Open
Source verified July 6, 2026
Small Business Property Tax Subclass
Property tax relief for eligible Toronto businesses
Funding available
Varies by project
Deadline
Open continuously
Opened June 18, 2026
Location
Toronto, Ontario, Canada
Who can apply
Business property owners whose property has been included in the small business property tax subclass
See full eligibility
Overview
The Small Business Property Tax Subclass is a City of Toronto property tax relief program for eligible small business properties. It reduces the municipal tax rate and the provincial education portion for qualifying commercial properties in designated areas and identified strip plaza properties.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- No objectives are currently available
Eligible Funding
- Varies by project
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Toronto
- Ontario
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Operation of eligible small business commercial properties within designated areas in Toronto.
Documents Needed
- Property and ownership information, including assessment roll number, street number, street address, and owner name(s)
- Contact information, including name, business email, and phone number, if an agent is acting on your behalf
- The reason for the dispute and all supporting documentation
- Appeal form
Official resources
Program guide
Application form
Eligibility
Who is eligible?
- Business property owners whose property has been included in the small business property tax subclass
- Property owners who believe they have an eligible property that has not been included in the Small Business subclass
Who is not eligible
- Tenants cannot dispute
Eligible geographic areas
- Downtown and Central Waterfront
- Growth Centres
- Avenues
- Centres
How to apply
- Check the City’s Open Data eligible property list.
- If the property is not on the list and may meet the eligibility requirements, submit a written Request for Reconsideration.
- Send the request by fax to 416-696-3424 or in person to Inquiry & Payment Counters.
- If you disagree with the determination, submit an appeal form to the Appellate Authority within 90 days of the issuance of the determination.
- When faxing the appeal form, also fax it to the Program Administrator at 416-696-3427 and 416-696-3424.
Processing and Agreement
- Property owners may submit a Request for Reconsideration within 90 days of the eligible properties list being made public.
- Once a determination is made through the RfR process, an appeal form may be submitted to the Appellate Authority within 90 days of the issuance of the determination.
- When faxing the appeal form, it must also be faxed to the Program Administrator at 416-696-3427 and 416-696-3424 at the same time.
- The Program Administrator issues a letter of determination for reconsideration requests.
- Appeal hearings of the Appellate Authority are in writing.
Additional information
- Property owners do not need to apply for the small business subclass tax relief.
- Properties that may meet the eligibility requirements and are not included on the eligible property list may submit a written Request for Reconsideration.
- Tenants cannot dispute or file an appeal.
Contacts
Frequently Asked Questions about the Small Business Property Tax Subclass Program
What is the Small Business Property Tax Subclass?
The Small Business Property Tax Subclass is a City of Toronto property tax relief program for eligible small business properties. It reduces the municipal tax rate and the provincial education portion for qualifying commercial properties in designated areas and identified strip plaza properties.
Who is eligible for the Small Business Property Tax Subclass program?
To be eligible for the Small Business Property Tax Subclass program, you must:
Commercial or New Commercial Property Tax Class
Must meet 2026 value assessment thresholds
Must meet designated area or strip plaza conditions
What expenses are eligible under Small Business Property Tax Subclass?
Operation of eligible small business commercial properties within designated areas in Toronto.
Who can I contact for more information about the Small Business Property Tax Subclass?
You can contact City of Toronto by email at smallbusinessclassRfR@toronto.ca or by phone at 311.
Where is the Small Business Property Tax Subclass available?
The Small Business Property Tax Subclass program is available the province of Ontario.
Is the Small Business Property Tax Subclass a grant, loan, or tax credit?
Small Business Property Tax Subclass is a Tax Credits
Who are the financial supporters of the Small Business Property Tax Subclass?
Small Business Property Tax Subclass is funded by City of Toronto