Section 357 of the Municipal Act, 2001 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.
The deadline for submitting a Section 357 tax appeal is February 28 of the year following the taxation year of the application.
Section 358 of the Municipal Act, 2001 provides authority for City Council to accept applications which results in overcharges caused by gross or manifest error in preparation of the assessment roll that is clerical or factual in nature. Applications are accepted for one or both of the two previous years preceding the application submission year.
Section 358 applications are to be submitted between March 1 and December 31 of a year in which the application is made.
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 155-17. 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: email@example.com.