Application forms for Municipal Tax Reductions, Rebates & Refunds

**Completed applications can be mailed or faxed to the City of Oshawa. Contact information is located on the application form. Please note the submission deadline indicated on the application form.**

Deferral Program For Low Income Seniors and People with a Disability
Property Tax Grant Program for Low Income Seniors and People with a Disability
Rebates For Charitable Organizations
Application For Rebate of Property Taxes For Vacancies In Commercial And Industrial Property
Application To The Council Or Assessment Review Board For Adjustment Of Taxes

Deferral Program For Low Income Seniors and People with a Disability

Low income seniors and people with a disability may qualify for financial relief from a portion of the annual property tax increase. The total amount of the related tax deferral must be repaid when the property is sold or a change in ownership occurs.

A tax increase may be deferred if:

1) You are a low income senior homeowner or a low income homeowner with a disability AND
2) Your taxes have gone up by more than 5% or $100.00

Low Income Senior Homeowner

You are a low income senior homeowner if:

You own your own home and receive the Guaranteed Income Supplement from the Federal Government
You are age 65 prior to December 31st of the current year, and meet the income requirements to be entitled to the Guaranteed Supplement

Low Income Homeowner with a Disability

You are a low income homeowner with a disability if:

You own your own home and receive support under the Ontario Disability Support Program.

If you wish to apply for the Deferral Program, please contact the Assessment Review Officer at 905-436-3311 extension 2816.

Property Tax Grant Program for Low Income Seniors and People with a Disability

Low income seniors and people with a disability may qualify for financial assistance towards their property taxes in the form of a grant. Only one grant is applicable for the principal residence annually.

Low Income Senior Homeowner

You are a low income senior homeowner if:

You own your own home and it is your principal residence for at least 90 days immediately before December 31st of the current year.
You are age 65 prior to December 31st of the current year and meet the income requirements to be entitled to the Federal Government’s Guaranteed Supplement.

Low Income Homeowner with a Disability

You are a low income homeowner with a disability if:

You own your own home and it is your principal residence for at least 90 days immediately before December 31st of the current year.
You receive support under the Ontario Disability Support Program.

All applications MUST be submitted with supporting documentation as indicated on the application no later than February 28, 2013.

Applications will be processed between January 1, 2013 and March 31, 2013.

The 2012 Grant amount will be increased to the amount of $400 pursuant to the City of Oshawa Council Direction.

If approved the full amount of the grant is entered on the applicants tax account as a deduction to any current outstanding amount or next subsequent tax installment. No rebate cheques are processed. If the applicant has enrolled in the Pre-Authorized Tax Payment Plan, the future payment amounts will be adjusted accordingly.

If you wish to apply for the Property Tax Grant, please contact Service Oshawa at 905-436-3311 or download the Property Tax Grant Application form (pdf)

PLEASE NOTE: APPLICATIONS FOR THE 2012 TAX YEAR MUST BE RETURNED TO THE CITY OF OSHAWA BY FEBRUARY 28, 2013.

Rebates For Charitable Organizations

Charitable organizations, which have a federal registration number and that lease space in "Commercial or Industrial" properties, are eligible for a reduction of 40% of the total realty taxes paid by the charity.

In order to be eligible for this program, the following criteria must be met:

You must be a registered charity as defined by subsection 248(1) of the Income Tax Act and can provide a registered charity number issued by Revenue Canada.
You can provide from the landlord/owner documentation specifying the amount of property taxes payable for the rented or leased space occupied.

An application for a taxation year must be made between January 1st of the current year and no later than the last day of February of the following year.

If you wish to apply for the Charitable Rebate, please contact Service Oshawa at 905-436-3311 or complete the Rebates For Charitable Organizations form.

Application For Rebate Of Property Taxes For Vacancies In Commercial And Industrial Property

Qualified Property

In order to qualify for a vacancy rebate of property taxes, a building or portion of a building must satisfy the following conditions described below:

1. Buildings that are 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.

2. Buildings that are partially vacant

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 for any purpose; 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 occupation because it was undergoing or in need of repairs or renovations or was unfit for occupation.

A portion of an industrial building will be eligible for a rebate if, for at least 90 consecutive days, it was:

Unused; and
Clearly delineated or physically separated from the used portions of the building.

Exclusions

Seasonal Property - Businesses that operate on a seasonal basis are not eligible for a rebate for the seasons that they are closed.

Leased Property - Buildings or portions of buildings that are vacant but are leased to a tenant are not eligible for a rebate.

Vacant Land Sub-Class - Buildings that are included in a vacant land sub-class (e.g. new buildings that have never been occupied) are not eligible for a rebate.

If you wish to apply for the Rebate of Property Taxes for Vacancies in Commercial and Industrial Property, please contact Service Oshawa at 905-436-3311 or download the Rebate of Property Taxes for Vacancies in Commercial form (pdf).

For more detailed information on property tax rebates for vacant commercial and industrial property review the following documents:

Application To The Council Or Assessment Review Board For Adjustment Of Taxes

Qualified Property

To apply to the council or assessment review board for the adjustment of taxes one of the following reasons must be applicable:

The property or portion of the property ceased to be liable to be taxed at the rate it was taxed during the taxation year;
The land has become exempt from taxation during the year or during the preceding year after the return of the assessment roll for the preceding year;
The building on the land had some form of damage or destruction occur (not voluntary);
The building on the land had some form of damage or destruction occur (substantially unusable);
A mobile unit on the land was removed;
A person was overcharged due to a gross or manifest clerical error;
Repairs or renovations to the land prevented the normal use of the land for a period of at least three months during the year;

If one of the above conditions exists and you wish to apply, please contact Service Oshawa at 905-436-3311 or download the Application For Adjustment Of Taxes form (pdf).

**It is recommended that you speak with the Assessment Review Officer at 905-436-3311 extension 2816 when making an application for adjustment of taxes.**

Heritage Tax Program

Eligible properties designated under the Ontario Heritage Act or properties located within a Heritage Conservation District may apply for a rebate of a portion there tax levy. For further information with regards to eligibility please call 905 436-3311 ext 2945.