Vacant unit rebate
442.5 (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 363 (20). 2000, c. 25, s. 34. 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. 2. If the property is in any of the commercial classes, the rebate shall be equal to 30 per cent 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 of the taxes applicable to the eligible property, as determined under clause (12) (b). 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 later date as the Minister of Finance may prescribe, either before or after the expiry of the time limit. 6. Unless otherwise prescribed by the Minister of Finance, an owner or a person on behalf of the owner shall submit one application for a taxation year, except that an interim application may be made for the first six months of the taxation year. 2000, c. 25, s. 34. Mixed use (3) If portions of a property are classified in different property classes on the assessment roll, each portion shall be deemed to be a separate property for the purposes of this section. 2000, c. 25, s. 34. If single percentage established (4) If the council of a municipality, other than a lower-tier municipality, has established a single percentage for a year under subsection 368.1 (4), that percentage applies for the year rather than the percentage set out in paragraph 2 or 3 of subsection (2), as the case may be. 2000, c. 25, s. 34. 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. 2000, c. 25, s. 34. 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 at all reasonable times and upon reasonable request be given free access to all property referred to in the application made under this section. 2000, c. 25, s. 34. 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. 2000, c. 25, s. 34. 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 documents within such reasonable time as is set out in the letter. 2000, c. 25, s. 34. Return of information (9) A person who receives a letter under subsection (8) shall, within the time set out in the letter, provide to the municipality all the information that is within the person’s knowledge and produce all of the documents required that are within the person’s possession or control. 2000, c. 25, s. 34. 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. 2000, c. 25, s. 34. Sharing costs of rebates (11) The costs of a rebate of taxes on 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. 2000, c. 25, s. 34. Regulations (12) The Minister of Finance may make regulations, (a) prescribing the requirements for a property or portion of a property to be eligible property; (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); (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), (16) and (21). 2000, c. 25, s. 34. General or specific (13) A regulation under this section may be general or specific and may apply to different municipalities differently. 2000, c. 25, s. 34. Rebate to include credit (14) A municipality may credit all or part of the amount of the tax rebate owing to an outstanding tax liability of the owner. 2000, c. 25, s. 34. Complaint (15) 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. 2000, c. 25, s. 34. Same, if no determination of rebate (16) 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. 2000, c. 25, s. 34. Determination by the Board (17) In a complaint under subsection (15) or (16), the Assessment Review Board shall determine the amount of any rebate owing to the applicant. 2000, c. 25, s. 34. Same (18) Section 40 of the Assessment Act applies to a complaint under subsection (15), (16) or (25) as if it were a complaint under subsection 40 (1) of that Act, except the assessment corporation shall not be a party for purposes of subsection 40 (5) of that Act. 2000, c. 25, s. 34. Appeal to Divisional Court (19) Section 43.1 of the Assessment Act applies to a decision of the Assessment Review Board. 2000, c. 25, s. 34. Offence (20) 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. 2000, c. 25, s. 34. Interest (21) 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 within 120 days, or such later date as the Minister of Finance may prescribe, of the receipt of the application or interim application. 2000, c. 25, s. 34. No fee (22) Despite this Act, no fee may be imposed by a municipality to process an application made under this section. 2000, c. 25, s. 34. Recovery (23) 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 be deemed to be taxes for municipal and school purposes under this Act. 2000, c. 25, s. 34. Time limitation (24) Subsection (23) does not apply unless the municipality notifies the owner within two years after the application with respect to which the overpayment relates was made. 2000, c. 25, s. 34. Complaint (25) The owner of the property to whom the municipality sends a notification under subsection (23) 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. 2000, c. 25, s. 34. Application (26) This section applies with respect to the 2001 taxation year and subsequent taxation years. 2000, c. 25, s. 34.