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Vacancy Rebate Program Review

Since 1998, eligible property owners with vacant commercial or industrial properties have received a property tax rebate under the Vacant Unit Rebate Program. The Province of Ontario is now allowing municipalities flexibility to tailor the program to community needs.

At the City Council meeting of Monday, May 8th, Council approved a recommendation that staff begin the process of consulting the local business community regarding proposed changes to the Vacancy Rebate Program.

The consultation will provide information on the proposed changes and potential impact as well as providing a venue for members of the community to provide input and feedback.

Program options presented at the consultation may include;

. Program remains status quo - no changes
. Changing the parameters of the program (eligibility requirements, percentage of rebate)
. Phasing out the program over a period of time
. Eliminating the program immediately


Open House

Residents, businesses and property owners are invited to learn more about the subject and provide input during an open house:

Thursday, May 25th
Cornwall Civic Complex, Salon C
2 pm - 4 pm and 6 pm - 8 pm


Online Survey

Community members can also provide input on the subject through a short online survey.

Click here to access the online survey

Written feedback can also be provided by submitting comments by Wednesday, May 31st to

Survey comments will be accepted until Wednesday, May 31st. 


Background Information

All municipalities in Ontario currently offer a Vacancy Rebate Program (VRP) to allow commercial and industrial property owners to apply for vacancy rebates subject to eligibility requirements defined in the Municipal Act.

Section 364 of the Municipal Act requires that municipalities provide a 30% rebate of taxes for eligible property in the commercial class and a 35% rebate for eligible property in the industrial class.

Each year, the City receives 70-80 applications from property owners in the commercial and industrial classes that are looking to be compensated for extended vacancies at their properties. This results in an annual tax rebate of approximately $250,000 (Municipal portion).

Please click on the links below for additional information:


Additional Information

For additional information on the Vacancy Rebate Program review, please contact:


Stephen Rand  
City Collector  
City of Cornwall
(613) 930-2787 ext. 2315

Brad Maloney
City Assessor
City of Cornwall
(613) 930-2787 ext. 2212

Tracey Bailey
General Manager, Financial Services
City of Cornwall
(613) 930-2787 ext. 2501