Tax Rebate Program for Vacant Commercial and Industrial Buildings
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Tax Rebate Program for Vacant
Commercial and Industrial Buildings
If you own a commercial or industrial property that is partially or entirely vacant, you may be eligible for a reduction in taxes
for the period of the vacancy. Applications for the tax year must be received no later than the last day of February of the
following year.
DO YOU QUALIFY?
To be eligible for a rebate, a building or portion of a building must satisfy the conditions described below:
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.
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:
• unused; and
• clearly delineated or physically separated from the used portions of the building; and
• either • capable or 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 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.
HOW THE PROGRAM WORKS
You must complete an application for this program. The City of Thunder Bay, Revenue Division, must receive the application for
the tax year by the last day of February of the following year. Only original, signed applications will be accepted. Faxed copies are
not acceptable.
Property owners (or their authorized representatives) may submit a maximum of two applications per property per year.
Specifically, they may submit either:
• one application in respect of all vacancies that occurred on a property during the entire tax year; or
• one application in respect of the vacancies that occurred during the first six months of the year and a second application for
vacancies that occurred during the last six months of the year.
The applicant must agree to provide the necessary information to the City of Thunder Bay, Revenue Division in order to
demonstrate that eligibility requirements have been met.
The applicant must agree to provide further information requested by the City of Thunder Bay, Revenue Division or The Municipal
Property Assessment Corporation (MPAC) to assist in verifying eligibility or identifying the vacant area.
Applications will be processed through the following steps:
1. Property owner or authorized representative submits an application to the City of Thunder Bay, Revenue Division.
2. City of Thunder Bay, Revenue Division forwards a copy of the application to MPAC.
3. MPAC determines the assessed value that is attributable to the vacant area.
4. MPAC notifies the City of Thunder Bay, Revenue Division of the value of the eligible vacant property.
5. City of Thunder Bay, Revenue Division calculates rebate and notifies property owner. Rebate may be issued as a credit
against an outstanding tax liability or through direct payment to the property owner.
HOW TO GET AN APPLICATION
• Pick up at the City of Thunder Bay Revenue Division, City Hall, 500 Donald Street East, Thunder Bay
• Send your request to us in writing to the City of Thunder Bay, Revenue Division, City Hall, 500 Donald St. E,
Thunder Bay, ON P7E 5V3; OR
• Download from the City of Thunder Bay Revenue Division website, www.thunderbay.ca
QUESTIONS
• Questions about the Tax Rebate Program for Vacant Commercial and Industrial Buildings, process for submitting rebate
applications, timing of payment or calculation of the rebates should be directed to the City of Thunder Bay Revenue
Division, City Hall, 500 Donald Street East, Thunder Bay, P7E 5V3, Telephone (807) 625-2255.
TB4191(rev01/14)-1Page 2 of 5
Tax Rebate Application for Vacancies in
Commercial and Industrial Buildings
To apply for your rebate: MUNICIPAL USE ONLY
1 Fill 2 Mail or drop off to:
Application #
out the
form. Revenue Division, City Hall
500 Donald St. E, Box 800 Please complete taxation year for
which the application is being made:
(Pages 2, 3 and 4) Thunder Bay, ON P7E 5V3
(Original Only – faxed copies are not acceptable)
The deadline for submitting applications is the last day of February of the year following the taxation year to which the application relates.
Applications received after this date will NOT be accepted.
• Any person who knowingly makes a false or deceptive statement in this application is guilty of an offence and, upon conviction, is liable for a fine.
• To be eligible for a rebate, a building or portion of a building must satisfy the conditions described in Category 1 or Category 2 below.
ELIGIBILITY and EXCLUSIONS (Please check to confirm your eligibility)
ELIGIBILITY EXCLUSIONS
Category 1 - Buildings that are Entirely Vacant Was this a building or portion of a building: Y N
A whole commercial or industrial building will be eligible for a rebate if: • used for commercial or industrial activity
the entire building was unused for at least 90 consecutive days. on a seasonal basis;
• subject to a lease, the term of which had commenced
Category 2 - Buildings that are Partially Vacant during the period of vacancy, or
A suite or unit within a commercial building will be eligible for a rebate if, • included in a sub-class for vacant land during
for at least 90 consecutive days, it was: the period of vacancy.
unused; and If you answered yes to any of the above, the property is not eligible for a
clearly delineated or physically separated from the used portions of the rebate.
building; and
Note: For complete information about eligibility and application
either capable of being leased for immediate requirements, refer to section 364 of the Municipal Act and
occupation, or Ontario Regulation 325/01.
undergoing or in need of repairs or renovations
that prevented it from being available for lease Need more information? Contact us by:
for immediate occupation, or • telephone at (807) 625-2255, or fax at 623-4277
unfit for occupation. • writing to the City of Thunder Bay Revenue Division, Main Floor,
A portion of an industrial building will be eligible for a rebate if, for at least City Hall, 500 Donald Street East, Thunder Bay, P7E 5V3.
