tax - application for rebate of property taxes

__________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

http://www.mississauga.ca/portal/business/rebateforvacancies

CONFIRMATION OF UNIT/BUILDING STATUS FORM

(All sections of this form to be completed by PROPERTY OWNER / MANAGER WITH SIGNING AUTHORITY)

Property Address: ______________________________________________________________ Roll No.: _________________________________________ Taxation Year: __________________

The City of Mississauga’s Vacancy Rebate Program requires a property owner or property manager with signing authority to submit written confirmation of the status of all unit(s)/building(s) claimed as vacant. If any of the unit(s)/building(s) claimed as vacant during the applicable taxation year became subject to a new lease, the City will require a copy of the new lease and documentation confirming the date the tenant received access to the unit(s)/building(s) (i.e. early move-in to commence alterations/renovations etc.). In addition, please provide the initial key release date in the chart below. Documentation supporting this date (such as initial Key Notice) should accompany this form. For any NEW vacant unit(s)/building(s) being claimed, (unit(s)/building(s) not continued from the previous year’s application), the City will require a copy of the previous lease and lease amendments or extensions. If the lease was terminated by the Landlord prior to the original expiry date and a Termination Notice was not issued, an original Sworn Affidavit will be required. Please use our Affidavit Template which can be found at http://www.mississauga.ca/portal/business/rebateforvacancies under “Related Links”.

PLEASE COMPLETE THE CHART BELOW FOR ALL VACANT UNITS/BUILDINGS CLAIMED ON YOUR APPLICATION FORM

I ______________ have signing authority for the above-noted property (PRINT NAME)

and certify that the information provided on this form is true and correct at the time of signing. Signature: ___________________________________________ Title: ___________________________________________ Date: ___________________________________________

Unit/Suite #, Floor #, Building #, Entire Building

Area (sq. ft.)

New Lease Issued

(Yes / No)

New Lease Commencement

Date

Initial Key Release Date

Tenant Access Date

for Renovations

Documents Attached


CONFIRMATION OF VACATED UNIT/BUILDING FORM

(All sections of this form to be completed by PROPERTY OWNER / MANAGER WITH SIGNING AUTHORITY)

Property Address: _______________________________________________________________________________ Roll No.: _________________________________________ Taxation Year: ____________________

For any NEW vacant unit(s)/building(s) (vacancy period not continued from the previous year’s application) being claimed, the City of Mississauga’s Vacancy Rebate Program requires a property owner or property manager with signing authority to submit written confirmation of the date the previous tenant vacated the unit(s)/building(s) and the date all contents were removed.

Documentation is required to verify the date the tenant vacated the premises and the date all contents were removed (i.e. delayed move out notice, contents removed notice etc.). Documentation to support this date such as Inspection Notice, Move out Notice or other supporting documents should accompany this form.

The City will require a copy of the previous lease and any lease amendments and/or extensions. If the lease was terminated by the Landlord prior to the original expiry date and a Termination Notice was not issued, an original Sworn Affidavit will be required. Please use our Affidavit Template which can be found at http://www.mississauga.ca/portal/business/rebateforvacancies under “Related Links”.

PLEASE COMPLETE THE CHART BELOW FOR ANY “NEW” VACANT UNITS/BUILDINGS CLAIMED ON YOUR APPLICATION FORM

I ______________ have signing authority for the above-noted property and

(PRINT NAME) certify that the information provided on this form is true and correct at the time of signing. Signature: ___________________________________________ Title: ___________________________________________ Date: ___________________________________________

Unit/Suite #, Floor #, Building #, Entire Building

Area (sq. ft.)

Date Most Recent Previous Lease

Expired

Date Tenant Vacated

Date All Contents Removed

Documents Attached


Owner’s Name Authorized Agent’s Name (owner’s written authorization must be provided)

Mailing Address (number & street) Mailing Address (number & street)

City Province Postal Code City Province Postal Code

Email Address (Required field for Contact) Email Address (Required field for Contact)

Phone # Fax # Phone # Fax #

Corporation of the City of MississaugaMississauga Taxes

300 City Centre Drive, 4th floorMississauga, Ontario, L5B 3C1

Tel.: 3-1-1 or 905-615-4311 (outside city limits)FAX: 905-615-3972

Email: [email protected]

Application for Rebate of Property Taxesfor Vacancies in Commercial and Industrial Buildings

Taxation year for which applicationis being made:

nn Interim nn Final nn Omit

Application No.

