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Tax Rebate & Deferral Programs

Charitable organizations, property owners of vacant commercial/industrial buildings, and low-Income seniors or low-Income persons with disabilities may be eligible for a property tax rebate or deferral.

Property Tax Rebate for Registered Charities

If you operate a registered charity, you may be eligible for a rebate of 40 per cent of the property taxes paid if you meet the eligibility requirements as outlined in Section 361 of the Municipal Act, 2001.

Eligibility Requirements
Program Requirements

To be eligible, you must:

  • Be a registered charity under Section 248(1) of the Income Tax Act (Canada) and must have a valid Canada Revenue Agency BN/Registration Number;
  • The deadline for submitting an application is February 28 of the year following the taxation year of the application
  • Similar organization if an organization whose charter incorporates wording similar to “The corporation shall be carried on without the purposes of gain for its members and any profits or other accretions to the corporation shall be used in promoting its objectives;
  • The directors are unpaid and
  • Upon dissolution of the Corporation and after the payment of all debts and liabilities, its remaining properties shall be distributed or disbursed to charitable organizations which carry on their work solely in Ontario.
  • Own and occupy the Commercial or Industrial property for which the rebate is being sought, or be a tenant and occupy the Commercial or Industrial property for which the rebate is being sought;
  • The applying registered charity must agree to supply the municipality additional information as may be requested to substantiate the application;
  • Ensure tax or other charges for prior year(s) are fully paid.
NOTE: HST (Harmonized Sales Tax), maintenance fees and other miscellaneous charges are not eligible for a property tax rebate. Residential, Multi-res, Farm and Pipe line and Managed forest tax classes do not qualify. Taxes must be paid in full as billed. Refunds from successful tax appeals will be processed separately.

Changes in Property Assessment

If the property’s assessment is subsequently changed for any reason, the related rebate amount for that taxation year will be recalculated. If a rebate has already been issued, the City of Barrie will notify the applicant of the recalculated rebate amount. The city will recover any excess amount that was paid.

Documents
Required Documents

Lease agreement(s) or other documents confirming all the information indicated on the application.

  • Submit only relevant sections which identify all parties, outline terms and conditions, occupancy space and periods, property tax obligations and signature pages.
  • The applying registered charity must fulfill the application requirements and submit a fully completed application form.
  • The applying registered charity must agree to supply the municipality additional information as may be requested to substantiate the application.
  • The applicants current registration status document referencing the BN/Registration Number and effective Date of Registration from Canada Revenue Agency – may be downloaded from the Government of Canada Website.
  • If no charity number, then Charter must submitted stating non-profit.

How to Apply
Submission of Application

To apply, read the information sheet and complete the application and submit by mail, in person at Service Barrie or email revenue@barrie.ca. Applications Property Tax Charity Rebate Application.pdf received after the deadline will not be accepted.

Who Can Apply

You can apply for a Registered Charity Rebate if you are:

  • The registered charity occupying the property
  • The registered charity’s lawyer or registered paralegal
  • A designated agent appointed by the registered charity

Submission of Applications

Applications must be submitted every year. A new and complete application must be filed each year. A previous year’s application and supporting documentation cannot be used as an application for the current year or any subsequent year. Separate applications(s) are required for each property assessment roll number. Any changes on the application must be initialed. Submit your application Property Tax Charity Rebate Application.pdf  and supporting documents by courier or registered mail, email or in person:

City of Barrie Revenue Branch 70 Collier St Barrie ON L4M 4T5

Email: revenue@barrie.ca
In person at Service Barrie – 1st Floor (Mon-Fri 8:30 a.m. - 4:30 p.m.)

Deadline

For each taxation year, a completed application along with supporting documentation must be filed with the City Treasurer before the legislative deadline of February 28, 2019.

Making a False Statement

Any person who knowingly makes a false or deceptive statement in an application made to the City or in any other document submitted to the City under this section will:

  • Disqualify the property from eligibility for a tax deferral, cancellation, or rebate for the year in which the application was made
  • Be required to repay any tax deferral, cancellation, or rebate paid or credited

Application Under Section 357/358:  Municipal Act, 2001 - Cancellation, Reduction or Refund of Taxes

You may file an application with the City of Barrie (Treasurer) requesting your taxes to be reduced or refunded, under Section 357,358 of the Municipal Act, 2001, if your property experienced a change during the year.

