Property Tax Relief Programs

Heritage Property Tax Relief Guidelines

In 2009, the City of Owen Sound introduced a Heritage Property Tax Relief Program to offer tax relief to owners of heritage properties to help maintain and restore these unique and valuable resources. An eligible heritage property must be designated as a property of cultural heritage value or interest under Part IV of the Ontario Heritage Act (an individual property designation) or under Part V of the Act (heritage conservation district), and must pay municipal property taxes. 

The amount of the heritage tax relief shall be 20% of the taxes for municipal and education purposes levied on eligible residential and commercial properties. The program will provide ongoing relief for up to 5 years, as long as the property owner complies with their obligations under the terms and conditions of the program. 

The owners of eligible heritage properties must apply every year, between January 1 and no later than the last day of May after the year for which the owner is seeking relief (i.e. May 31, 2023 for the tax year 2022); payouts will be within 120 days of receiving a completed application. Based on participation adherence through City monitoring, a rebate cheque will automatically be issued on an annual basis for the set duration of the Agreement, providing the eligible refund amount is equal to or greater than $250.

If you require further information regarding this program, please contact the Planning and Heritage Division.

Vacant Properties

On April 19, 2021, City Council passed Resolution No. R-210419-017 directing staff to bring forward a by-law to eliminate the City's vacancy rebate program, beginning with rebate applications for the 2021 tax year, in consideration of staff report CR-21-021 presented to the Corporate Services Committee on March 25, 2021.

In accordance with subsection 364(1.1) of the Municipal Act, no program will be maintained, and no rebates will be made under Section 364 of that Act for 2021 or any subsequent taxation years.

Review By-law No. 2021-054 regarding Opt-out of the Vacant Unit Rebate Program under section 364 of the Municipal Act, 2001 for more information.

Tax Rebate for Low-Income Seniors or Low-Income Persons with Disabilities

Under the County of Grey By-Law 5112-21 a tax rebate is provided to eligible low-income seniors or low-income persons with disabilities.  The relief provided to an eligible person is the lesser of the amount of the year over year tax increase or $500. 

To apply, fill out the application form and return it to the tax office.

Applications must be received by December 31 annually to qualify for the rebate.

Registered Charities and Similar Organizations 

Charities and Non-Profit Organizations are eligible for reduced property taxes.

Requirements:

• Must be a registered charity as defined in s.248(1) of the Income Tax Act (Canada) and have a registration number issued by the Canada Revenue Agency.
• Property must be in one of the commercial or industrial property classes. 

Current legislation requires Council to rebate a minimum of 40% of total property taxes payable by a charity and permits rebates of between 0% and 100% to organizations deemed to be similar to a charity.

Review the Charity Rebate Application or contact the tax office at 519-376-4440 ext. 1249 to determine your eligibility for a charitable rebate.

Applications will be accepted between January 1 and February 28 of the following year.