Municipal Use Only

INSTRUCTIONS - (See reverse for further details. Also see the “Vacancy

Rebate Supporting Documentation Checklist” for further details.)l Only two applications can be submitted per year per property. Interim

applications must be received by July 31st. Final applications must be

received by the last day of February of the year following the taxation

year to which the application relates. Applications related to omitted

assessments must be received within 90 days of the mailing date of

the Property Assessment Change Notice.l Application must be submitted by the owner of the property or

authorized agent.

l Applications may be subject to an on site audit and inspection.l Any person who knowingly makes a false or deceptive statement in

this application is guilty of an offence and, upon conviction, is liable

for a fine.l To be eligible for a rebate, a building or portion of a building must

satisfy the conditions described in the eligibility criteria on reverse.l The application must be complete and all required supporting

information provided. Hand-written signatures are required.

If incomplete, your application cannot be processed. All fields

of the application form must be completed.

PROPERTY INFORMATIONAddress Tax Roll Number

Page _________ of __________

I, the applicant certify that the information contained in all pages of this form and the attachments is true and correct. I have also included

all mandatory and additional supporting documentation where applicable. I understand that additional documentation may be requested by

the City. Failure to provide the information by the requested deadline may result in a zero determination for all or part of my application.

Name of Applicant Signature Date

MPAC USE ONLY

Name of Assessor Signature Date Phone No.

Property Assessor's Comments: Please list any activity on the property for the time period of this application such as apportionments, reconsiderations, appeals, supplementary /omitted

Code assessment(including effective date & amount),

MANDATORY SUPPORTING DOCUMENTATIONIn order to process this application, one copy of each of the following must be provided:l Sketch of the vacant area with dimensions or square feetl Previous tenant’s lease agreementl Full year rent roll. Please indicate if rent rolls exist Yes p No pNote: Additional documentation may be required. Please refer to the vacancyrebate package.

Name of Previous Tenant (if applicable, provide lease)


1. Unit/Suite #, Floor #, Building #, Entire Building

Indicate if New Lease issued: Yes o (enter tenant name, possession date below and provide lease) No o









VacantArea (Sq. Ft.)

Value

(Year) (Value)

TOTAL PHASED-IN

Current Year

RTC/

RTQ

Value

(Year) (Value)

RTC/

RTQ

TOTAL PHASED-IN

Prior Year

Period of Vacancy Claimed

YY / MM / DD

From

To

From

To

From

To

From

To

Vacant Area Information

sq. ft.

sq. ft.

sq. ft.

sq. ft.

Personal information on this form is collected under the authority of the Municipal Act 2001,SO 2001, c. 25 and will be used to process your vacancy rebate application. Questions aboutthe collection of this personal information only should be directed to the Manager, Revenueand Taxation, 300 City Centre Drive, Mississauga, Ontario, L5B 3C1, 905-615-3200 ext. 5256.

21-05-

Form 2272 Fillable (Rev. 2016 01) Page 1 Distribution: WHITE: Office YELLOW: Applicant

MPA

C U

SE

ON

LY

Page ________________ of __________________




Application No.

Municipal Use Only

Personal information on this form is collected under the authority of the Municipal Act 2001, SO 2001, c. 25 and will be used to process your vacancy rebate application. Questions aboutthe collection of this personal information only should be directed to the Manager, Revenueand Taxation, 300 City Centre Drive, Mississauga, Ontario, L5B 3C1, 905-615-3200 ext. 5256.






