Provincial Land Tax Rebate Program for Vacant Commercial and Industrial Buildings

If you own a commercial or industrial property that is partially or entirely vacant, you may be able to get a partial rebate of provincial land tax and education tax for the period of the vacancy.

Provincial land tax is a property tax on land located in non-municipal areas. The tax helps to support the local share of a number of services in these areas.

Does my building qualify?

Not all vacant commercial and industrial buildings qualify for the rebate. It is up to you to check to see that your building qualifies before submitting an application.

Property/buildings that do qualify

Buildings that are entirely vacant

A whole commercial or industrial building is eligible for a rebate if the entire building was unused for at least 90 consecutive days.

Buildings that are partially vacant

A suite or unit within a commercial building is eligible for a rebate if it was, for at least 90 consecutive days:

• unused; and
• clearly delineated or physically separated from the used portions of the building; and
• either:
  • capable of being leased for immediate occupation, or
  • not capable of being leased for immediate occupation because it was undergoing or in need of repairs or renovations or was unfit for occupation.

  A portion of an industrial building is eligible for a rebate if it was, for at least 90 consecutive days:

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

  Property/buildings that do not qualify

  • Seasonal property: Businesses that operate on a seasonal basis are not eligible for a rebate.
  • Leased property: Buildings or portions of buildings that are vacant but are leased to a tenant are not eligible for a rebate.
  • Vacant land subclass: Buildings that are included in a vacant land subclass (e.g., new buildings that have never been occupied) are not eligible for a rebate.

  How do I get the rebate?

  1. Download the Application for Tax Rebate Vacancies in Commercial and Industrial Buildings [ PDF - 1.79 MB ]
  2. Complete and sign the application annually
  3. Mail the application to the provincial land tax office no later than February 28 of the year following the taxation year to which the application relates

  Send your application package to

  Ministry of Finance
  Provincial Land Tax
  PO Box 58
  Thunder Bay ON P7C 0A5

  Or, you can drop-off your application package in person:

  Provincial Land Tax Office
  500 Donald Street East
  Thunder Bay Ontario

  How are applications processed?

  1. When the provincial land tax office receives your completed application, they forward a copy of the application to the Municipal Property Assessment Corporation
  2. The Municipal Property Assessment Corporation determines the assessed value that is attributable to the vacant area
  3. The Municipal Property Assessment Corporation notifies the provincial land tax office of the value of the eligible vacant property
  4. The provincial land tax office calculates the rebate and notifies you, the property owner.

  If you are entitled to a rebate, it will be issued as a credit against an outstanding tax liability or paid directly to you, the property owner.

  More information

  For more information about the tax rebate program for vacant commercial and industrial buildings, please call the Ministry of Finance’s provincial land tax office at 1 866 400-2122 or 1 888 321-6774 for teletypewriter ( TTY ).