PART X TAX COLLECTION
364.
364 (1) Every local municipality shall have a program to provide tax rebates to owners of property that has vacant portions if that property is in any of the commercial classes or industrial classes, as defined in subsection 308 (1), or in a class prescribed under clause (12) (a.0.1). 2016, c. 37, Sched. 15, s. 12 (1); 2017, c. 8, Sched. 19, s. 8 (1); 2020, c. 36, Sched. 30, s. 2 (1). Municipal option (1.1) Despite subsection (1), a local municipality is not required to have a program to provide tax rebates to owners of property that has vacant portions if the local municipality passes a by-law providing that subsection (1) does not apply in the municipality. 2020, c. 36, Sched. 30, s. 2 (2). Requirements of program (2) A tax rebate program under this section must meet the following requirements: 1.  The program shall apply to eligible property as prescribed by the Minister of Finance for the purposes of this section and as set out in a by-law passed under subsection (2.1). 2.  If the property is in any of the commercial classes, the rebate shall be equal to 30 per cent, or such other percentage prescribed by or determined in accordance with the regulations or a by-law passed under subsection (2.1), of the taxes applicable to the eligible property as determined under clause (12) (b). 3.  If the property is in any of the industrial classes, the rebate shall be equal to 35 per cent, or such other percentage prescribed by or determined in accordance with the regulations or a by-law passed under subsection (2.1), of the taxes applicable to the eligible property as determined under clause (12) (b). 3.1  If the property is in a class prescribed under clause (12) (a.0.1), the rebate shall be equal to the percentage prescribed by or determined in accordance with the regulations or a by-law passed under subsection (2.1). 4.  An application may be made by or on behalf of the owner. 5.  The application shall be made to the local municipality by the last day of February of the year following the taxation year in respect of which the application is made or such other date as the Minister of Finance may prescribe, either before or after the expiry of the time limit. 6.  Subject to paragraph 7, an owner or a person on behalf of the owner shall submit one application for a taxation year unless the Minister of Finance prescribes that more than one application may be submitted. 7.  An interim application for the first six months of the taxation year may be made to a local municipality unless the Minister of Finance has made a regulation exempting the local municipality from this paragraph. 2001, c. 25, s. 364 (2); 2016, c. 5, Sched. 16, s. 3 (1); 2016, c. 37, Sched. 15, s. 12 (2); 2017, c. 8, Sched. 19, s. 8 (2, 3); 2017, c. 34, Sched. 28, s. 2 (1, 2); 2020, c. 36, Sched. 30, s. 2 (3-6). Options for municipal by-law (2.1) A local municipality that has a tax rebate program may, by by-law, (a)  provide for requirements for the program in addition to the requirements under this section, including additional requirements or criteria for a property or portion of a property to be eligible property; (b)  specify circumstances under which no rebate is payable in respect of a property that would otherwise be eligible property; and (c)  specify, for each class in respect of which the rebate applies, a percentage for the rebate for eligible property of up to 35 per cent. 2020, c. 36, Sched. 30, s. 2 (7). Alternate requirements (2.2) Despite subsection (2), and subject to any prescribed restrictions or conditions, prescribed local municipalities may impose alternate requirements for the tax rebate program within the local municipality, including imposing alternate requirements for a property or a portion of a property to be eligible property. 2017, c. 34, Sched. 28, s. 2 (3). Mixed use (3) If different portions of a property are classified on the assessment roll in any of the commercial classes, any of the industrial classes or in a class prescribed under clause (12) (a.0.1), (a)  the portion classified in the commercial classes, if any, shall be deemed to be one property for the purposes of this section; (b)  the portion classified in the industrial classes, if any, shall be deemed to be another property for the purposes of this section; and (c)  the portions in each class prescribed under clause (12) (a.0.1), if any, shall each be deemed to be a separate property for the purposes of this section. 2016, c. 37, Sched. 15, s. 12 (3). (4) Repealed: 2020, c. 36, Sched. 