Heritage Tax Rebate Program
No fixed amount
Rebate
Description:
Since 2007, the City of Toronto has provided the Heritage Property Tax Rebate Program to eligible heritage properties. In 2015 the program was significantly restructured to focus eligibility on commercial and industrial properties designated under Part IV (individually) or Part V (part of a Heritage Conservation District) of the Ontario Heritage Act, and to calculate rebates to provide matching funds for eligible conservation work. The provincial government shares the cost of the rebates with the City according to the education portion of the property taxes.
Comments on Funding:
August 31, 2025
Eligibility:
Applicants must be Developer or property owner of properties that meet the following requirements:
1. The property is classified commercial and industrial for property tax purposes, where 50 per cent of the current value assessment (CVA) is applied to the calculation of commercial or industrial taxes.
2. The property is designated under the Ontario Heritage Act
a. If designated individually (under Part IV of the Ontario Heritage Act), the property must be subject to a Heritage Easement Agreement, or the property owner must be willing to enter into a Heritage Easement Agreement for the purposes of the Heritage Property Tax Rebate Program;
b. If designated within a Heritage Conservation District (under Part V of the Ontario Heritage Act) the property must be identified as contributing to the District and must be subject to a Maintenance and Conservation Agreement, or the property owner must be willing to enter into a Maintenance and Conservation Agreement for the purposes of the Heritage Property Tax Rebate Program;
3. The property owner plans to complete, within a single taxation year, eligible work equivalent to a minimum of 20 per cent of annual property taxes paid.
4. The property is not subject to any contraventions, work orders, outstanding municipal fines, arrears of taxes, fees or penalties.
5. The heritage building has not been substantially or completely disassembled and reconstructed, or relocated from its original property.
6. The heritage property includes all facades facing a street or open space.
Application Steps:
Applicants must:
1. Submits a Toronto Heritage Property Tax Rebate Project Proposal to Heritage Planning. Project Proposals may include work to be completed over multiple years and may be submitted at any time prior to the due date
2. If a Project Proposal is successful, Heritage Planning will issue a Statement of Authorized Eligible Expenses within 30 days of receipt of a successful Project Proposal confirming the proposed work that is eligible for a Toronto Heritage Property Tax Rebate.
3. To be eligible for a rebate in any single taxation year, work must be completed in the same taxation year and must have a total value of at least 20 per cent of taxes paid.
4. Submit a Toronto Heritage Property Tax Rebate Application to Heritage Planning, documenting completed work and expenses.
5. Following receipt of a complete Rebate Application, Heritage Planning will review the application and conduct an on-site inspection of work.
Documentation Needed:
Applicants must submit a project proposal
Other Things to Note:
About the author
Maurice