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Commercial - Industrial Vacancy Rebates

The Tax Rebate Program for Vacant Commercial and Industrial Buildings will be phased out commencing in 2017 as per By-law 2018-015. The rebate amount for both commercial and industrial property tax classes will be reduced as follows:

  • 25% in 2017 Tax Year
  • 20% in 2018 Tax Year
  • 10% in 2019 Tax Year
  • eliminated in 2020 Tax Year

If you own a commercial or industrial property that is partially or entirely vacant, you may be eligible for a reduction in taxes for the period of the vacancy.  Applications for the tax year must be received no later than the last day of February of the following year. 

Property owners who may be eligible for a rebate can submit an application for the building, or portion of a building, that is vacant for at least 90 consecutive days within the same calendar year.

Exclusions

  • Seasonal Property: Businesses that operate on a seasonal basis are not eligible for a rebate for the seasons closed.
  • Leased Property: Buildings or portions that are vacant but are leased to a tenant are not eligible for a rebate.
  • Vacant Land Sub-Class: Buildings that are included in a vacant land sub-class (e.g. new buildings that have never been occupied) are not eligible for a rebate.
  • Buildings or portions of the building is not in compliance with any By-laws administered by the City of Cornwall including the Building Code Act, 1992 and the Fire Protection and Prevention Act, 1997
  • Buildings or portions are ineligible if a strike, lockout or other labour disruption occurred during the vacancy period
  • Building or portion of a building that is unfit for occupation.
  • Building or portion of a building that is undergoing or in need of repairs/renovations that prevent it from being available for lease or immediate occupation.

DO YOU QUALIFY?

 

HOW TO GET AN APPLICATION

  • Pick up at the City of Cornwall Billing & Collection Division, 360 Pitt Street, Cornwall

 

 

QUESTIONS

Questions about the Tax Rebate Program for Vacant Commercial and Industrial Buildings, process for submitting rebate applications, timing of payment or calculation of the rebates should be directed to the City of Cornwall - Billing & Collection Division, 360 Pitt Street, Cornwall ON, K6H 5T9 or by contacting the Brad Maloney, Municipal Assessor at(613) 930-2787 ext. 2212 or bmaloney@cornwall.ca.

 

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