Heritage Tax Rebate Program
Since 2007, the City of Toronto has provided the Heritage Property Tax Rebate Program to eligible heritage properties. In 2015 the program was significantly restructured to focus eligibility on commercial and industrial properties designated under Part IV (individually) or Part V (part of a Heritage Conservation District) of the Ontario Heritage Act, and to calculate rebates to provide matching funds for eligible conservation work.
Offered by Heritage Planner (City of Toronto)
Amount
No fixed amount
Quick eligibility check
Who can apply
Your property is eligible to apply for a Heritage Property Tax Rebate if it meets the following requirements:
- The property is classified commercial and industrial for property tax purposes, where 50 per cent of the current value assessment (CVA) is applied to the calculation of commercial or industrial taxes.
- The property is designated under the Ontario Heritage Act
- If designated individually (under Part IV of the Ontario Heritage Act), the property must be subject to a Heritage Easement Agreement, or the property owner must be willing to enter into a Heritage Easement Agreement for the purposes of the Heritage Property Tax Rebate Program;
- If designated within a Heritage Conservation District (under Part V of the Ontario Heritage Act) the property must be identified as contributing to the District and must be subject to a Maintenance and Conservation Agreement, or the property owner must be willing to enter into a Maintenance and Conservation Agreement for the purposes of the Heritage Property Tax Rebate Program;
- The property owner plans to complete, within a single taxation year, eligible work equivalent to a minimum of 20 per cent of annual property taxes paid.
- The property is not subject to any contraventions, work orders, outstanding municipal fines, arrears of taxes, fees or penalties.
- The heritage building has not been substantially or completely disassembled and reconstructed, or relocated from its original property.
- The heritage property includes all facades facing a street or open space.
Additional criteria for properties that are part of a development application
The applicant may be required to submit drawings if a Toronto Heritage Property Tax Rebate Project Proposal is submitted within one year of an application related to development, interior or exterior structural alterations, or any alterations affecting the structure or gross floor area of an eligible heritage property. Drawings must be prepared by a heritage architect and clearly indicate that:
- 50 per cent of the current gross floor area related to or supporting the heritage values and attributes of the property will be retained.
- 50 per cent of the current exterior walls, plus all façades facing a right of way or open space, will be retained as exterior walls.
About the funding
In 2015 the program was significantly restructured to focus eligibility on commercial and industrial properties designated under Part IV (individually) or Part V (part of a Heritage Conservation District) of the Ontario Heritage Act, and to calculate rebates to provide matching funds for eligible conservation work. The provincial government shares the cost of the rebates with the City according to the education portion of the property taxes.
Maintenance and conservation work may be eligible if:
- It preserves, repairs, or restores an eligible heritage property.
- It is planned and executed in a manner that is consistent with the Standards and Guidelines for the Conservation of Historic Places in Canada.
Show all funding details
- It is in compliance with any in-force heritage conservation district plan and associated guidelines.
Eligible work may involve the maintenance and conservation of:
- Exterior walls and façades
- Roofs
- Foundations
- Chimneys
- Exterior windows and doors
- Exterior stairs
- Porches
Eligible maintenance and conservation work may also involve:
- The recreation of lost historic features (where sufficient documentary evidence exists to reproduce the original feature, including its materials, form, and profile).
- Engineering and architectural drawings or studies focused on conservation, if they are required to direct conservation work. Studies are only eligible if the related work is undertaken and completed.
Similar programs
| Program | Type | Amount | Status |
|---|---|---|---|
| Capacity Buyback Program | Rebate, In-Kind Support | Free water audit plus a one-time cash rebate of up to 30 cents per litre of water saved per average day ($0.30/L for both water and sewer reduction, or $0.15/L for only one of water or sewer reduction) | Open |
| Eco-Roof Incentive Program | Rebate | Green roofs: $100 per m2 of vegetated area installed, maximum of $100,000 per green roof project, plus a Structural Assessment Grant equal to the cost of the structural assessment or $1,000 (whichever is less) | Open |
| Sewer Surcharge Rebate Program | Rebate | Rebate applied to the sewer portion of the water rate (57 per cent of the water rate) on the percentage of purchased drinking water not returned to the sanitary sewer | Open |
