Property Tax Rebate for Vacant Commercial & Industrial Buildings
In accordance with Section 364 of the Municipal Act and Ontario Regulation 325/01, the City of Sarnia provides for a property tax rebate for vacant space in commercial and industrial buildings.
This application must be made to the City of Sarnia no later than February 28 of the year following the taxation year to which the application relates.
Applications received after the last day of February will not be considered for rebate.
A building, or a portion of a building, must satisfy certain conditions including:
- The space must be vacant for 90 consecutive days.
- The vacant space must be rentable, separately defined from other areas of the building and cannot be used for storage. Seasonal property, space used to store the owners personal items, leased property and vacant land sub class property are not eligible.
- The property owner or agent is responsible for providing the location and description of the vacant area, including square footage and the effective date of the vacancy.
The Municipal Property Assessment Corporation (MPAC) will determine the current value assessment for the vacant area and the City of Sarnia will calculate the rebate.
Completed application forms must contain the following:
- Taxation year applied for
- Check whether the property is in the commercial or industrial tax class
- Name, address and roll number
- Owner’s written authorization. if application made by an agent
- Vacancy details including unit/suite, floor number, building number, square footage and vacancy period from and to dates (must be at least 90 consecutive days).
- Sketch/Floor Plan
- Lease agreement(s)/rent roll (only the portion that supports the occupancy date and/or the termination date) or letter if space was never tenanted or was previously owner occupied.
The following additional information will facilitate the processing of your application:
- Name of previous tenant
- Photograph of the vacant areas, where possible
Submitting an Application
City of Sarnia, Customer Service Department
255 Christina St N
Sarnia, ON N7T 7N2
Attention: Ronda McIntyre
Customer Service, 1st Floor City Hall, 255 Christina St N, Sarnia, ON
Please DO NOT send via fax.
At its regular meeting Wednesday, April 4, 2018, Lambton County Council:
- Heard presentations from the Sarnia-Lambton Chamber of Commerce, Magic Realty, and Mr. Alex Jongsma regarding the future of the County's Vacancy Rebate Program.
- Approved the continuation of the County's Vacancy Rebate Program for two years.
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, in the prescribed form, must be submitted to the City Treasurer by the last day of February of the year following the taxation year to which the application relates. Applications received after the last day of February will not be considered for rebate.
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This page was reviewed or revised on Friday, January 25, 2019 2:40 PM