The Municipality of West Nipissing currently offers three (3) rebate and relief programs for Municipalities.
Note: All applications must be submitted to the Treasurer of The Corporation at the Municipality of West Nipissing, Suite 101-225 Holditch Street, Sturgeon Falls, Ontario, P2B 1T1.
Section 364 of the Municipal Act, 2001 provides for rebates to vacant business units at the same percentage as discounts afforded to property owners of vacant and excess land. These percentages are 30% for commercial properties and 35% for industrial properties.
Property owners who are eligible for a rebate must submit an application to the municipality each year that a building, or portion of a building, is vacant. The deadline to submit an application for a tax year is February 28th of the following year.
To be eligible for a rebate, a building or portion of a building must satisfy the following:
Under Section 361(1) of the Municipal Act, 2001, every municipality shall have a tax rebate program for eligible charities for the purpose of giving them relief from taxes on eligible property they occupy.
The program is applicable to registered charities that are tenants in a commercial or industrial class property. The landlord may be contacted by the charity to provide certain information that the Municipality of West Nipissing requires in order to process their application. Deadline for the current year is February 28th of the following year.
Registered charities must apply every year for the rebate by completing an application and returning to the Municipality of West Nipissing taxation department.
Section 319 of the Municipal Act, 2001, c.25, provides that every municipality shall pass a by-law for the purposes of relieving financial hardship by offering cancellation of,or other relief in respect of, tax increases on property on all or part of a tax increase for assessment related tax increases. This by-law applies to owners of residential property who are, or whose spouses or same-sex partners are low-income seniors or low-income persons with disabilities.
A low-income person with disabilities is defined under the Municipal Act, as a person who is in receipt of assistance paid under the Ontario Disability Support Program Act.
A low-income senior is defined as a person who is at least 65 years of age and who is in receipt of payments under the Guaranteed Income Supplement (GIS), as established under Part II of the Old Age Security Act (Canada).
Tax relief is granted pursuant to the Tax assistance-Elderly and disabled By-Law shall be in form of a cancellation of the eligible amount, provided that:
Where a property is owned jointly or co-owned with persons other than the owner's spouse, both or all co-owners must qualify under the above mentioned eligibility criteria.
No tax relief granted pursuant to the Tax assistance-Elderly and disabled By-Law shall be allowed to an owner in respect of more than one (1) single residential family dwelling unit in any year.
The amount of tax cancellation shall be determined as follows:
To view the Tax Assistance-Elderly and Disabled By-law, click on the link below: