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Rebate for vacant commercial and industrial properties

If you own vacant commercial or industrial buildings for your business, you may be eligible for a tax rebate. Only two applications can be submitted per year per property.

Completely vacant buildings

You may be eligible for a rebate if the entire building has not been used for at least 90 consecutive days.

Partially vacant buildings

A suite or unit in a commercial building may be eligible for a rebate if it is:

  • Unused for at least 90 consecutive days, clearly marked as separate or physically separate from the used portions of the building and ready for immediate occupation
  • In need of renovations or repairs that prevents it from being used or occupied immediately
  • Unfit for occupation

Partially vacant industrial buildings

A portion of an industrial building is eligible for a rebate if it is:

  • Unused for at least 90 consecutive days, clearly marked as separate or physically separate from the used portions of the building

Exceptions

Your building will not be eligible for a tax rebate if :

  • A vacant unit rebate has been given for any 3 or more consecutive years before the application year
  • The building, structure or portion of the building included non-permanent structures, was a storage unit or was used for storage purposes, was a hotel or a fuel storage tank or a gravel pit
  • The building is vacant due to a strike or a lock out
  • The building, structure or a portion of the building was available to a tenant before the start of a lease if access was for renovating
  • The building or structure is used seasonally
  • During the time it was vacant, it was subject to lease and the terms of lease had begun
  • Leased to a tenant and the terms of lease had begun but currently vacant
  • During the time it was vacant it was included in a sub-class for vacant land

How to apply

Applications are due by the last day of February of the year following the tax year. For example, if you’re submitting an application for the 2018 tax year, you must apply by February 28, 2019.

If you’re applying for any vacancies between January and June, you can apply by July 31 of the same year or Feb 28 of the following year.

If you’re applying for vacancies beginning Oct 4 of the previous application year, you can include it in your application. For example, if you’re submitting an application for the 2018 tax year, you can include any vacancies beginning Oct 4th, 2017.

For newly constructed buildings, your application is due 90 days after your Notice of Supplementary/Omitted Assessment has been issued by MPAC.

You will need to submit:

  • A completed rebate of property taxes application
  • Sketches of the vacant unit(s) that include the property address, unit number, dimensions and square footage
  • The previous tenant’s lease
  • Monthly rent roll

You may also need to submit:

  • Agent Letter of Authorization
  • Copy of new lease if one has been issued
  • Real estate listing for Commercial Tax Class only
  • Termination notice/letter(s), if lease was broken
  • Original affidavit if the building was previously owned, occupied or never tenanted
  • Vacant property rebate affidavit if a lease was broken but a Notice of Termination wasn’t issued, or if other supporting documents don’t exist
  • Other documents as requested

You can submit your application in any of the following ways:

  • Mail to Mississauga Taxes, 300 City Centre Drive, Mississauga, ON L5B 3C1
  • In person at 300 City Centre Drive at the cash counter on the Ground floor between 8:15 am to 4:45 pm or at the Property Taxes Customer Service counter on the 4th floor, Monday to Friday from 8:30 am to 4:30 pm.
  • Email: tax@mississauga.ca
  • Fax: 905-615-3972

What happens next

  • You’ll receive a Letter of Acknowledgement once your application is reviewed. If there are any other documents needed for your application, you’ll receive an Incomplete Notice by mail and will be asked to submit them within 30 days.
  • The City will forward your application to MPAC to determine the value of the vacant portion of your property if it qualifies for a rebate.

If your rebate is approved, you’ll receive a Notice of Determination by mail. The rebate will be automatically applied to the tax account.

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