Reduction, cancellation or refund of taxes

Based on certain personal circumstances or issues related to your property, you may be eligible for a reduction, cancellation or refund of your property taxes. To be considered, you must submit a Tax Adjustment application to the City of Mississauga for review and approval.

In accordance with the City’s Fees and Charges By-law, a fee of $30 is applicable per application, per taxation year and must be submitted with each application in order for it to be valid.

Who can apply

If your property meets one or more of the following criteria, you can apply to the City for a reduction, cancellation or refund of your property taxes.

• Repairs or renovations prevented normal use of the property for at least three months during the year
• As a result of a change in use, the property is eligible for a change in classification. For example, from Industrial classification to Commercial classification.
• The property has become exempt from taxation since the last assessment
• There has been a ‘gross or manifest error’ in the assessment of the property that was clerical or factual in nature but not an error in judgement in the assessment of the property
• A building on the property has been destroyed or rendered unusable due to fire
• A building on the property has been destroyed or rendered unusable due to demolition
• A mobile unit on the land was removed
• Applicant is unable to pay taxes due to sickness or extreme poverty (no application fee)

The amount of tax relief is based on any assessment reduction or change determined by the Municipal Property Assessment Corporation (MPAC), the tax rate for the applicable tax year and class, and the number of eligible days.

When to apply

Tax Adjustment applications made under Section 357 of the Municipal Act can be submitted for the current taxation year and must be received by the City on or before the last day of February of the year following the year for which the application is being made. For example, if you are submitting a Section 357 application for the 2022 taxation year, the deadline for submission is the last day of February 2023.

Tax Adjustment applications made under Section 358 of the Municipal Act can be submitted for one or both of the two taxation years preceding the current year. The period being claimed must be for a full year, from January 1st to December 31st, and applications must be received by the City on or before December 31st of the current year. For example, if you are submitting a Section 358 application in 2022 for the 2021 and/or 2020 taxation years, the deadline for submission is December 31, 2022.

What happens next?

The City reviews all submitted applications and determines eligibility for reduction through the following process (excluding application submissions under sickness or extreme poverty):

1. The City sends the application to MPAC to obtain the related assessment information.
2. Once the assessment information is received from MPAC, the City calculates the tax adjustment if applicable.
3. The City will send a Notice of Pending Tax Adjustment with information about the tax adjustment and a deadline to contact the City with any questions about the adjustment amount.
4. The City will mail a Notice of Decision after the call-in deadline to contact the City has passed. This notice will include information on how to appeal the decision to the Assessment Review Board (ARB).
5. Applicants can only appeal City’s decision if they disagree with a tax adjustment granted under Section 357 of the Municipal Act. Appeals can be made to the ARB within 35 days from the date on the Notice of Decision. Decisions with respect to Section 358 of the Municipal Act are final.

Contact

If you need more information about the reduction, cancellation or refund of taxes, call 311 (905-615-4311 outside City limits) or email tax@mississauga.ca.

Inquiries related to applications made due to sickness or extreme poverty should be directed to appealsrep@mississauga.ca.