Property Tax Adjustment Application

You may be eligible for a reduction, cancellation or refund of your property taxes based on certain circumstances or changes related to your property. To be considered, you must submit a Tax Adjustment application to the Norfolk County Property Taxes for review by staff and approval by Council.

Applications for reduction in assessment – Sections 357 and 358

Application form

Download the Application for Reduction in Assessment

• Section 357: February 28th of the year following the year to which the application applies.
• Section 358: December 31st of the current year; applications can be filed for one or both of the two taxation years preceding the current year.

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 the following reasons:

1. Change in event/class during the year.
2. Land has become vacant during the year or during the preceding year.
3. Land has become exempt because it has been acquired by the Crown in right of Ontario or Canada.
4. A building on the land was destroyed or damaged during the year or preceding year.
5. The destruction or damage of a building which did not occur as a result of a voluntary act.
6. A building could not be used for substantially the same purpose after the destruction or damage that it was for before the destruction or damage.
7. A mobile unit on the land was removed from the local municipality during the year or during the preceding year.
8. A person who was overcharged due to a gross or manifest error that is clerical or factual in nature.
9. Repairs or renovations to the land prevented the normal use of the land for a period of at least three months during the year.

Section 358 of the Act provides that applicants may apply for a reduction in taxes levied on land as the result of a gross or manifest error in the preparation of the assessment roll that is clerical or factual in nature, including the transposition of figures, a typographical error or similar errors, but not an error in judgement in assessing the property.

Application Process

The following process is followed for reviewing and processing applications received for the cancellation, refund, and reduction of taxes:

1. An application may only be made 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.
2. An application under this section must be filed with the Treasurer on or before February 28 of the following year in respect of which the application is made. Completed applications should be submitted to [email protected], by mail or in person, see the form.
3. Applications are reviewed for eligibility and then forwarded on to the Municipal Property Assessment Corporation for their recommendation of assessment reduction.
4. The recommended tax write-off is calculated based on the assessment reduction multiplied by the applicable tax rate.
5. As per By-Law 2019-54 Norfolk County Council has delegated the authority to approve Section 357, 358 and 359 applications to the Treasurer/Director, Financial Management and Planning. A meeting date 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.
6. Following the meeting date, applications are finalized and any write-offs are completed. Customers 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 Council’s decision.

IMPORTANT — Applications must be filed with the Treasurer on or before February 28th of the year following the year in respect of which the application is made.