Section 357 of the Municipal Act, 2001, S.O. 2001, c. 25 provides authority for City Council to accept applications for cancellation, reduction or refund of taxes under certain conditions, which include:
- if a property could not be used for its normal use due to repairs or renovation for a period of at least three months during the year;
- if the use of a non-residential property has changed since the return of the last assessment roll;
- if a property has been granted exempt status after return of the assessment roll;
- if there has been a fire or demolition of a building, or a "gross and manifest error" in the assessment;
- if the ratepayer has experienced sickness or extreme poverty they may apply to have their appeal heard by the Assessment Review Board.
If you qualify for a cancellation, reduction or refund of your taxes based on the above, please notify the Mississauga Tax Office in writing no later than February 28, 2017 for the 2016 tax year.
Your Application for Tax Appeal should include your name, telephone number, municipal address and roll number of the property. Provide the details of your appeal along with copies of any pertinent documents that substantiate your appeal. A fee of $15.00 for each year being appealed should accompany your Application for Tax Appeal pursuant to the General Fees and Charges By-law 211-16. Send your Application for Tax Appeal to:
- Mississauga Taxes, 300 City Centre Drive, Mississauga, ON L5B 3C1
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: firstname.lastname@example.org.