30, s. 2 (8). Evidentiary requirements (5) The program may include evidentiary requirements that must be satisfied for the owner to be entitled to a rebate under this section.  2001, c. 25, s. 364 (5). Right of access (6) For the purposes of verifying an application made under this section, an employee of a municipality or a person designated by the municipality, upon producing proper identification, shall, within the time, if any, prescribed by the Minister of Finance, be given free access at all reasonable times and on reasonable request to all property referred to in the application made under this section.  2001, c. 25, s. 364 (6); 2017, c. 34, Sched. 28, s. 2 (4). Information (7) Every adult person present on the property when the person referred to in subsection (6) visits the property in the performance of his or her duties shall give the person all the information within his or her knowledge that will assist the person to determine the proper amount of the rebate payable under this section.  2001, c. 25, s. 364 (7). Request for information (8) For the purposes of determining the proper amount of any rebate payable under this section, the municipality may, by letter sent by mail, served personally or delivered by courier, require the owner or manager of a property referred to in an application under this section to provide any relevant information or produce any relevant records within such time as may be prescribed by the Minister of Finance or, if no time is prescribed, within such reasonable time as is set out in the letter.  2001, c. 25, s. 364 (8); 2017, c. 34, Sched. 28, s. 2 (5). Return of information (9) A person who receives a letter under subsection (8) shall, within the applicable time under that subsection, provide to the municipality all the information that is within the person’s knowledge and produce all of the records required that are within the person’s possession or control.  2001, c. 25, s. 364 (9); 2017, c. 34, Sched. 28, s. 2 (6). Offence (10) 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.  2001, c. 25, s. 364 (10). Sharing costs of rebates (11) The amount of a tax rebate with respect to a property shall be shared by the municipalities and the school boards that share in the revenue from the taxes on the property in the same proportion as the municipalities and school boards share in those revenues unless otherwise prescribed by the Minister of Finance.  2001, c. 25, s. 364 (11); 2002, c. 17, Sched. A, s. 67 (1); 2017, c. 34, Sched. 28, s. 2 (7). Regulations (12) The Minister of Finance may make regulations, (0.a)  prescribing local municipalities that are not required to have a program to provide tax rebates for the purposes of subsection (1); (a)  prescribing the requirements for a property or portion of a property to be eligible property; (a.0.0.1) prescribing circumstances under which no rebate is payable in respect of a property that would otherwise be eligible property; (a.0.1) prescribing classes of real property for the purposes of this section, other than the residential property class, the multi-residential property class, the farm property class, the pipe line property class or the managed forests property class; (a.1)  prescribing percentages or the manner of determining percentages for the purposes of paragraphs 2, 3 and 3.1 of subsection (2); (b)  respecting how to determine the amount of tax to which the percentages specified in paragraphs 2 and 3 of subsection (2) are to be applied; (c)  respecting the determination of the value of eligible property by the assessment corporation; (d)  prescribing the number or frequency of applications under paragraph 6 of subsection (2); (d.1)  exempting a local municipality from paragraph 7 of subsection (2); (d.2)  prescribing local municipalities for the purpose of subsection (2.2) and prescribing restrictions or conditions for the purpose of those subsections; (e)  governing programs under this section, including prescribing additional requirements for those programs, and governing the procedural requirements that those programs must include; (f)  prescribing a date for the purposes of subsections (2) and (15); (g)  prescribing times for the purposes of subsections (6) and (8); (h)  prescribing how the amount of a tax rebate with respect to a property shall be shared by the municipalities and the school boards that share in the revenue from the taxes on the property, including prescribing that the amount of a tax rebate shall not be shared by the municipalities and the school boards; (i)  prescribing a timeline or a date for the purposes of subsection (20). 