90 consecutive days, it was:
For general information about the rebate program, you may refer to the
unused; and Ministry of Finance bulletin entitled “Property Tax Rebates for Vacant
clearly delineated or physically separated from the used Commercial and Industrial Buildings.” This bulletin is available on the
portions of the building. internet at www.fin.gov.on.ca/english/tax
PROPERTY INFORMATION (Please complete the following information)
Address (Number and Street)
Tax Roll Number (See your notice of property assessment or contact your local
municipality)
City/Town/Municipality, etc. Province
THUNDER BAY ON 5 8 0 4 0 0 0 0
Owner’s Name Representative’s/Agent’s Name (if applicable) (Letter of Authorization signed by owner
must accompany the returned form)
Mailing Address (Number and Street) Mailing Address (Number and Street)
City/Town/Municipality, etc. Province Postal Code City/Town/Municipality, etc. Province Postal Code
Phone Number Fax Number Phone Number Fax Number
( ) ( ) ( ) ( )
Site of Period of Vacancy (Must be at least 90 consecutive days.) MUNICIPAL
Commercial
Description of Vacant Area (Include unit/ Vacant MPAC USE ONLY
Industrial
suite number, floor number, building number. FROM TO USE ONLY
Area in Assessment Amount of Tax
Attach sketch if necessary.) Sq. Ft. day month year day month year Rebate
sq. ft.
sq. ft.
sq. ft.
sq. ft.
List continued on page 3 Total
from
I certify that the information contained in all pages of this form and attachments is true and correct. Page 3
Name of Applicant (print) Signature Date
GRAND
TOTAL
Position/Title Do you have the authority to bind the corporation/owner
and to certify that the information is true and correct? Yes No
MPAC USE ONLY
Name of Assessor (print) Signature Date
Personal information on this form is collected under the authority of the Municipal Act and will be used only to administer the Tax Rebate Program for Vacancies in Commercial and
Industrial Buildings. Questions about this collection should be directed to the Revenue Division, Main Floor, City Hall, Thunder Bay, P7E 5V3. Telephone (807) 625-2255.
TB4191(rev01/14)-2Tax Rebate Application for Vacancies in Commercial Page 3 of 5
and Industrial Buildings
Tax Roll Number (See your notice of property assessment or contact the
City of Thunder Bay Revenue Division)
5 8 0 4 0 0 0 0
Site of Period of Vacancy (Must be at least 90 consecutive days.) MUNICIPAL
Commercial
Description of Vacant Area (Include unit/ Vacant MPAC USE ONLY
Industrial
suite number, floor number, building number. FROM TO USE ONLY
Area in Assessment Amount of Tax
Attach sketch if necessary.) Sq. Ft. day month year day month year Rebate
sq. ft.
sq. ft.
sq. ft.
sq. ft.
sq. ft.
sq. ft.
sq. ft.
sq. ft.
sq. ft.
sq. ft.
sq. ft.
sq. ft.
sq. ft.
sq. ft.
sq. ft.
Page 3 Total
Transfer to Page 2
SKETCH OF VACANT FLOOR AREA
(Please provide a sketch of the vacant floor area. Indicate the square feet, floor level and room or suite number
identifying the unit and include any other pertinent details.)
TB4191(rev01/14)-3Page 4 of 5
Tax Rebate Application for Vacancies in Taxation year for which the
application is being made:
Commercial and Industrial Buildings
QUESTIONNAIRE
MUNICIPAL USE ONLY
Application #
To facilitate the processing of your rebate application, the City requires that you answer and comply with the following
as well as provide any additional information, which the Treasurer may request regarding this application.
Roll Number (See your Notice of Property Assessment or contact your local municipality)
5 8 0 4 0 0 0 0
1. Please state the reason for the vacancy (e.g. cessation of operations, termination of lease, etc.)
2. Is the vacancy due to the seasonal nature of the occupying business? YES NO
3. If this application is for part of a property, how is the vacant area separated from the area still in use?
4. Is the vacant area normally leased 5. Is the vacant area currently 6. Has the area been leased again after
to tenants? leased? the period of vacancy?
YES NO YES NO YES NO
7. Is the area leased on short term (daily or 8. Does the owner use the vacant area for storage
monthly basis)? or any other purpose?
YES NO YES NO
9. Is the space currently available for lease (if commercial space only)? YES NO
How is the availability being advertised? _______________________________________________________________
________________________________________________________________________________________________
Please provide contact name and number (e.g. real estate broker, if applicable).
________________________________________________________________________________________
10. What event marked the start of the vacancy period? (e.g. renovations, tenant moved out)
________________________________________________________________________________________
11. When or by what event do you expect the vacancy to end? (e.g. completion of renovations/estimated date),
sale of property (2-3 months), upturn of business (time indefinite, new tenant)
12. If the vacancy has ended, please indicate:
Name of new tenant:
Occupancy Date:
Area Occupied:
IMPORTANT NOTICE
Verification of all documentation submitted to the City will be strictly enforced. The Municipal Act, S.O. 2001, Chapter 25 stipulates:
“...every person who is required to provide information under this section and who defaults in doing so is guilty of an offence and on conviction is liable to a
fine of $100 for each day during which the default continues.” S.364(10)
and further . . .
“...any person who knowingly makes a false or deceptive statement in an application made to a municipality or in any other document submitted to a municipality
under this section is guilty of an offence and is liable on conviction to a fine of not more than an amount that is twice the amount of the rebate obtained or
sought to be obtained by the false or deceptive statement except that the fine shall not be less than $500” S364(19).
TB4191(rev01/14)-4Page 5 of 5
THIS PAGE FOR MUNICIPAL USE ONLY
Calculations
Verification Notes: ____________________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
Date:______________________________ Signature:_______________________________________________
Assessment Officer
Application Rec’d by City Application Sent to MPAC Rec’d by City from MPAC
Sent for Municipal Verification Rec’d back from Municipal Verification Date Approved, Rejected or Cancelled
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