21-05-

MANDATORY SUPPORTING DOCUMENTATIONIn order to process this application, one copy each of the following must be provided:l Sketch of the vacant area with dimensions or square feetl Previous tenant’s lease agreementl Full year rent roll. Please indicate if rent rolls exist Yes p No pNote: Additional documentation may be required. Please refer to the vacancyrebate package.


Value

(Year) (Value)

TOTAL PHASED-IN

Current Year

RTC/

RTQ

Value

(Year) (Value)

RTC/

RTQ

TOTAL PHASED-IN

Prior Year


YY / MM / DDVacant Area Information

Form 2272 Fillable (Rev. 2016 01) Page 2

MP

AC

US

E O

NLY




From

Tosq. ft.




From

Tosq. ft.




From

Tosq. ft.




From

Tosq. ft.




From

Tosq. ft.




From

Tosq. ft.




From

Tosq. ft.




From

Tosq. ft.




From

Tosq. ft.

Eligibility Criteria

For complete information about eligibility and application requirements, refer to section 364 of the Municipal Act and

Ontario Regulation 325/01, as amended.

Category 1 - Buildings that are entirely vacant

A whole commercial or industrial building will be eligible for a rebate if:

l the entire building was unused for at least 90 consecutive days

Category 2 - Buildings that are partially vacant

A suite or unit within a commercial building will be eligible for a rebate if, for at least 90 consecutive days, it was:

l not used for any purpose; and

l clearly delineated or physically separated from the used portions of the building; and

l either - capable of being leased for immediate occupation, or

- undergoing or in need of repairs or renovations that prevented it from being available for lease for immediate occupation, or

- unfit for occupation

A portion of an industrial building will be eligible for a rebate if, for at least 90 consecutive days, it was:

l not used for any purpose; and

l clearly delineated or physically separated from the used portions of the building.

Exclusions

A building or portion of a building will not be eligible for a rebate if:

l it is used for commercial or industrial activity on a seasonal basis;

l during the period of vacancy it was subject to a lease, the terms of which had commenced; or

l during the period of vacancy it was included in a sub-class for vacant land.

APPLICATION REQUIREMENTS

Completed application forms must contain the following or the application may not be accepted.

1. Taxation year applied for

2. Type of application

3. Address, roll number, owner’s information

4. Owner’s written authorization if application is made by an agent

5. Vacancy details including unit/suite, name of previous tenant and current tenant, square footage and from

and to dates of the vacancy period

6. Applicant name (print) and signature

Mandatory Supporting Documentation:

1. Sketch of the vacant area with square footage or dimensions

2. Fully executed previous tenant’s lease agreement

3. Monthly rent rolls (if rent rolls do not exist, select the “No” box on page 1)

If Applicable:

1. Current tenant’s lease agreement with sections that allow rent free use, early occupancy and fixturing

periods. Tenant possession date must be provided.

2. Detailed letter if space was never tenanted or was previously owner occupied.

3. For commercial space, real estate listing or newspaper/internet advertisement dated within the claimed

vacancy period.

4. If this application is for an omitted assessment, a copy of the Property Assessment Change Notice from

MPAC is required.

REFUNDS

As taxes are a lien on property, adjustments resulting from vacancy rebates are applied to the property tax account at

the time of determination. If you have an outstanding vacancy application and are selling your property, please ensure

your lawyer makes provision for readjustment of taxes subsequent to your closing. Refunds can only be issued to a

previous owner of the property with written direction from the current owner.

Form 2272 Fillable (Rev. 2016 01) Back


tersigni

Line

tersigni

Line

Owner’s Name Authorized Agent’s Name (owner’s written authorization must be provided)

Mailing Address (number & street) Mailing Address (number & street)

City Province Postal Code City Province Postal Code

Email Address (Required field for Contact) Email Address (Required field for Contact)

Phone # Fax # Phone # Fax #








Application No.

