Rebate Programs
The following property tax related assistance programs are available to applicable taxpayers:
Property Tax Rebate for Vacant Industrial & Commercial 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 FEBRUARY 28th of the year following the taxation year to which the application relates.
Applications received after February 28th 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. Seasonal property, 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.
Additional information on this rebate program may be obtained from the Ministry of Finance's Information Bulletin. The documents below are in pdf and require Adobe Acrobat Reader to view them. To download to your PC, "Right Click" the link and select "Save Target As..."
Information Bulletin Property Tax Rebates for Vacant Commercial and Industrial Buildings
Application and Appendix "A" - Rebate of Property Taxes for Commercial and Industrial Buildings
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 for this Tax Rebate must be received by the Office of the City Treasurer no later than the last day of February following the taxation year to which it relates.
Deferral of Taxes for Low Income Seniors & Low Income Persons with Disabilities
Eligibillity requirements for the Deferral of Taxes for Low Income Seniors and Low Income Persons with Disabilities are as follows:
- Seniors with low income must be 65 years of age or older, and eligible to receive the Guaranteed Income Supplement (GAINS).
- Disabled Low Income Persons must be eligible for Disability Pension under the Family Benefits Act of Ontario, as amended, or Ontario Disability Support Program Act, as amended.
Applications for this program must be received by the Office of the City Treasurer within the calendar year for which relief is being requested.
You can obtain a copy of any of the above forms by:
1. Clicking on the name of the program you are interested in, or
2. Contact the Finance Department, telephone 519 332 0330 extension 3234 or 3254,
or by e-mail, finance@sarnia.ca , or
3. Pick up a copy at the Finance Department, 1st Floor, Sarnia City Hall
The contact person for information on any of the above Rebate Programs is:
Mr. Brian McKay, Director of Finance
Telephone: 519 332 0330 extension 3324
