O. Reg. 385/19: TAX MATTERS - VACANT UNIT REBATE, MUNICIPAL ACT, 2001

ontario regulation 385/19

made under the

Municipal Act, 2001

Made: November 19, 2019
Filed: November 22, 2019
Published on e-Laws: November 22, 2019
Printed in The Ontario Gazette: December 7, 2019

Amending O. Reg. 325/01

(TAX MATTERS - VACANT UNIT REBATE)

1. Subsection 2.1 (1) of Ontario Regulation 325/01 is amended by striking out “sections 13 to 40” at the end and substituting “sections 13 to 45”.

2. Section 12 of the Regulation is amended by adding the following paragraphs:

4. The Town of Marathon.

5. The Township of Guelph/Eramosa.

6. The Township of Centre Wellington.

7. The Township of Mapleton.

8. The Municipality of Sioux Lookout.

3. The Regulation is amended by adding the following section:

Exemptions under s. 364 (1) of the Act, 2020 and subsequent years

12.0.1 For the 2020 taxation year and subsequent taxation years, the following municipalities are not required to have a program to provide tax rebates to owners of property that has vacant portions:

1. The lower-tier municipalities in the County of Lennox and Addington.

2. The lower-tier municipalities in the County of Dufferin.

3. The Municipality of Killarney.

4. The City of North Bay.

4. (1) Subsection 13 (2) of the Regulation is revoked and the following substituted:

(2) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes is,

(a) for the 2017 and 2018 taxation years, 30 per cent; and

(b) for the 2019 taxation year, 15 per cent.

(2) Section 13 of the Regulation is amended by adding the following subsections:

(3) For the purposes of paragraphs 2 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or in the landfill property class for the 2019 taxation year is 15 per cent.

(4) For the 2020 taxation year and subsequent taxation years, the Town of Fort Frances is not required to have a program to provide tax rebates to owners of property that has vacant portions.

5. The Regulation is amended by adding the following sections:

City of Stratford

46. (1) This section applies with respect to the City of Stratford.

(2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class for the 2019 taxation year is 15 per cent.

(3) For the 2020 taxation year and subsequent taxation years, the City of Stratford is not required to have a program to provide tax rebates to owners of property that has vacant portions.

Regional Municipality of Niagara

47. (1) This section applies with respect to the lower-tier municipalities in the Regional Municipality of Niagara.

(2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes or in the landfill property class is,

(a) for the 2019 taxation year, 20 per cent; and

(b) for the 2020 taxation year, 10 per cent.

(3) For the 2021 taxation year and subsequent taxation years, the lower-tier municipalities in the Regional Municipality of Niagara are not required to have a program to provide tax rebates to owners of property that has vacant portions.

United Counties of Leeds and Grenville

48. (1) This section applies with respect to the lower-tier municipalities in the United Counties of Leeds and Grenville.

(2) For the purposes of paragraphs 2 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or in the landfill property class for the 2019 taxation year is 15 per cent.

(3) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes for the 2019 taxation year is 17.5 per cent.

(4) For the 2020 taxation year and subsequent taxation years, the lower-tier municipalities in the United Counties of Leeds and Grenville are not required to have a program to provide tax rebates to owners of property that has vacant portions.

City of Kingston

49. (1) This section applies with respect to the City of Kingston.

(2) For the purposes of paragraphs 2 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or in the landfill property class for the 2019 taxation year is 15 per cent.

(3) For the purposes of paragraph 3 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the industrial classes for the 2019 taxation year is 17.5 per cent.

(4) For the 2020 taxation year and subsequent taxation years, the City of Kingston is not required to have a program to provide tax rebates to owners of property that has vacant portions.

Commencement

6. This Regulation comes into force on the day it is filed.

Made by:
Pris par :

Le ministre des Finances,

Rod Phillips

Minister of Finance

Date made: November 19, 2019
Pris le : 19 novembre 2019