2001, c. 25, s. 364 (12); 2016, c. 5, Sched. 16, s. 3 (2); 2016, c. 37, Sched. 15, s. 12 (4); 2017, c. 8, Sched. 19, s. 8 (4, 5); 2017, c. 34, Sched. 28, s. 2 (8, 9); 2020, c. 36, Sched. 30, s. 2 (9). Conflict (12.1) In the event of a conflict between a by-law described in subsection (1.1) or (2.1) and any provision of a regulation made under this section, the by-law prevails. 2020, c. 36, Sched. 30, s. 2 (10). Rebate to include credit (13) A municipality may credit all or part of the amount of the tax rebate owing to an outstanding tax liability of the owner.  2001, c. 25, s. 364 (13). Complaint (14) A person who has made an application under this section may, within 120 days after the municipality mails the determination of the amount of the rebate, complain to the Assessment Review Board in writing that the amount is too low.  2001, c. 25, s. 364 (14). Same, if no determination of rebate (15) If the municipality fails to mail the determination of the amount of the rebate to the applicant within 120 days of the receipt of the application or such later date as the Minister of Finance may prescribe, the applicant may complain in writing to the Assessment Review Board.  2001, c. 25, s. 364 (15). Determination by the Board (16) In a complaint under subsection (14) or (15), the Assessment Review Board shall determine the amount of any rebate owing to the applicant.  2001, c. 25, s. 364 (16). Same (17) Section 40 of the Assessment Act applies to a complaint under subsection (14), (15) or (24) as if it were an appeal under subsection 40 (1) of that Act, except the assessment corporation shall not be a party for purposes of subsection 40 (11) of that Act.  2008, c. 7, Sched. O, s. 7. Appeal to Divisional Court (18) Section 43.1 of the Assessment Act applies to a decision of the Assessment Review Board.  2001, c. 25, s. 364 (18). Offence (19) 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.  2001, c. 25, s. 364 (19). Interest (20) The municipality shall pay interest, at the same rate of interest that applies under subsection 257.11 (4) of the Education Act, on the amount of any rebate to which the applicant is entitled under this section if the municipality fails to rebate or credit such amount, (a)  within 120 days after receiving the application or interim application; or (b)  within such other timeline or by such other date as may be prescribed by the Minister of Finance. 2017, c. 34, Sched. 28, s. 2 (10). No fee (21) Despite this Act, no fee may be imposed by a municipality to process an application made under this section.  2001, c. 25, s. 364 (21). Recovery (22) If a rebate is paid under this section and the municipality determines that the rebate or any portion of the rebate has been paid in error, the municipality may notify the owner of the property in respect of which the rebate was made of the amount of the overpayment and upon so doing the amount shall have priority lien status and shall be added to the tax roll.  2001, c. 25, s. 364 (22); 2002, c. 17, Sched. A, s. 67 (2). Time limitation (23) Subsection (22) does not apply unless the municipality notifies the owner within two years after the application with respect to which the overpayment relates was made.  2001, c. 25, s. 364 (23). Complaint (24) The owner of the property to whom the municipality sends a notification under subsection (22) may, within 90 days of its receipt, complain to the Assessment Review Board in writing that the amount claimed or any part of it was properly payable as a rebate under this section.  2001, c. 25, s. 364 (24). Interpretation (25) In this section, “tax” has the same meaning as in subsection 361 (12).  2006, c. 32, Sched. A, s. 149. Retroactive (26) A regulation under this section is, if it so provides, effective with reference to a period before it is filed, which period may begin before the year in which the regulation is made. 2017, c. 34, Sched. 28, s. 2 (11). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. A, s. 67 (1-3) - 01/01/2003; 2002, c. 22, s. 160
- 01/01/2003 2006, c. 32, Sched. A, s. 149 - 01/01/2007 2008, c. 7, Sched. O, s. 7 - 14/05/2008 2016, c. 5, Sched. 16, s. 3 (1, 2) - 19/04/2016; 2016, c. 37, Sched. 15, s. 12 (1-4) - 08/12/2016; CTS 20 AL 16 - 2 2017, c. 8, Sched. 19, s. 8 (1-5) - 17/05/2017; 2017, c. 34, Sched. 28, s. 2 (1-11) - 14/12/2017 2020, c. 36, Sched. 30, s. 2 (1-10) - 08/12/2020