Municipal Tax Law Update - February 2020

Deadlines

The Assessment Appeal Deadline Date for non-Residential properties for the 2020 taxation year is March 31, 2020. An appeal is not required if appeals are still pending for the 2017 – 2019 tax years (or if you first filed an appeal for the 2019 tax year and that appeal is still pending).

Please note that MIXED-USE properties with a Residential component and Residential properties may have a DIFFERENT deadline date for filing the prerequisite Request for Reconsideration (RFR). CHECK THE RFR DATE ON YOUR NOTICE OF ASSESSMENT!

If you do not have a copy of your Notice of Assessment, you can telephone MPAC at 1-866-296-6722 to request one.

The Deadline Date for filing municipal applications for a cancellation, reduction or refund of taxes (i.e. fire, demolition, change in tax class, property becoming exempt, error in the calculation of taxes, or change in use) for the 2019 taxation year is March 2, 2020 (the deadline is the last day of February, however February 29, 2020 falls on a Saturday).

DID YOU KNOW: Most municipalities have phased out the vacancy rebate program. For any municipality that maintained a vacancy rebate program in 2019, the deadline date to apply for the rebate is February 28, 2020 (not the last day of February). If you receive a Property Assessment Change Notice for the 2018 and/or 2019 taxation years in respect of vacant commercial/industrial property, the Deadline Date to submit your Vacant Unit Rebate Application(s) for a vacancy period occurring between January 1, 2018 and the date the vacancy rebate program was concluded is 90 days after the date of issuance on your Property Assessment Change Notice.

Should you have any questions about any of the matters discussed in this email, please contact me, Melissa Muskat, at either mmuskat@mindengross.com or at 416.369.4313.