Reduction, cancellation or refund of taxes

Reasons to apply

You can apply to the City to request a reduction, cancellation or refund of your taxes under the following circumstances:

  • Your property cannot be used for at least three months during the year because of repairs or renovation
  • If the use of your property has changed since the last assessment. For example: from commercial to industrial use.
  • Your property has been granted exemption after the last assessment
  • There has been a ‘gross or manifest error’ that was clerical or factual in nature but not an error in judgement in the assessment of your property
  • Your property has been destroyed or damaged by fire
  • Your property has been demolished
  • You are unable to pay taxes due to sickness or extreme poverty
  • If the mobile unit on the land was removed during the year or during the previous year after the return of assessment for the previous year

The amount of tax relief is based on the assessment reduction or change determined by the Municipal Property Assessment Corporation (MPAC) and the applicable tax rate of the appeal year for the eligible period of time.

How and when to apply

Complete the Tax Adjustment Application Form, giving reasons for your appeal, your name, telephone number, municipal number and property roll number and send to us by mail:

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

Tax Adjustment applications made under Section 357 of the Municipal Act can be submitted for the current taxation year and must be received by the City on or before the last day of February of the year following the year for which the application is being made. For example, if you are submitting a Section 357 application for the 2022 taxation year, the deadline for submission is the last day of February 2023.

Tax Adjustment applications made under Section 358 of the Municipal Act can be submitted for one or both of the two taxation years preceding the current year. The period being claimed must be for a full year, from January 1st – December 31st, and applications must be received by the City on or before December 31st of the current year. For example, if you are submitting a Section 358 application in 2022 for the 2021 and/or 2020 taxation years, the deadline for submission is December 31, 2022.

Fees

A fee of $30 is applicable per application for each year being appealed. A cheque payable to Mississauga Taxes should be enclosed with your application form.

Applications and applicable fees can also be placed in one of the drop boxes located at Mississauga Civic Centre:

  1. Outside the Civic Centre, to the right of the North Entrance on Princess Royal Drive
  2. The Cashier’s Desk on the ground floor

What happens next

Applications for cancellation, reduction or refund of property taxes are submitted to the City to review and determine eligibility.

  1. The City sends the application to MPAC to obtain the related assessment information.
  2. Once the assessment information is received from MPAC, the City calculates the tax adjustment if applicable.
  3. The City will send a Notice of Hearing with information about the tax adjustment,  date and time of the Council hearing.
  4. The City will mail a Notice of Decision after the Council hearing.
  5. You can only appeal Council’s decision if you disagree with the tax adjustment for Section 357 of the Municipal Act. Appeals should be made to the Assessment Review Board (ARB) within 35 days from the date on the Notice of Decision. Council decisions for Section 358 of the Municipal Act are final.

Contact us

If you need more information about the reduction, cancellation or refund of taxes, call 311 (905-615-4311 outside City limits) or email tax@mississauga.ca.