City of Kingston Report to Administrative Policies Committee Report Number AP
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1 T: Frm: Resurce Staff: City f Kingstn Reprt t Administrative Plicies Cmmittee Reprt Number AP Date f Meeting: Nvember 09, 2017 Subject: Chair and Members f the Administrative Plicies Cmmittee Desirée Kennedy, Chief Financial Officer and City Treasurer Stephen Dickey, Directr f Financial Services Jeff Walker, Manager f Taxatin and Revenue Cmmercial and Industrial Vacancy Rebate Prgram Executive Summary: Since 1998, the vacant unit rebate and vacant/excess land subclasses have prvided tax rebates and reductins t prperty wners wh have vacancies in cmmercial and industrial buildings r land. Frm 1998 t 2000 wners made applicatin t the Municipal Prperty Assessment Crpratin (MPAC) t have vacancies reflected in the returned assessment rll. Frm 2001 nward, the Municipal Act, 2001 prescribed a vacancy rebate prgram t be fllwed by municipalities, utilizing an applicatin prcess. Beginning in 2017 and future years, the Prvince is prviding municipalities with mre flexibility t tailr the vacancy rebate and reductin prgrams t reflect cmmunity needs and circumstances, while cnsidering the interests f lcal businesses. This reprt will: Prvide Cuncil with backgrund infrmatin n the current vacancy rebate prgram which prvides annual prperty tax rebates t vacant cmmercial and industrial prperties; Prvide Cuncil with infrmatin n plicy changes t the vacancy rebate and reductin prgrams, as per the Prvince s 2016 Ontari Ecnmic Outlk and Fiscal Review; Prvide Cuncil with ptential ptins available t tailr the vacancy rebate and reductin prgrams; and Recmmend that staff cnsult with the general public, including the business cmmunity as required by the Prvince, prir t recmmending any changes t the vacancy rebate and reductin prgrams. 42
2 Reprt t Administrative Plicies Cmmittee Reprt Number: AP Nvember 9, 2017 Page 2 f 8 Recmmendatin: That Cuncil apprve the recmmendatins utlined in the Administrative Plicies Cmmittee Reprt Number AP dated Nvember 09, 2017 as fllws: a) That Cuncil cnsiders the ptins available in this reprt. b) That staff cnsult with the general public, including the business cmmunity, and reprt back t Cuncil n the final recmmendatin as a result f these cnsultatins by the secnd quarter f
3 Reprt t Administrative Plicies Cmmittee Reprt Number: AP Nvember 9, 2017 Page 3 f 8 Authrizing Signatures: Desirée Kennedy, Chief Financial Officer and City Treasurer Gerard Hunt, Chief Administrative Officer Cnsultatin with the fllwing Members f the Crprate Management Team: Lanie Hurdle, Cmmissiner, Cmmunity Services Nt required Denis Leger, Cmmissiner, Crprate & Emergency Services Nt required Mark Van Buren, Acting Cmmissiner, Transprtatin & Infrastructure Services Nt required 44
4 Reprt t Administrative Plicies Cmmittee Reprt Number: AP Nvember 9, 2017 Page 4 f 8 Optins/Discussin: Backgrund Histrically, prir t 1998, prperty taxes were separated int tw streams: i) real prperty tax and ii) business ccupancy tax. i) Real prperty tax was levied n prperty and billed t prperty wners. The municipality was given security in cllecting the tax thrugh a special lien n the land and the ability t recver unpaid taxes by selling the land fr tax arrears. ii) Business ccupancy tax was levied n the business ccupying the prperty. The assessment fr business ccupancy tax was determined accrding t the Assessment Act, which set ut the percentage f real prperty assessed value that a business was liable. On average, cmmercial business ccupancy tax was apprximately 30% f the real prperty tax. Business ccupancy tax was unsecured and municipalities hired staff t cllect amunts wing thrugh use f cllectin agencies and bailiffs. As well, many tax adjustments were required t cancel taxes n lnger liable when a business vacated the space r a write-ff when the business and/r business wner skipped and culd nt be cllected. As the prvince mved t disentangle and reduce verlap f services between itself and municipalities, it became apparent that municipal reliance n the prperty tax wuld require that the tax be stable and secure. This resulted in significant assessment and taxatin refrms, bringing abut the ablitin f business ccupancy tax effective December 31, As a result f the ablitin f business ccupancy tax municipalities were nw required t have a Vacancy Rebate Prgram (the prgram), as set ut under Sectin 364 f the Municipal