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Frequently Asked Questions |
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Heritage Property Tax Rebate Program
Following are a list of some of the most commonly asked questions regarding eligibility criteria and application process:
What is the Heritage Property Tax Rebate Program?
The Heritage Property Tax Rebate Program is administered by the Heritage Preservation Services Unit of the City Planning Division to encourage the conservation of heritage properties in the City of Toronto. The Program provides eligible owners of heritage properties with a partial rebate on their municipal and educational property taxes (up to a maximum of 40%).
Am I Eligible For A Heritage Tax Rebate?
You are eligible for a Heritage Property Tax Rebate if your property complies with all of the following requirements:
- Designated under Part IV or Part V of the Ontario Heritage Act
- Subject to a Heritage Easement Agreement (executed on or before Sept 30th 2006) under section 22 or 37 of the Ontario Heritage Act
- Property owner pays municipal property taxes
- Not subject to any contraventions, work orders, outstanding municipal fines, arrears of taxes fees or penalties
What Is A Heritage Easement Agreement?
A Heritage Easement Agreement (HEA) is a legally binding agreement entered into between the property owner and the City and registered on title. It identifies features of a building that are to be retained in perpetuity and may also set out a schedule of permitted alterations. The features of a building that are covered by the agreement and which are to be retained in perpetuity are identified in the descriptive and photographic appendices at the end of the document.
What Information Do I Need To Include With My Application?
First-time applications to the Toronto Heritage Property Tax Rebate Program must include a completed application form and the following documentation:
- Professional quality (for archival purposes) black and white photographs
- Measured floor plans of the property at an appropriate scale
- A building condition report for the heritage property
- Proof of insurance for the heritage property
- A photocopy of the registered Heritage Easement Agreement (available at the Land Registry Office)
- Application fee
How Much Is The Application Fee?
The application fee varies depending on the building’s property class and its current value assessment (CVA). The following chart summarizes the required fee for first-time applications:
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Property Class
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Application Fee
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Residential
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$100
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Non-Residential with Current Value Assessment* (CVA) between $0 and $2,500,000
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$250
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Non-Residential with Current Value Assessment* (CVA) between $2,500,001 and $10,000,000
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$500
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Non-Residential with Current Value Assessment* (CVA) greater than $10,000,000
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$1500
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How Is My Heritage Tax Rebate Calculated?
The tax rebate applies to the eligible heritage building or structure and the lands used in connection with it. It is calculated as a percentage of the total taxes for municipal and school purposes levied on the property. The City determines the rebate amount with the assistance of the Municipal Property Assessment Corporation (MPAC). MPAC assigns the various features of a building a certain percentage value with the rebate then calculated based on what is identified as heritage in the heritage easement agreement. The tax rebate applies to property within all commercial, industrial, residential and multi-residential tax classes.
How Much Of A Rebate Can I Get?
All eligible heritage properties may receive a maximum 40% property tax rebate. However, only the portion of the building that is noted as heritage in the Heritage Easement Agreement (HEA) is eligible to receive the heritage property tax rebate. For example, where only a façade of a building is protected and noted as heritage, only the value of the façade in relation to the entire building is eligible for a rebate.
How Do I Apply For A Heritage Tax Rebate?
You can apply for a Heritage Property Tax Rebate for the previous tax year by filling out a ‘Toronto Heritage Property Tax Rebate Program Application’ which is available online and submit it and all required documentation and fees to Heritage Preservation Services.
Do I Have To Apply For A Heritage Tax Rebate Every Year?
Yes. You are required to apply for the rebate every year. However, only a completed renewal application form is required. The application fee is also waived for renewals.
When Is My Application Due?
You must provide your completed application, appropriate documentation and all required fees no later than March 1 for the previous taxation year.
Who Do I Contact If I Have Questions?
For further information on the Heritage Property Tax Rebate Program in the City of Toronto, please call 416-392-1974 or e-mail at mmcteag@toronto.ca.
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