Property Tax Rebates and Deferrals

Tax Deferral Program for Low-Income Seniors/Disabled

You are eligible for the seniors/disabled tax deferral program if you or your spouse meet all of the following qualifications:

  • You are 65 years of age or older
  • You receive the guaranteed income supplement
  • You have owned your home in Milton for at least 5 years

 Charity Rebate Program

This program is intended to provide relief to registered charities occupying commercial or industrial property. A portion of the registered charity's annual tax liability may be refunded if all eligibility criteria are met. A registered charity is defined by subsection 248(l) of the Income Tax Act (Canada) and has a registration number issued by the Department of National Revenue.

Vacancy Rebate Program

Property owners of vacant commercial and industrial buildings may apply for a property tax rebate under certain specifications set out in Section 364 of The Municipal Act and Ontario Regulation 325/01, amended to O.Reg. 210/05

To be eligible for a rebate, the building or section of building must have been vacant and unused for at least 90 days and the following conditions are met:

  • The entire commercial or industrial 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; and clearly delineated or physically separated from the used portions of the building; and capable of being leased for immediate occupation, or
    • not capable of being leased for immediate occupancy because it is undergoing or in need of repairs/renovations or is unfit for occupation.

  • A portion of an industrial building has been vacant for at least 90 consecutive days and is

    • unused; and clearly delineated or physically separated from the used portions of the building.

Exclusions from Vacancy Rebate

No rebate applications will be considered for properties:

  • where seasonal businesses operate involving closing the building for a portion of the year
  • 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)

Application Deadlines

Owners of qualifying properties may submit a maximum of two applications per property per year. Specifically, they 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 July 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.

To apply for a rebate, please complete the Application for Vacancy Rebate Form and include all application requirements as noted in the eligibility criteria enclosed with the application.