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Rebate Programs

Property Tax Rebate for Vacant Commercial & Industrial Buildings

Starting in 2001, the Province implemented a new approach to taxation of vacant buildings on commercial and industrial properties. In prior years, vacant commercial and industrial units were shown on the assessment roll with the realty tax qualifier "U" and were taxed at reduced rates. The assessment roll no longer indicates vacant units and consequently these properties are now taxed at full commercial or industrial rates as applicable.

Property tax relief for vacant commercial and industrial buildings will now be provided through tax rebates that are to be issued by the municipality.

Application, in the prescribed form, must be submitted to the City Treasurer by the last day of February of the year following the taxation year to which the application relates.
Applications received after the last day of February will not be considered for rebate.

To be eligible for a rebate, a building or a portion of a building must satisfy certain conditions including: being unused for 90 consecutive days, must have been available for lease, and must not be subject to any lease agreements.

Seasonal property, space used to store the owners personal items, leased property and vacant land sub class property is not eligible for a rebate.
This new rebate program is governed by Section 364 of The Municipal Act and Ontario Regulation 325/01.

When submitting an application please ensure a building floor plan is included, as well as any applicable lease documents.
 
If you are downloading the application, please note that it should be printed on legal size paper (8.5" by 14"), in portrait format. The application should be completed and signed, and the Appendix signed in front of a Commissioner for signing oaths. Upon completion, the Application and Appendix should be delivered in person or via mail (no fax or e-mail) to The Corporation of the City of Sarnia, City Hall, to the attention of the City Treasurer.


Tax Rebate for Eligible Charities and Similar Organizations

Eligibility for the Tax Rebate for Eligible Charities and Similar Organizations is defined as follows: Eligible Charity means a registered charity as defined in subsection 248.1 of The Income Tax Act (Canada) as amended, that has a registration number issued by the Canada Customs and Revenue Agency.
Eligible Similar Organization means an organization as described in County of Lambton By-law Number 41 of 2001.

Eligible Property means property occupied by an eligible charity or similar organization that is in one of the commercial property classes or in one of the industrial property classes within the meaning of Section 361 of  The Municipal Act. 
 
Application, in the prescribed form, must be submitted to the City Treasurer by the last day of February of the year following the taxation year to which the application relates. Applications received after the last day of February will not be considered for rebate.

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This page was reviewed or revised on Thursday, May 1, 2014 2:27 PM

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255 North Christina Street,
Sarnia, ON N7T 7N2
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