Tax Rebates and Reductions

Municipal Act Tax Application 

The Municipal Tax Application is available for property owners to submit the form requesting a cancellation or reduction of part of the property taxes levied on land in the year in respect of which the application is made.  Municipal Act Section 357 outlines the eligibility criteria available for such applications. 

Municipal Tax Applicants are to:

1. Complete the Municipal Act Application form available on the City of Oshawa website. The form must clearly identify the reason for the application and attest that the information being submitted is accurate.
2. Supporting documents must accompany the application form.
3. Applications claiming renovation preventing normal use must be accompanied by:

   • the building permit;

   • a copy of the renovation contract;
   • the total area of the structure;
   • the total area being renovated; 

   • the total cost of repairs that were necessary to resume normal use with all supporting invoices and documents; and,

   • a signed letter from the contractor on their letterhead showing the start and end dates of the repairs and renovations.
4. All Municipal Act applications must be received by February 28 of the year following the year in respect of which the application is being made. Applications received past this date will not be accepted. 

Property owners can apply by completing the Municipal Tax Application and then submit to Taxation Services via email or in-person at City Hall.

Property owners seeking consideration for the Tax Relief Program must complete a Municipal Act, Section 357 application form selecting the sickness or extreme poverty (S. 357 (1)(d.1)) reason for application check box. Send this completed Municipal Act Section 357 form to Taxation Services to begin the Tax Relief Program process. Tax relief program applications are for relief of the previous year's property taxes.

For more information about reduction or cancellation of taxes, contact Taxation Services.

Low-Income Seniors and Persons with a Disability Rebate

Homeowners who are low-income seniors or persons with a disability can apply for a property tax grant. 

You are a low-income senior homeowner if:

• You own your home and receive the Guaranteed Income Supplement;
• You are the spouse of the registered home owner and receive the Guaranteed Income Supplement; and,
• You are age 65 prior to December 31 of the current year.

You are a low-income homeowner with a disability if:

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

The application period opens on January 1 and closes April 30 annually. Only applications meeting all eligibility criteria are processed. The online application will guide you through the eligibility criteria. All applicants must have been occupying the property for a minimum of one year immediately prior to December 31.

If approved, the grant is applied to your property tax account and reduces the amount of property taxes owing (cheques are not issued). One grant per household. 

Property owners can apply by completing the Tax Grant Application online or in-person at Taxation Services at City Hall. 

For more information with this program or application, contact Taxation Services. 

Charity Rebate

Charitable organizations can apply for a reduction to property taxes. In order to qualify, you must provide your registered charity number issued by the Canada Revenue Agency and proof of the amount of property taxes paid for rented or leased office space in a commercial or industrial property class.

Complete the Charity Rebate Application and submit it on or before the last business day in February in the year following the application year.

Heritage Rebate

Properties designated under the Ontario Heritage Act or properties located within a Heritage Conservation District may apply for a rebate. For more information, see Heritage Property Tax Reduction Program or contact Planning Services at 905 436-3311. 

Rent Reductions

The Rental Tenancies Act (R.T.A.) allows for potential decreases in rent when the following circumstances apply:

• The year over year taxes decrease is more than 2.49%; and,
• The rental complex contains more than 6 rental units

Tenants and property owners should discuss the calculation of the dollar amount of the rent reduction.

If applicable, it is the responsibility of the City to provide information to the property owners and tenants, however the City does not manage this program. Learn more now about the Landlord and Tenant Board rent reduction program.

There are no properties eligible for 2024 Rent Reductions.