Act, 2001(Act) tgether with Ontari Regulatin 325/01. The prgram prvides prperty tax relief thrugh a rebate f prperty taxes t wners f cmmercial and industrial buildings. There is n rebate prgram available t wners f vacant residential r multi-residential prperties. The Vacancy Rebate Prgram is subsidized by all prperty classes. Currently, wners f cmmercial prperties may apply fr a 30% rebate f the prperty taxes attributable t vacant space, with industrial prperties receiving a 35% rebate. In rder t qualify fr a rebate there are a number f eligibility requirements that must be met, including: the area(s) must be vacant fr a minimum f 90 cnsecutive days; the area(s) must be physically separated frm the used prtins f the building; the business must nt be seasnal in nature; and the area(s) must be capable f being leased fr immediate ccupatin r underging renvatins. 45
5 Reprt t Administrative Plicies Cmmittee Reprt Number: AP Nvember 9, 2017 Page 5 f 8 The table belw indicates the ttal number f prperties with apprved applicatins since 2011 alng with the cst t the Municipality. In 2017, apprximately 10% f the cmmercial/industrial prperties in Kingstn received tax relief under this prgram. Municipal Rebates Apprved fr Taxatin Years : Year Ttal Municipal Rebate Number f Prperties , , , , , , (year t date) 734, Prpsed Changes t Existing Prgram In respnse t municipal and stakehlder requests, the Prvince has reviewed the vacancy rebate prgram and is prviding municipalities with flexibility fr 2017 and future years t make changes t the prgram. The 2016 Ontari Ecnmic Outlk and Fiscal Review released by the Prvince annunced a legislative framewrk t facilitate ptential prgram changes. In additin t the vacant units prgram, the Prvince is als cnsidering changes t the vacant land subclass tax reductins. In January 2017, the Ministry f Finance prvided a Vacant Rebate and Reductin Prgrams Bulletin and Checklist which prvided backgrund infrmatin regarding the new municipal flexibility and a checklist t be fllwed prir t submitting prpsed changes t the Ministry. These dcuments are attached as Exhibit A. Under these changes, the Prvince is nw prviding municipalities brad flexibility t mdify the vacancy rebate and reductin prgrams t meet lcal circumstances, while cnsidering the impact f such changes n the business cmmunity. Details f prpsed changes must be submitted t the Prvince alng with a Cuncil reslutin t ensure amendments are included in a regulatin. 46
6 Reprt t Administrative Plicies Cmmittee Reprt Number: AP Nvember 9, 2017 Page 6 f 8 In June 2017 the Ministry f Finance prvided a Vacancy Rebate and Reductin Prgrams Update which includes examples f prgram changes that have been presented t the Ministry f Finance fr cnsideratin (see Exhibit B). Several ptins have been prpsed: 1. Adjusting the rebate and/r reductin rates t increase r decrease the value by class t reflect lcal circumstances. An example wuld be t reduce the value f the industrial vacant unit rebate frm 35% t 30% t align with the rebate fr cmmercial prperties. 2. Applying declining rebate r reductin values fr cnsecutive applicatins. An example wuld be t amend the vacant unit rebate eligibility t limit the eligibility perid fr prperties t three years in a ten-year cycle. 3. Tailring eligibility requirements t include r exclude specific prperty uses, prperty types, and/r a prperty based n its adherence t lcal prperty standards by-laws. An example wuld be t include eligibility criteria t exclude vacancies due t labur disruptin. 4. Phasing-ut r ending the prgrams, where the rebate r reductin is eliminated in the municipality by a specific year r ver a perid f years. An example fr a 3 year phase ut frm a vacancy rebate prgram may be structured as fllws: Applicatins received fr the 2017 tax year will be prcessed as nrmal with a letter sent t each successful applicant advising them f the phasing ut f the prgram. Applicatins received fr the 2018 tax year will be eligible fr a rebate f 20%. Applicatins received fr the 2019 tax year will be eligible fr a rebate f 10%. N rebate will be ffered fr the 2020 tax year and subsequent years. The examples abve are nt cmprehensive f the pssible prgram changes nr shuld they be taken as the nly changes r cnsultatin plans municipalities are cnsidering. In additin t the abve, a municipality may create and submit ther alternatives fr the Minister s cnsideratin r simply pt fr the status qu with n changes t the current prgram. Implementatin Municipalities that have decided t mdify the vacant unit rebate and the vacant/excess land subclasses must ntify the Minister f Finance f their intent t utilize this flexibility and prvide details f the prpsed changes alng with a Cuncil reslutin. Changes t the rebate and reductin prgrams will be implemented thrugh regulatin fr each municipality. The Prvince 47
