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Reduction in Assessment

NORFOLK COUNTY

APPLICATION FOR REDUCTION IN ASSESSMENT

Under Section 357 of the Municipal Act Bill 111 2001, as amended, property owners may apply for reduction in assessment for the following reasons:

  1. as a result of a change event as defined in clause (a) of the definition of “change event” in subsection 34 (2.2) of the Assessment Act, during the taxation year, the property or portion of the property is eligible to be reclassified in a different class of real property, as defined in regulations made under that Act, and that class has a lower tax ratio for the taxation year than the class the property or portion of the property is in before the change event, and no supplementary assessment is made in respect of the change event under section 34 (2) of the Assessment Act;
  2. the land has become vacant land during the year or during the preceding year after the return of the assessment roll;
  3. the land is exempt from taxation because it has been acquired by the Crown in right of Ontario or Canada or an agent of either Crown or by a municipality;
  4. a building on the land was destroyed or damaged during the year or during the preceding year after the return of the assessment roll for the preceding year and,
    1. the destruction or damage did not occur as a result of a voluntary act of the owner or other person entitled to destroy or damage the building, and
    2. the building could not be used for substantially the same purpose after the destruction or damage that it was used for before the destruction or damage;
  5. a mobile unit on the land was removed from the local municipality during the year or during the preceding year after the return of the assessment roll for the preceding year;
  6. if a person was overcharged due to a gross or manifest error that is clerical or factual in nature, including the transposition of figures, a typographical error or similar error but not an error in judgment in assessing the property; or
  7. 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 may only be made by the owner of land or by another person who,

  1. has an interest in the land as shown on the record of the appropriate land registry office and the sheriff’s office;
  2. is a tenant, occupant or other person in possession of the land; or
  3. is the spouse or same-sex partner of the owner or other person described in item (i) or (ii).

Applications must be filed with the Treasurer, in triplicate copies, on or before February 28th of the year following the year in respect of which the application is. For a copy of the form please click here.