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SECTION 357 / 358 / 359 APPLICATION

Property tax relief for eligible property changes

Record updated

Funding available
Varies by project
Deadline
Open continuously
Location
Ontario, Canada
Who can apply
Property owners
See full eligibility

Overview

This program allows property tax relief under Sections 357 and 358 of the Municipal Act, 2001. It covers property tax cancellation, reduction, or refund for eligible changes, demolition, damage, vacancy, exemption, repairs, or gross clerical errors.

At a glance

Funding available

Varies by project

Financing goals
  • Ensure financial sustainability
  • Renovate or adapt facilities

Eligible candidates

Location
  • Ontario
Eligible Industries
All industries
Annual revenue
All revenue ranges
Organisation size
All organization sizes
Audience
All groups
Legal structures
Non-profit
Non-profit candidates
Sector of operation
Not Elsewhere Classified
Revenue structures
100% donations / grants
Scope
Municipal

Start applying for this program

Take a practical assessment to gain a clear understanding of how well this program aligns with your specific needs and long-term goals.

Availability timeline

2026
Periods: 1

Eligibility

Who is eligible?

  • Property owners
  • Tenants
  • Occupants
  • Other persons in possession of the land

Eligible geographic areas

  • City of Greater Sudbury, Ontario

Activities funded

  • Property tax reduction, cancellation, or refund for eligible property changes
  • Applications related to demolition, damage, vacancy, exemption, repairs, renovations, or clerical errors

How to apply

  • Step 1: Review eligibility and prepare documents
    • Confirm that the reason for relief is eligible.
    • Gather the supporting documents related to the claim.
    • Complete the application form in full.
  • Step 2: Submit the application
    • Send the completed application to the municipality by mail, fax, email, or in person.
    • Submit by the relevant deadline for the section you are applying under.
  • Step 3: Municipal and MPAC review
    • The municipality reviews the application for completeness and eligibility.
    • If required, the municipality forwards the file to MPAC for review and inspection.
  • Step 4: Decision and notice
    • The municipality issues a decision on the tax adjustment.
    • If applicable, the owner receives a written notice and refund.

Documents Needed

  • Completed application form
  • Detailed explanation of the property change or issue
  • Supporting evidence for the claim
  • Relevant inspection, repair, demolition, or fire records, if applicable
  • Photos or other proof, if applicable

Selection criteria

  • Application submitted by the deadline
  • Application is complete
  • Supporting documents are adequate
  • Claim meets the criteria under the Municipal Act, 2001

Processing and Agreement

  • The municipality reviews the application for completeness, deadline compliance, and eligibility.
  • If needed, the application is forwarded to MPAC for review and property inspection.
  • The municipality makes a decision on any tax adjustment after receiving MPAC’s response.
  • The applicant is notified in writing of the result, with any refund if applicable.

Additional information

  • Applicants may need to provide a detailed explanation of the property change.
  • Supporting evidence may be requested by the municipality.
  • Applicants must continue paying property taxes while the review is underway.
  • False or misleading statements may lead to penalties.

Contacts

Official sources

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Frequently Asked Questions about the SECTION 357 / 358 / 359 APPLICATION Program

What is the SECTION 357 / 358 / 359 APPLICATION?

This program allows property tax relief under Sections 357 and 358 of the Municipal Act, 2001. It covers property tax cancellation, reduction, or refund for eligible changes, demolition, damage, vacancy, exemption, repairs, or gross clerical errors.

What is the deadline to apply?

The program is accepting continuous intake

Who is eligible for the SECTION 357 / 358 / 359 APPLICATION program?

To be eligible for the SECTION 357 / 358 / 359 APPLICATION program, you must: Property owner, tenant, occupant, or person in possession Eligible reason under Sections 357 or 358 Supporting documents required

Who can I contact for more information about the SECTION 357 / 358 / 359 APPLICATION?

You can contact Township of Elizabethtown-Kitley by email at taxdepartment@greatersudbury.ca or by phone at 3-1-1.

Where is the SECTION 357 / 358 / 359 APPLICATION available?

The SECTION 357 / 358 / 359 APPLICATION program is available the province of Ontario.

Is the SECTION 357 / 358 / 359 APPLICATION a grant, loan, or tax credit?

SECTION 357 / 358 / 359 APPLICATION is a Tax Credits

Who are the financial supporters of the SECTION 357 / 358 / 359 APPLICATION?

SECTION 357 / 358 / 359 APPLICATION is funded by Township of Elizabethtown-Kitley