7 Reprt t Administrative Plicies Cmmittee Reprt Number: AP Nvember 9, 2017 Page 7 f 8 has expressed an interest in cntinuing t ensure tax cmpetitiveness and cnsistency fr taxpayers and as such, the Minister will cnsider prpsed prgram changes within this cntext. Ntificatins t the Minister f Finance fr changes applicable t 2017 were being accepted until August 1, An was distributed t the Mayr and Cuncil earlier this year utlining the ptential changes t the Vacancy Rebate Prgram, suggesting a mtin as an apprpriate way t initiate the review and analysis f any plicy changes; hwever, staff felt the initial timeline was nt sufficient t prperly engage the business cmmunity, review and recmmend prgram changes and prvide suitable ntice. An update at a recent Ontari Reginal and Single Tier Treasurers meeting cnfirmed that a number f municipalities have nt made changes fr 2017 and are currently prceeding with a cnsultatin phase at this pint in time. There will be the pprtunity t prpse changes t the prgrams fr 2018 and future years with applicable deadlines after August 1, Changes t the 2018 rebate prgram will affect the applicatins fr the 2018 tax year received by the February 28, 2019 deadline. T implement changes t the prgram the Prvince has utlined specific requirements: The lcal business cmmunity must be engaged and the City must cmmunicate ptential impacts f prpsed changes t the business cmmunity. Details regarding hw the lcal business cmmunity has been engaged must be included in the prpsal t the Prvince. In rder t meet the requirement t engage the lcal business cmmunity, Financial Services staff will wrk with Cmmunicatins and Custmer Experience t develp a public engagement plan in accrdance with the City s Public Engagement Framewrk. This plan will include varius engagement techniques that will ensure a cmprehensive cnsultatin prcess and feedback n prpsed ptins fr changing the vacancy rebate and reductin prgrams. Cuncil endrsement f this reprt will prvide staff with the directin t engage the general public, including the business cmmunity, and t frmalize a recmmendatin fr Cuncil t cnsider in Existing Plicy/By-Law: Municipal Act, 2001, S.O. 2001, c. 25, as amended Ntice Prvisins: There are n ntice prvisins fr this reprt. Accessibility Cnsideratins: Exhibits A and B t this reprt are available in an alternate frmat upn request. 48
8 Reprt t Administrative Plicies Cmmittee Reprt Number: AP Nvember 9, 2017 Page 8 f 8 Financial Cnsideratins: N changes t 2017 r 2018 budgets will result frm this reprt. An amunt f $800,000 has been included in the 2017 Operating Budget fr the Vacancy Rebate Prgram, which will be paid in respect f applicatins received fr vacancies ccurring primarily in Cntacts: Stephen Dickey, Directr f Financial Services, Extensin 2370 Jeff Walker, Manager Taxatin and Revenue, Extensin 2484 Other City f Kingstn Staff Cnsulted: Debbi Miller, Manager, Cmmunicatins and Public Engagement Exhibits Attached: Exhibit A: Exhibit B: Ministry f Finance January 2017 Vacant Unit Rebate and Vacant/Excess Land Subclasses ntice and checklist Ministry f Finance June 2017 Vacancy Rebate and Reductin Prgrams Update 49
9 Page 1 Exhibit A t Reprt Number AP Ministry f Finance VACANT UNIT REBATE AND VACANT/EXCESS LAND SUBCLASSES January 2017 Since 1998, the Vacant Unit Rebate and Vacant/Excess Land Subclasses have prvided tax rebates and reductins t prperty wners wh have vacancies in cmmercial and industrial buildings r land. Vacant Unit Rebates: The Vacant Unit Rebate prvides a tax rebate t prperty wners wh have vacancies in cmmercial and industrial buildings. This applicatin-based prgram is administered by municipalities. The current rebate is 30% f the prperty tax fr vacant cmmercial space and 35% fr vacant industrial space. Vacant and Excess Land Prperty Tax Subclass: Cmmercial and industrial prperties r prtins f these prperties in the Vacant and Excess Land Prperty Tax Subclasses are taxed at a fixed percentage rate belw the tax rate f the brad class. These prperties are discunted at 30% t 35% f the full Cmmercial