the assessment roll;
  • if there has been a fire or demolition of a building;
  • a "gross and manifest error" in the assessment- clerical/factual;
  • a mobile unit on the property was removed;
  • if a property became vacant or excess land.

Section 358 of the Municipal Act, 2001, S.E. 2001, ac. 25

Section 358 applies only to 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.

Application 

Applications under Section 357 must be submitted to the Town by February 28th of the year following the change.

Applications under Section 358 must be received between March 1st and December 31st of a year and may apply to taxes levied in one or both of the two years preceding the year in which the application is made.

Your application for Tax Appeal should include:

  • Your name
  • Telephone number
  • Municipal address
  • Roll number of the property
  • Details of your appeal
  • Any pertinent documents that substantiate your appeal

To file an application for Tax Appeal, contact the Tax Division at Taxes@milton.ca or 905-864-4142.  Please include your name, telephone number, municipal address, roll number and any pertinent documents that substantiate your appeal.

 

Tax Deferral Program for Low-Income Seniors/Persons with Disabilities 

For more information please visit Service Ontario e-laws

 Older Adults Property Tax Deferral Program

Town council approved the Town's participation in Halton Region's new financial assistance program, the Older Adult Tax Deferral Program (OAT), designed to assist eligible low income seniors to defer their property taxes. The program commenced on July 1, 2016.

Criteria for the OAT Program include the following:

  • All registered owner(s) of a residential property must apply and qualify.
  • Registered owner(s) of the property have owned the home for at least four years and the property must be one of the applicants principal residence.
  • Registered owner(s) must be 65 or older as of December 31 of the application year.
  • Combined income of all registered owners must be less than $46,000 for 2017. This will change each year as set out in the Region's State of Housing Report (Notice of Assessment by Revenue Canada, that is not more than two years before the application year, is required to verify income).
  • No outstanding property taxes for prior years.
  • Halton Region By-law No. 20-16 sets out the parameters and criteria for the program.

Key highlights of the program include:

  • A lien will be registered against the title of the property.  This may affect any current financial arrangements or your ability to enter into new financial arrangements.
  • Property owners are not able to participate in any other existing property tax rebate, grant or deferral program.
  • When you participate in this property tax deferral program, you will not be eligible to claim the Ontario Property Tax Credit on your income taxes.
  • Property tax deferral is interest free to the eligible homeowner. Interest is paid by the Region to the participating municipality.
  • Full amount of deferred taxes is owing either at the end of the grace period or on the sale of the property, whichever is earlier.

Application Fees:

  • Application Fee - $50 to be paid to the Town upon application.
  • Administration Fee - $200 for a title search and to register a lien on title. The fee will be added to the deferral.

Application/Renewal Process

  • The program is administered by the participating municipality.
  • Applications can be obtained online at the Halton Region's web site or at the Town's Corporate Services counter.
  • The Town will respond to a fully completed application within 60 days.
  • Initial applications are due by September 30 in a given year to defer tax in that year.
  • The program requires an annual renewal application, which is initiated in January of each year with a deadline of September 30.
  • If you do not apply for renewal or are no longer eligible for the program, a notice letter will be sent in October. Deferred taxes and current year taxes will continue to be deferred, with interest paid by the Region during the non-renewal/ineligibility year.
  • A one-year grace period will be provided (January 1 to December 31) after the non-renewal/ineligibility letter is issued. Deferred taxes and current year taxes will continue to be deferred, with interest paid by the Region during the grace period.
  • Full amount of deferred taxes is owing either at the end of the grace period or on the sale of the property, whichever is earlier.

Charity Rebate Program 

This program is intended to provide relief to registered charities occupying commercial or industrial property. A portion of the registered charity's annual tax liability may be refunded if all eligibility criteria are met. A registered charity is defined by subsection 248(Al) of the Income Tax Act (Canada) and has a registration number issued by the Department of National Revenue. 

 Sickness or Extreme Poverty Program

In extreme circumstances, Section 357(1) (d.1) of the Municipal Act provides an opportunity for owners seeking relief from property taxes as a result of either sickness or extreme poverty.

Two applications must be completed: 

  1. A Section 357 form must be completed at the Town of Milton.
  2. A Municipal Act appeal form (provided by the Town to the applicant) must be completed and mailed to the Assessment Review Board by the applicant. 

Both applications must be completed no later than the last day of February of the year following the year in respect of which the application is made.

The Town of Milton has delegated its powers under Section 357 (1) (d.1) to the Assessment Review Board (ARB).  It is this independent tribunal that will hear the appeals and make decisions based on supporting documentation provided by the appellant.

The ARB may ask you and other members of your household to provide detailed documentation such as, but not limited to, financial statement, health records and Income Tax Assessments.

For information and/or an application please contact the Tax Adjustment Clerk at 905-878-7252 ext 2171 or via email at taxes@milton.ca

Vacancy Rebate Program 

Application for Vacancy Rebate Form

Eligibility Criteria

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, amended to O.Reg. 210/05

To be eligible for a rebate, the building or section of building must have been vacant and unused for at least 90 days and the following conditions are met:

  • The entire commercial or industrial building has been unused for at least 90 days.
  • A suite(s) or unit(s) within a commercial building has been vacant for at least 90 consecutive days and is

    • unused; and clearly delineated or physically separated from the used portions of the building; and capable of being leased for immediate occupation, or
    • not capable of being leased for immediate occupancy because it is undergoing or in need of repairs/renovations or is unfit for occupation.
  • A portion of an industrial building has been vacant for at least 90 consecutive days and is

    • unused; and clearly delineated or physically separated from the used portions of the building.

Exclusions from Vacancy Rebate

No rebate applications will be considered for properties:

  • where seasonal businesses operate involving closing the building for a portion of the year
  • where buildings or portions of buildings are vacant but leased to a tenant
  • where land is considered vacant (e.g. new buildings that have never been occupied)

Application Deadlines

Owners of qualifying properties may submit a maximum of two applications per property per year. Specifically, they may submit either:

  • one application in respect of all vacancies that occurred on a property during the entire year, due February 28 of the following year, or
  • one application in respect of the vacancies that occurred during the first six months of the year, due July 31 of the current year, and a second application for vacancies that occurred during the last six months of the year, due February 28 of the following year.