Mississauga.ca - Business - Rebate For Vacancies

The City of Mississauga provides a Vacant Unit Rebate Program under Section 364 of the Municipal Act. This program provides tax relief to property owners who have vacancies in commercial and industrial buildings. Rebates will be issued to owners who submit a Commercial/Industrial Vacancy Rebate application.

ELIGIBILITY CRITERIA

Category 1 - 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

Category 2 - 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:

not used for any purpose; and
clearly delineated or physically separated from the used portions of the building;
and either: capable of being leased for immediate occupation; or undergoing or in need of repairs or renovations that prevented it from being available for lease for immediate occupation; or unfit for occupation
A portion of an industrial building will be eligible for a rebate if, for at least 90 consecutive days, it was: not used for any purpose; and clearly delineated or physically seperated from the used portions of the building

Exclusions

A building or portion of a building will not be eligible for a rebate if:

it is used for commercial or industrial activity on a seasonal basis;
during the period of vacancy it was subject to a lease, the terms of which had commenced; or
during the period of vacancy it was included in a sub-class for vacant land.

Only two applications can be submitted per year per property. Interim applications for the period of January to June will be accepted until July 31. The deadline for submitting applications which relates to the full year or final billing is February 28 of the year following the taxation year to which the application relates.

For newly constructed buildings, the deadline for submitting an application is 90 days after the issuance of a Notice of Supplementary/Omitted Asessment by MPAC.

For further information, please contact the Customer Service Centre at 3-1-1, or if calling outside the City limits call 905-615-4311, or e-mail: tax@mississauga.ca.

To obtain an application please refer to the related link below.

Related Links:

Tax - Application for Rebate of Property Taxes