You may file an application with the City Treasurer requesting your taxes be reduced or refunded, under Section 323 of the City of Toronto Act, if your property experienced a change during the year.

Program Requirements

In order to qualify under this program, you must:

  • be the property owner (or a spouse, tenant or other person with registered interest in the land)

If during the year, your property meets one of the following criteria:

  • the tax class for the property has changed (e.g. commercial property is converted to residential)
  • the land has become vacant or excess land
  • the land has become exempt from taxation
  • the building on the land is rendered substantially unusable due to demolition, a fire and/or natural events or other damages
  • a mobile unit was removed from the land
  • repairs or renovations to the land prevented the normal use of the land for at least three months
  • the taxpayer was overcharged taxes due to a gross or manifest error that is clerical or factual in nature, but not an error in judgment in assessing the property, apply for current year only

Deadline

For each taxation year, a completed application along with supporting documentation must be filed with the City Treasurer before the legislative deadline.

Submission of Application

To apply, read the information sheet and complete the application and submit by fax, mail or in-person:

City of Toronto
Revenue Services, Appeals
5100 Yonge St.,
Toronto, ON M2N 5V7
Fax: 416-696-4130 (see Tips on Faxing)

In person at an Inquiry and Payment Counter.

Applications received after the deadline will not be accepted.

Document Retention

  • Retain proof of submission of your application. Proof of submission may include copies of:
    • an additional copy of your application stamped “received” by the City if delivered in person
    • fax confirmation report along with the full document.
    • your email properties page showing that the e-mail was sent and a copy of your documents
    • a courier-signed receipt with a copy of your documents

Taxes must be paid in full as billed. Refunds from successful tax appeals will be processed separately.

If you are applying for any of the following reasons:

Fire

  • Include a copy of: Fire Marshall, Police Services or Insurance company report(s)

Demolition

  • Include a copy of: demolition permit and a signed letter from the contractor on their letterhead showing the start and end date of the demolition.

Repairs or Renovations

  • Include a copy of: renovation contract, signed letter from the contractor on their letterhead showing the start and end date of the repairs or renovations, copy of building/demolition permit, place of residence during renovations.

If the building was razed by means other than fire or demolition, please attach applicable supporting documents and official reports.

  • City staff receive and review your completed application and documents.
  • Application is forward to the Municipal Property Assessment Corporation (MPAC) for their review and identification of value applicable to the space.
  • City staff will make a recommendation and issue a Notice of Hearing.
  • Government Management Committee considers the application and makes a decision.
  • Notice of Decision is mailed and any necessary tax adjustments are made.
  • If you disagree with the amount, you have 35 days from the date of the mailing of the Notice of Decision to appeal to the Assessment Review Board (ARB).

Building & Demolition Permit Applicants

If you, or your builder/contractor have applied for a building permit and your property was demolished, damaged or renovated during the year, you may be eligible for a property tax reduction. If you are a builder/contractor, who has applied for a Building Permit on behalf of a homeowner, please ensure that the homeowner is provided with this information.

Note, only a partial amount of the property taxes can be reduced or cancelled. Land even without a structure, has assessment value.

Apply for a Building or Demolition Permit.