and/r Industrial rate. Currently, upper- and single-tier municipalities may chse t apply the same percentage f relief (between 30% - 35%) t bth the cmmercial and industrial prperty classes. NEW MUNICIPAL FLEXIBILITY FOR 2017 AND FUTURE YEARS The Prvince has reviewed the Vacant Unit Rebate and the Vacant/Excess Land Subclasses in cnsultatin with municipal and business stakehlders. In respnse t municipal and ther stakehlders requests, the Prvince is nw mving frward with prviding municipalities brad flexibility fr 2017 and future years. This change, annunced in Nvember 2016, is intended t allw municipalities t tailr the vacant rebate and reductin prgrams t reflect cmmunity needs and circumstances, while cnsidering the interests f lcal businesses. In rder t prvide the mst flexibility fr municipalities, changes t the rebate and reductin prgrams will be implemented thrugh regulatin. Upper- and single-tier municipalities that have decided t change the prgrams can ntify the Minister f their intent t utilize this flexibility and prvide details f the prpsed changes alng with a cuncil reslutin. T supprt implementatin f changes t the vacant rebate and reductin prgrams, municipalities shuld review the attached checklist prir t submitting a request fr changes t the Minister. 50
10 City f Kingstn By-Law Number 2017-XX Page 2 f 3 IMPLEMENTATION Municipalities wishing t utilize the flexibility available t them must submit details f prpsed changes t the Minister alng with a cuncil reslutin by ne f the fllwing dates t ensure amendments are included in a regulatin as sn as pssible. March 1, 2017 April 1, 2017 July 1, 2017 Municipalities will be ntified when the regulatin implementing the requested changes has been enacted. Nte that in tw-tiered municipalities, any prgram changes t be implemented will be an upper-tier municipal decisin, cnsistent with the flexibility currently available t upper-tier municipalities, t determine the rebate and reductin percentage between 30% and 35%. The Prvince has an interest in cntinuing t ensure tax cmpetitiveness and cnsistency fr taxpayers and as such, the Minister will cnsider prpsed prgram changes within this cntext. FURTHER INFORMATION Fr general infrmatin abut the vacant rebate and reductin prgrams, please cntact the Ministry f Finance at inf.prpertytax@ntari.ca. 51
11 City f Kingstn By-Law Number 2017-XX Page 3 f 3 Ministry f Finance VACANCY REBATE AND REDUCTION PROGRAM CHANGES CHECKLIST January 2017 BUSINESS COMMUNITY ENGAGEMENT Have yu engaged the lcal business cmmunity? Can yu prvide details n hw and when yu have engaged the lcal business cmmunity? Have yu cnsidered the ptential impacts the prpsed changes may have n lcal businesses? Have yu cmmunicated ptential impacts f prpsed changes t the business cmmunity? Has Cuncil been made aware f the ptential impacts n the business cmmunity? PROGRAM DETAILS Have yu utlined details f prgram changes in yur submissin? Fr municipalities in a tw-tiered system, have yu discussed prpsed changes with lwer-tier municipalities? Have yu cnsidered hw yu will implement r administer any ptential changes t the vacancy prgrams? Have yu cnsidered these changes as part f a multi-year strategy? Has Cuncil passed a reslutin indicating apprval f these changes? FURTHER INFORMATION If yu have any questins abut implementatin f changes t the vacant rebate and reductin prgrams, please cntact the Ministry f Finance at inf.prpertytax@ntari.ca. 52
12 Page 1 Exhibit B t Reprt Number AP Ministry f Finance THE VACANCY REBATE AND REDUCTION PROGRAMS UPDATE June 2017 Prgrams Update As annunced in the 2016 Ontari Ecnmic Outlk and Fiscal Review, municipalities nw have brad flexibility t mdify the vacant rebate and reductin prgrams t meet lcal circumstances, while cnsidering the impact f such changes n the business cmmunity. The Prvince has an interest in cntinuing t ensure tax cmpetitiveness and cnsistency fr taxpayers and as such, has encuraged municipalities t engage with their lcal business cmmunity when cnsidering prgram changes. As the flexibility fr the vacancy rebate and reductin prgrams is new fr 2017, municipalities have requested additinal infrmatin n the prgram changes being cnsidered and the cnsultatins being cnducted in supprt. In respnse, the Ministry has cmpleted a scan f municipal cuncil reslutins related t this flexibility. The Ministry prvided municipalities with a bulletin and checklist in January 2017 (fr cpies, inf.prpertytax@ntari.ca), which