Municipal Use Only

INSTRUCTIONS - (See reverse for further details. Also see the “Vacancy

Rebate Supporting Documentation Checklist” for further details.)l Only two applications can be submitted per year per property. Interim

applications must be received by July 31st. Final applications must be

received by the last day of February of the year following the taxation

year to which the application relates. Applications related to omitted

assessments must be received within 90 days of the mailing date of

the Property Assessment Change Notice.l Application must be submitted by the owner of the property or

authorized agent.

l Applications may be subject to an on site audit and inspection.l Any person who knowingly makes a false or deceptive statement in

this application is guilty of an offence and, upon conviction, is liable

for a fine.l To be eligible for a rebate, a building or portion of a building must

satisfy the conditions described in the eligibility criteria on reverse.l The application must be complete and all required supporting

information provided. If incomplete, your application cannot be

processed. All fields of the application form must be completed.


Page _________ of __________

I, the applicant certify that the information contained in all pages of this form and the attachments is true and correct. I have also included

all mandatory and additional supporting documentation where applicable. I understand that additional documentation may be requested by

the City. Failure to provide the information by the requested deadline may result in a zero determination for all or part of my application.

Name of Applicant (print) Signature Date

MPAC USE ONLY

Name of Assessor (print) Signature Date Phone No.

Property Assessor's Comments: Please list any activity on the property for the time period of this application such as apportionments, reconsiderations, appeals, supplementary /omitted

Code assessment(including effective date & amount),

MANDATORY SUPPORTING DOCUMENTATIONIn order to process this application, one copy of each of the following must be provided:l Sketch of the vacant area with dimensions or square feetl Previous tenant’s lease agreementl Full year rent roll. Please indicate if rent rolls exist Yes p No pNote: Additional documentation may be required. Please refer to the vacancyrebate package.




Indicate if New Lease issued: Yes o (print tenant name, possession date below and provide lease) No o










Value

(Year) (Value)

TOTAL PHASED-IN

Current Year

RTC/

RTQ

Value

(Year) (Value)

RTC/

RTQ

TOTAL PHASED-IN

Prior Year


YY / MM / DD

From

To

From

To

From

To

From

To

Vacant Area Information

sq. ft.

sq. ft.

sq. ft.

sq. ft.

Personal information on this form is collected under the authority of the Municipal Act 2001,SO 2001, c. 25 and will be used to process your vacancy rebate application. Questions aboutthe collection of this personal information only should be directed to the Manager, Revenueand Taxation, 300 City Centre Drive, Mississauga, Ontario, L5B 3C1, 905-615-3200 ext. 5256.

21-05-

Form 2272 (Rev. 2015 11) Page 1 Distribution: WHITE: Office YELLOW: Applicant

MPA

C U

SE

ON

LY

SAMPLE

tersigni

Pencil

tersigni

Pencil

tersigni

Text Box

2015

tersigni

Line

tersigni

Line

tersigni

Line

tersigni

Line

tersigni

Line

tersigni

Line

tersigni

Line

tersigni

Typewritten Text

tersigni

Typewritten Text

tersigni

Typewritten Text

tersigni

Typewritten Text

tersigni

Typewritten Text

tersigni

Text Box

300 Anywhere Rd.

tersigni

Text Box

000-000-00000

tersigni

Text Box

Ben Who Ltd.

tersigni

Text Box

22 Castle Ave.

tersigni

Text Box

Mississauga

tersigni

Text Box

ON

tersigni

Text Box

LNL NLN

tersigni

Text Box

[email protected]

tersigni

Text Box

Ben Who

tersigni

Text Box

905-000-0000

tersigni

Text Box

905-000-0001

tersigni

Text Box

Unit 102

tersigni

Text Box

1,053

tersigni

Text Box

2015/01/01

tersigni

Text Box

2015/12/31

tersigni

Text Box

Jack's Cafè

tersigni

Text Box

Unit 107

tersigni

Text Box

1,250

tersigni

Text Box

2015/03/01

tersigni

Text Box

2015/07/14

tersigni

Text Box

Accounting For U

tersigni

Text Box

Quick Tax Possession - 2015/07/15

tersigni

Text Box

Feb. 21, 2016

tersigni

Pencil

tersigni

Pencil

tersigni

Pencil

tersigni

Text Box

1

tersigni

Text Box

1