Program Overview

  • City staff receive and review your completed application and documents
  • Application is forwarded to the Municipal Property Assessment Corporation (MPAC) for their review and identification of value applicable to the space.
  • City staff will make a recommendation and issue a Notice of hearing
  • Council considers the application and makes decision.
  • Notice of Decision is mailed and any necessary tax adjustments are made.

Eligibility Criteria
Program Requirements

In order to qualify under this program, you must be the property owner (or a spouse, tenant or other person with registered interested in the land) If during the year, your property meets one of the following criteria:

  • Ceased to be Liable to be Taxed at the Rate at which it was Taxed
  • Became Exempt after Return of Roll
  • Razed by Fire or Demolished After Return of roll
  • Damaged by Fire, Demolished After Return of Roll
  • Repairs/Renovations to the land prevented the normal use of the land for at least three consecutive months
  • The taxpayer was overcharged taxes due to a gross or manifest error that is clerical or factual in nature, but not an error in judgment in assessing the property, apply for current year only Taxes must be paid in full as billed. Refunds from successful tax appeals will be processed separately.

How to Apply
Submission of Application

To apply, read the information sheet and complete the application Tax Adjustment Application - Sec 358 - V2.pdf or Tax Adjustment Application - Sec 357 - V2.pdf and submit by mail, in person at Service Barrie or email revenue@barrie.ca. Applications received after the deadline will not be accepted.

Deadline

For each taxation year, a completed application along with supporting documentation must be filed with the City Treasurer before the legislative deadline. An application under this section must be filed with the Treasurer on or before the last day of February of the year following the year in respect of which the application is made.
Deadline to apply for 2018 tax year is February 28, 2019
Deadline to apply for 2017 tax year was February 28, 2018


Required Documents
If you are applying for any of the following reasons

FIRE: Include a copy of: Fire Marshall, Police Services or Insurance company report(s)

DEMOLITION:
Include a copy of: demolition permit and a signed letter from the contractor on their letterhead showing the start and end date of the demolition

REPAIRS AND RENOVATIONS:
Include a copy of: renovation contract, signed letter from the contractor on their letterhead showing the start and end date of the repairs or renovations, copy of building/demolition permit, place of residence during renovations.

Property Tax Deferral Program
For Low-Income Seniors or Low-Income Persons with Disabilities

The Property Tax Deferral Program is available to any property owner aged 65 or older and/or any individual who is currently receiving benefits under the Ontario Disability Support Program. All property taxes must be paid up to date in order to apply for the program.

Eligible property owners will have their property taxes “frozen” at their base year amount (the year prior to the application.) For example if applying in 2016, the base year taxes are the amount billed and paid in 2015. The tax deferrals are interest free, however, the total deferral amount must be re-paid in full when the property is sold.

If you feel you may qualify for this program, please access and complete the Senior Deferral Application, attach the required proof and send the form to: City of Barrie Revenue Branch, P.O. Box 400, Barrie, ON L4M 4T5. A new application must be completed each year by August 31st to confirm continued eligibility in the program.

Vacant Unit Tax Rebate Program (Terminated)

Buildings that were entirely or partially vacant were previously eligible for a property tax rebate (exclusions: seasonal, leased, or vacant land sub-class).

In October 2017, the City sought feedback on proposed updates to this program, which provided property tax rebates to eligible owners of vacant commercial and industrial buildings. The Province of Ontario, which has mandated the program since 1998, allowed municipalities broader flexibility to tailor the program to reflect local community needs and circumstances.

The rebate at the time was 30% of the property tax for the vacant commercial space and 35% for vacant industrial space.  In 2016, the program cost was $422,000 for approximately 400 vacant properties. Since 2012, it cost $2.33M(excluding program administration fees).

Staff reviewed the public consultation results and potential updates to the program and presented to General Committee in early 2018. The City of Barrie adopted motion 18-G-014 on January 29, 2018 to terminate the Vacant Unit Tax Rebate program for both Commercial and Industrial properties.   Consequently, applications will NOT be accepted for 2018 or any subsequent year vacancies.

For more information please contact Pam Childs at pam.childs@barrie.ca or 705-739-4220 x 4315.

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