Apply for a property tax adjustment

You may be eligible for a reduction, cancellation or refund of taxes if your property meets at least one of the eligibility criteria under Section 357 and/or 358 of the Municipal Act.

Who can apply

Applications can be submitted by:

An owner of the property
The spouse of the owner, tenant or other occupant of the property
A person who has an interest in the property as shown on land registry records
A lawyer or paralegal representing the applicant, or another representative with a letter of authorization

The property tax adjustment process doesn’t apply to increases in taxes or property valuation

For property assessment value concerns other than Section 357/358 eligibility criteria, contact the Municipal Property Assessment Corporation
Once the tax levy has been established by Council through the budget process, the property tax increase is applied to all properties and can’t be adjusted on individual properties

Eligibility

Applications for the current year (Section 357)

You must meet at least one the following criteria:

As a result of a change in use, the property is eligible to be reclassified for tax purposes to a different property class. For example, a property currently assessed as industrial but is being used for commercial purposes.
Land has become vacant or excess land
Land has become exempt from taxation
Building has been partially or fully destroyed, damaged or rendered physically unusable
A mobile unit on the land was removed
A clerical or factual error in the assessment roll caused an overcharge, but it wasn’t due to an error in judgement in assessing the property
Repairs or renovations to the property prevented normal use for at least three months during the year
You are unable to pay taxes due to sickness or extreme poverty (in these cases, the application fee will be waived)

Applications for the previous two years (Section 358)

You can apply for a tax adjustment for last year and/or the year prior to that if you were overcharged due to errors in the assessment roll including:

Clerical mistakes
Number transpositions
Typographical errors

Mistakes in judgement when assessing the property aren’t eligible for tax adjustments.

Application deadlines

Applications for the current year (Section 357) must be received by the City no later than the last day of February of the year following the application year. For example, applications for 2024 must be submitted by the last day of February 2025.

Applications for the previous two years (Section 358) must be received by the City no later than December 31 of the current year. For example, applications for 2022 and/or 2023 must be submitted by December 31, 2024.

Application fee

There is a $30 fee for each application (except for applications made under sickness or extreme poverty).

You need to complete separate applications for each property and each year.

You must pay the fee for your application to be accepted.

The fee is based on the General Fees and Charges By-law.

How to apply

Online

You can apply for the tax adjustment, upload supporting documents and pay the application fee online.

By mail

Mail a completed tax adjustment form with copies of supporting documents and a current dated cheque of the fee made payable to “Mississauga Taxes” to:

Mississauga Taxes, 300 City Centre Drive, Floor 11, Mississauga, ON, L5B 3C1

Drop box

Drop off a completed tax adjustment form with copies of supporting documents and a current dated cheque of the fee made payable to “Mississauga Taxes” in a sealed envelope at a City drop box.

Drop box locations:

Outside the Civic Centre, to the right of the North Entrance on Princess Royal Drive
Inside the Civic Centre, on the ground floor near the Welcome Desk

What happens next?

All applications except for submissions under sickness or extreme poverty are reviewed through the following process:

The City sends the application to the Municipal Property Assessment Corporation (MPAC) to get the related assessment information.
Once the City receives the assessment information from MPAC, the City will calculate a tax adjustment, if applicable.
The City will mail a Notice of Pending Tax Adjustment with information about the tax adjustment amount and a deadline to contact the City with any questions about the adjustment.
The City will mail a Notice of Decision after the deadline to contact the City for questions has passed. This notice will confirm the final adjustment amount, if applicable.

Applications made due to sickness or extreme poverty

Applications are received by the City and sent to the Assessment Review Board (ARB)
Applications follow ARB procedures
ARB decisions are based on each situation

If you disagree with the decision

You can only appeal the City’s decision if you disagree with a tax adjustment granted under Section 357 of the Municipal Act
Appeals can be made to the ARB within 35 days from the date on the Notice of Decision
Decisions with respect to Section 358 of the Municipal Act are final and cannot be appealed

Contact

For more information about the tax adjustment process, call 311 (905-615-4311 from outside city limits) or email tax@mississauga.ca.

For information about applications under sickness or extreme poverty, email appealsrep@mississauga.ca.