Request for Adjustment (Section 357/358)

Tax adjustments can be requested if one of the following has affected you or your property:

  • A building destroyed by fire
  • Demolition or otherwise
  • Mobile home unit removed
  • Sickness or extreme poverty
  • Gross or manifest clerical/factual error
  • Building damaged and substantially unusable
  • Ceases to be liable at tax rate it was taxed
  • Exemption due to renovations preventing normal use (minimum 3 months)


Fill out a Section 357/358 Form and return to the Municipal Administration Office to request a tax adjustment. The deadline for a Section 357 is the last day in February of the year following the taxation year to which the application applies and the deadline for a Section 358 is December 31st of the current year.

 

Charity Rebate

The County of Bruce has established a tax rebate program for eligible charities. Information on eligibility and application forms can be viewed as part of the County's by-law. Please return the form to the Municipal Administration Office.

The deadline is the last day of February of the year following the taxation year to which the application applies.

Vacancy Rebate

Tax relief is available if you own vacant commercial or industrial buildings.

Eligible properties must be:

  • Commercial or industrial tax class
  • The entire building has been unused for at least 90 days
  • A suite(s) or unit(s) within a commercial building has been vacant for at least 90 consecutive days and is unused
  • Clearly delineated or physically separated from the used portions of the building
  • Capable of being leased for immediate occupation, or undergoing or in need of repairs or renovations that prevented it from being available for lease for immediate occupation, or unfit for occupation

Properties are not eligible for a rebate if:

  • Used for commercial or industrial activity on a seasonal basis
  • Where buildings or portions of buildings are vacant but leased to a tenant
  • Where land is considered vacant (e.g. new buildings that have never been occupied)

To apply for a rebate, please complete the Commercial Vacancy Rebate Application and return to the Municipal Administration Office.

Application Deadlines

If your property qualifies, you may submit a maximum of two applications per property per year. Specifically, you may submit either:

  • One application in respect of all vacancies that occurred on a property during the entire year, due February 28 of the following year, or
  • One application in respect of the vacancies that occurred during the first six months of the year, due August 31 of the current year, and a second application for vacancies that occurred during the last six months of the year, due February 28 of the following year.

Request for Reconsideration

If you wish to request any changes to property class, assessed value, etc. please fill out an MPAC Request for Reconsideration Form. The deadline is March 31 of the taxation year to which the application applies. For more information, visit the Property Assessment page.

Tax deferral program for low-income seniors/disabled

The County of Bruce has established a program to provide tax relief to eligible seniors and disabled. Information on eligibility and application forms can be viewed as part of the County's by-law. Please return the form to the Municipal Administration Office.

Contact(s)