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Heritage Property Tax Rebate Program |
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The Toronto 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. All eligible heritage properties may receive a maximum of a 40% property tax rebate on identified heritage portions of the property.
Please read the guidance notes carefully for information on eligibility and application requirements:
If approved, the Toronto Heritage Property Tax Rebate will be issued as a credit on the tax account for the property, or through the issuance of a cheque where required.
If you require further information please call 416-392-1974 or e-mail at mmcteag@toronto.ca.
APPLICATION DEADLINE FOR 2012 TAX YEAR:
Thursday, February 28, 2013, at 4:00 p.m. |
Please Note: Completed applications must be sent by registered post or delivered in person. Unfortunately late or incomplete applications will not be reviewed. E-mail and faxed applications will not be accepted. The City of Toronto can not take responsibility for applications misplaced in delivery. Completed applications could be dropped off or mailed to:
Heritage Property Tax Rebate Program
Attention: Scott Barrett
17th Floor, East Tower, City Hall
100 Queen Street West
Toronto, Ontario M5H 2N2
Monday to Friday, from 8:30 a.m. to 4:30 p.m.
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What's New
Program Notes
The following documentation must be submitted by the owner to the satisfaction of the Chief Planner when a first-time application is made:
Note 1 – Copy of 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 which are to be retained in perpetuity and may also set out a schedule of permitted alterations. The features of a building which are covered by the agreement and which are to be retained in perpetuity are identified in the schedule of photographs towards the end of the document.
If mislaid, you can acquire a copy of your agreement at the Toronto Land Registry Office:
Toronto Land Registry Office,
Atrium on Bay,
20 Dundas Street West, 3rd Floor,
Toronto, ON M5G 2C2
Note 2 - Current Insurance Record
All heritage easement agreements (HEA) require that property owners insure their property against damage. A current certificate of insurance must be on record with Heritage Preservation Services. Proof of insurance is required every five years from the date a heritage rebate is applied for.
Note 3 - Photograph Requirements for the Heritage Property Tax Rebate Program
Professional quality black and white photographs of identified heritage attributes are required (see existing photographs in Heritage Easement Agreement for identified heritage attributes):
Requirements:
- Two (2) black and white hard copy sets (colour photographs will not be accepted), printed on high quality photo paper, of 8"x10" photographs in a glossy or semi-gloss finish
- CD with the files: tiff format, minimum resolution of 300 dpi (600 dpi preferred)
- Letter from photographer passing copyright of images to the City of Toronto (see sample wording below).
Views required:
The photographs should match as closely as possible the original photographs in the HEA and should include the following:
- One view of each facade and views of any addition
- Views of important elements on each facade, i.e. entrances, typical window openings,
- View of interior elements (if covered by heritage easement agreement),
- Contextual views, i.e. taken across the street from the subject building, showing the position of the building on the street.
Please note:
- All photographs should be of professional quality (minimal grain, well-focused, well-lit and of high contrast); and free of distortion (typically this involves the use of medium or large format photography)
- Colour photographs will not be accepted (photographs must be black and white for archival purposes).
Copyright Letter:
A signed statement, from the photographer, passing copyright of the photographs/digital images to the City of Toronto is required as part of the application process. The following text is suggested:
TERMS FOR PHOTOGRAPHER’S CONTRACT
I, _____________ (Photographer) agree to assign to the City of Toronto any and all copyrights and other proprietary rights in the photographs and to waive any moral rights (including the rights to the integrity of the work and to be associated with the work), that I may have under the Canadian Copyright Act or at common law or otherwise, as the case may be, with respect to the photographs in favour of the City and any and all of its successors, assignees and licensees.
Signed: _________________________
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Note 4 - Floor Plan Requirements
Floor plans for each floor of the property are required to illustrate the following:
(Please note all dimensions should be given in feet rather than meters.)
- Perimeter dimension of all external walls for each floor (Ft)
- Perimeter dimension of all external walls for each floor (Ft) identified as heritage in the HEA
- Total perimeter for each floor (Ft)
- Total perimeter identified as heritage for each floor (Ft)
- Floor area of each floor (Sq Ft)
- Indication of identified heritage areas on each floor (Sq Ft)
- Total floor area for property with a summary of total heritage
- A table summarizing the above dimensions should be provided on a separate sheet
Note - Elevation drawings are not required.
Floor plans provided should comply with the following specifications:
- Completed & stamped by a registered architect or engineer.
- Presented at an appropriate legible scale.
Note 5 – Building Condition Report
A building condition report of the property is required. This should be conducted by a qualified heritage architect or engineer who is a registered building specialist member of the Canadian Association of Professional Heritage Consultants or either a registered member of the Ontario Association of Architects or a registered member of the Ontario Society of Professional Engineers who has demonstrated heritage experience within the past five years.
The building condition report should result in a written report, accompanied by photos where necessary, attesting that the owner has maintained the heritage elements of the building as stated in the associated Heritage Easement Agreement (HEA). The report should indicate whether or not the general aspects of the building, such as the roof, walls and foundation are structurally sound and in good repair. It should also include reference to other elements such as windows, verandahs, chimneys and decorative features as well as the materials. Previous repair and restoration work as well as alterations may be referenced in order to understand the evolution of the condition of the building.
It is anticipated, depending on the size of the building that such a report may be between 2 and 4 pages in length. Any poor conditions should be noted and prioritized in terms of the urgency of the repair required within a time frame including immediate, 1-2 year and 2-5 year time spans for repair.
Note 6 – Application Fee by Property Class
Heritage Property Tax Rebate Program Fee Schedule
| Property Class |
Application Fee |
| Residential (including individual units located in
condominium buildings) |
$100 |
Non-Residential with Current Value Assessment*
(CVA) between $0 and $2,500,000 |
$250 |
Non-Residential with Current Value Assessment*
(CVA) between $2,500,001 and $10,000,000 |
$500 |
Non-Residential with Current Value Assessment*
(CVA) greater than $10,000,000 |
$1500 |
- * Current Value Assessment refers to the total Current Value Assessment (CVA) for the property for which the application is made, as identified by the Municipal Property Assessment Corporation on the Assessment Roll as most recently amended for the taxation year for which the application is made.
- Application fees for new applications should be paid in cheque form (bank drafts or money orders will not be accepted) with cheque made payable to ‘The Treasurer, City of Toronto’.
The information for your application is collected under the authority of the Ontario Planning Act and will be used to evaluate your application. The application will also be available for review by the public. Read our privacy statement.
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