fcus largely n municipal engagement with the business cmmunity, t assist municipalities cnsidering changes t the prgrams. In supprt f the implementatin prcess, the Ministry als crdinated tw jint Municipal and Business Reference Grup meetings t facilitate discussins between members f the business cmmunity and municipalities n the annunced flexibility fr the prgrams. Examples f Cnsultatins and Prgram Changes Cnsultatins In additin t pen cuncil meetings and debates, municipalities have engaged businesses and the public using a variety f appraches, including public meetings/pen huses, mail/ slicitatin and nline surveys. The fllwing prvides specific municipal examples. Public Meetings/Open Huses Parry Sund: The Twn held tw pen huses fr the business cmmunity and the general public. The Twn als shared the details f their prpsed changes t the Dwntwn Business Assciatin and Chamber f Cmmerce. Peel Regin: The Regin held meetings with business wners in Caledn, Bramptn and Mississauga and psted a questinnaire n the website t slicit feedback. Trnt: The City held meetings with representatives frm large cmmercial and industrial prperty wners, alng with representatives frm the City's Business Imprvement Areas. Public cnsultatin sessins were pen t all interested parties and an n-line survey was available thrugh the City's web site. 53
13 City f Kingstn By-Law Number 2017-XX Page 2 f 4 Mail/ Slicitatin Hamiltn: Hamiltn invited business wners t make written submissins and t appear in persn at the General Issue Cmmittee meeting. The municipality als met with the Business Imprvement Area assciatins, the Chamber f Cmmerce, and circulated an infrmatin reprt t Cmmunity Hubs. The City als engaged thrugh their website, as well as traditinal and scial media. Kawartha Lakes: The municipality held tw public meetings and sent persnalized letters t prperty wners receiving rebates since Details f the meetings were sent t cmmunity grups, advertised in the media, Facebk and website and included in Cuncil agenda. Espanla: The municipality issued a press release t seek feedback n prpsed changes t the vacancy rebate and reductin prgrams. This was in additin t letters mailed t businesses that received the vacancy rebate in 2015, utlining the details f the prpsed changes. Online Survey Ottawa: The municipality used a survey tl and cnducted public meetings t seek feedback frm the retail, industrial cmmunity and/r ffice space prperty wners. Infrmatin was psted n the website and cnsultatins were held with prperty wners and their representatives wh benefited frm the vacant unit rebate. Sault Ste. Marie: The municipality s engagement prcess included an nline survey, stakehlder meetings with the Chamber f Cmmerce and Dwntwn Assciatin, an pen huse and crrespndence. Prgram Changes Municipalities nw have brad flexibility t mdify the vacancy rebate and reductin prgrams t meet lcal circumstances, while cnsidering the impact f such changes n the business cmmunity. The fllwing prvides specific municipal examples f prpsed prgram changes. Adjusting the rebate and/r reductin rates t increase r decrease the value by class t reflect lcal circumstances. Fr example: Frt Frances: Cuncil passed a reslutin t reduce the value f the industrial vacant unit rebate frm 35% t 30% t align with the rebate fr cmmercial prperties. Applying declining rebate r reductin values fr cnsecutive applicatins. Fr example: Peel Regin: The Regin issued a news release that it wuld be cnsulting with business wners n prpsed changes t the vacant unit rebate prgram, which include intrducing eligibility criteria in 2017 t exclude recipients f the rebate in the last three cnsecutive years, as well as specific types f taxable nn-permanent structures and prperty types, labur disruptins and fixturing perids The prgram is prpsed t be eliminated in
