Tax Rebates and Reductions

• Completed application form
• Supporting documents for the reason claimed
• Proof of Guaranteed Income Supplement, where required
• Building permit and renovation contract, where required
• Proof of charity registration and property tax payment, where required

Who is eligible?

• Property owners
• Low-income senior homeowners
• Registered charitable organizations
• Tenants, occupants, or other persons with an interest in the land, for Section 357 or 358 requests

Who is not eligible

• Vacant unit rebate applicants, since the program ended in 2019.

Eligible expenses

• Property tax cancellations, reductions, rebates, and refunds on eligible accounts.
• Tax relief related to qualifying renovations or property damage.
• Tax rebate amounts for eligible low-income seniors and registered charities.

Eligible geographic areas

• Township of Brock, Ontario

• Applications are processed only when all eligibility criteria are met.
• For low-income senior rebates, the property tax account must be paid in full and the applicant must meet age and GIS requirements.
• For charity rebates, the organization must hold a CRA charity number and provide proof of property tax paid on the occupied space.
• For Section 357 and 358 applications, the reason for the request must match a permitted ground under the Municipal Act.

• Step 1: Complete the correct application form
  • Fill out the Municipal Act application, senior rebate form, charity rebate form, or refund request.
  • Clearly identify the reason for the request and certify that the information is accurate.
• Step 2: Attach supporting documents
  • Include all required proof for the specific program or tax adjustment request.
• Step 3: Submit to Township Treasury
  • Send the application by email, online form, mail, or in person, depending on the program.
  • Submit before the applicable deadline.
• Step 4: Await review and decision
  • The Township reviews the application and processes eligible requests.
  • Applicants are notified of the outcome or any council decision where applicable.

• Applications are reviewed by Township Treasury.
• For Section 357/358 requests, the Township shares application details with MPAC for assessment review.
• MPAC may inspect the property and provide revised assessment information.
• The file is then forwarded to Council for a decision, and applicants are notified in writing.
• Section 357 decisions may be appealed to the Assessment Review Board within 35 days; Section 358 decisions cannot be appealed.

• Applications are handled by the Township of Brock Treasury Department.
• Some programs require annual reapplication.
• Property tax refunds are issued to the registered property owner.
• Rent reduction information is provided to landlords and tenants, but the Township does not manage that program.