Tax Assistance and Rebates

You must submit your Heritage Tax Application by February 28th of the year following the taxes you want rebated. You can send your completed application by email to Planning, Parks and Recreation Services. 

Once accepted, your relief can continue automatically for up to five years, based on your registered agreement. As a condition of the program, you must agree to the public disclosure of your property tax details related to the rebate.

Your property is eligible for this program if it is:

• Officially designated under Part IV or Part V of the Ontario Heritage Act.
• Current on all municipal property tax payments. If your property falls into tax arrears, you will immediately lose the tax relief and be removed from the program until you pay the arrears in full.
• Without any outstanding City work orders, by-law violations or other municipal requirements at the time of your application.

Once accepted, the program provides tax relief for up to five years based on your registered agreement. You only need to apply once for this five-year period. As long as you meet all program terms, we will automatically issue your rebate cheque each year. If you sell your property, we will prorate your final rebate based on the sale date. Please note that the new owner must submit their own application to continue receiving the tax relief.

Your responsibilities and our process

To participate, you must sign an Agreement of Program Participation. This agreement, which gets registered on your property title, specifies the restoration work you will complete.

Here’s how the process works:

• Application review: The Heritage Property Tax Relief Program Committee, with Heritage Cornwall, will review and approve your application.
• Property inspection: The Committee will inspect your property and photograph all heritage attributes to create a baseline record.
• Ongoing compliance: We will conduct periodic inspections to ensure you are maintaining and restoring the heritage elements as outlined in your registered agreement.

You must maintain and restore your property according to your signed Agreement. If you fail to meet these terms, we will remove you from the program. We may also require you to repay all tax rebates received since your last approved inspection, plus interest.

Please be aware that conditions apply to the Heritage Tax Relief Program:

• The program is subject to any regulations that the Minister of Finance may make governing by-laws on tax refunds and reductions for heritage properties.
• All rebates are subject to the availability of annual funding.
• City Council reviews the program's funding each year and has the right to modify or cancel the program at any time.

Please send your completed Tax Deferral Application to: 

• Billing & Collection Office

• 360 Pitt St

• Cornwall ON K6H 5T9

To qualify as a low-income senior, you must:

• Be 65 or older as of January 1st of this year (and show your Provincial Senior Citizen Card).

• Receive either the Federal Guaranteed Income Supplement (GIS) or the Ontario GAINS payment.

To qualify as a low-income person with a disability, you must:

• Receive a disability pension from one of these programs:

• Ontario Disability Support Program (ODSP)

• Canada Pension Plan (CPP) Disability

For a complete list of requirements, please view the Low Income Senior and/or Persons with Disabilities Bylaw.

You must repay all deferred taxes in full when:

• You sell, transfer or otherwise dispose of the property.

• The property is no longer the principal residence for you or your spouse.

• You no longer qualify for the program under the by-law's eligibility criteria.