14 City f Kingstn By-Law Number 2017-XX Page 3 f 4 Sault Ste. Marie: Cuncil passed a reslutin t amend the vacant unit rebate eligibility t exclude industrial and shpping centre prperties and limit the eligibility perid t three years in a ten-year cycle fr all ther cmmercial prperties. Tailring eligibility requirements t include r exclude specific prperty uses, prperty types, and/r a prperty based n its adherence t lcal prperty standards by-laws. Fr example: Kawartha Lakes: Fr 2017, the municipality prpses t include eligibility criteria t exclude vacancies due t labur disruptin, minimum square ftage and adherence t prperty standards. Cuncil passed a reslutin t eliminate the vacant unit rebate in Ottawa: Fr 2017, the municipality prpses t include eligibility criteria such as minimum square ftage, adherence t prperty standards, excluding vacancies due t labur disruptin, and limiting t ne applicatin per year. Cuncil passed a reslutin t phase-ut the vacant unit rebate prgram ver tw years, with the rebate percentage reduced t 15% in 2017 and eliminated in Phasing-ut r ending the prgrams, where the rebate r reductin is eliminated in the municipality by a specific year r ver a perid f years. Fr example: Belleville: Cuncil passed a reslutin t eliminate the vacant unit rebate prgram effective Charltn and Dack: Cuncil passed a reslutin t eliminate the vacant unit rebate fr the 2017 tax year. Espanla: Cuncil passed a reslutin t reduce the vacant unit rebate percentage fr 2017 t 15% fr the cmmercial and industrial classes and eliminate the rebate fr 2018 and thereafter. Fr the vacant and excess land subclasses, the municipality wuld reduce the discunt t 15% fr the cmmercial and industrial classes fr 2017 and eliminate the prgram in 2018 and thereafter. Lndn: Cuncil passed a reslutin t phase ut the vacant unit rebate prgram and eliminate the subclass tax reductins n vacant/excess cmmercial and industrial land in 2018, r phase-ut ver a tw-year perid beginning in the year Final decisins n timing wuld be determined after cnsultatin with the business cmmunity. Oxfrd Cunty: Thrugh the Cunty s nline twn hall frum, the municipality utlined a prpsal t phase ut the vacant unit rebate prgram ver a three year perid, beginning in Cuncil will give final cnsideratin t a lcally designed vacant rebate plicy based n feedback received frm the business cmmunity Parry Sund: Cuncil passed a reslutin t eliminate the rebate prgram as f January 1, Peterbrugh: Cuncil passed a reslutin t eliminate the vacant unit rebate fr the 2017 tax year. 55
15 City f Kingstn By-Law Number 2017-XX Page 4 f 4 St. Marys: Cuncil passed a reslutin t reduce the vacant unit rebate t 20% in 2018 and t 10% in 2019 fr the cmmercial and industrial classes and eliminate the rebate in 2020 and thereafter. Fr the vacant and excess land subclasses, the municipality wuld reduce the discunt t 20% in 2018 and t 10% in 2019 fr the cmmercial and industrial classes and eliminate the discunt in 2020 and thereafter. Trnt: Cuncil passed a reslutin t reduce the vacant unit rebate percentage fr cmmercial prperties t 15% fr 2017 effective July 1, 2017, and t eliminate the rebate fr cmmercial and industrial prperties effective July 1, Imprtant Nte: The examples abve are nt cmprehensive f the pssible prgram changes r kinds f cnsultatins cnducted nr shuld they be taken as the nly changes r cnsultatin plans municipalities are cnsidering. Where there may be differences between the infrmatin prvided in this update and the lcal municipal surce (i.e. by-law, cuncil reslutin), the municipal surce shuld be taken as authritative. Fr mre infrmatin n specific municipal cnsultatins r prgram changes, please cntact the lcal municipality. Implementatin Municipalities that have decided t mdify the vacant unit rebate and the vacant/excess land subclasses can ntify the Minister f their intent t utilize this flexibility and prvide details f the prpsed changes alng with a cuncil reslutin. Changes t the rebate and reductin prgrams will be implemented thrugh regulatin fr each municipality. Hwever, the Prvince has an interest in cntinuing t ensure tax cmpetitiveness and cnsistency fr taxpayers and as such, the Minister will cnsider prpsed prgram changes within this cntext. Ntificatins t the Minister fr changes applicable t 2017 were being accepted until July 1, Hwever, the Prvince is extending the submissin deadline t August 1, Please nte that changes t the 2017 rebate prgram affect the applicatins fr the 2017 tax year received by the February 28, 2018 deadline. Municipalities planning t make changes t the prgrams fr future years will have the pprtunity t d s after August 1, Municipalities will be ntified when the regulatin implementing the requested changes has been enacted. Please cpy inf.prpertytax@ntari.ca when submitting ntificatins t the Minister. Questins? If yu have questins regarding ptential prgram changes and cnsultatins, please cntact yur lcal municipality. Fr questins related t the implementatin and regulatry prcess, inf.prpertytax@ntari.ca. 56
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