Applications for reduction in assessment – Sections 357 and 358
You may be eligible for a reduction, cancellation or refund of your property taxes as a result of specific circumstances or changes related to your property. To be considered, you must submit a Tax Adjustment application to the Town of Grimsby.
Application Form Link
IMPORTANT - Application Deadlines – applications must be submitted to the Treasurer on or before February 28th of the year following the year to which the application applies.
For example, to request changes to assessment for the 2023 tax year, the application must be submitted no later than February 28, 2024.
Reasons for cancelation, reduction, or refund
Section 357 of the Municipal Act, 2001 (Act) provides that upon the recommendation of the Treasurer, Council may cancel, reduce or refund taxes levied on land, upon application by the property owners for reasons such as:
- Land has become vacant
- A building on the land was destroyed or damaged during the year or preceding year.
- The destruction or damage of a building which did not occur as a result of a voluntary act making it unliveable
- Structure damaged by fire, demolition or otherwise substantially unusable
- Removal of a mobile unit
- Overcharged due to a gross or manifest error that is clerical or factual in nature (not in assessment)
- Repairs or renovations to the land prevented the normal use of the land for a period of at least three months during the year.
Applications related to sickness or extreme poverty must be made by filing an application with the Assessment Review Board for consideration.
Assessment Review Board (ARB): Municipal Act Appeals | Tribunals Ontario
Application Process
- Download a copy of the application, complete and return prior to the filing deadline. (Printed applications are also available at Town Hall). Applications must be completed by the owner of the land or by another person who has an interest in the land, or a tenant/occupant, or the spouse of the owner.
- Completed applications should be submitted to tax-dept@grimsby.ca, or by mail or in person (see form for options).
- Eligible applications are forwarded on to the Municipal Property Assessment Corporation (MPAC) for their recommendation of assessment reduction.
- The recommended tax write-off is calculated based on the assessment reduction multiplied by the applicable tax rate. Reductions are prorated based on the number of eligible days.
- Notice of hearing is scheduled and applicants are notified 14 days prior to that date. A meeting is not required, but applicants are provided with the option to meet and discuss their application prior to that date.
- Following the meeting date, applications are finalized and any write-offs are completed. Property owners are notified within 14 days of the decision.
Applicants have 35 days to appeal to the Assessment Review Board if they do not agree with the decision.
