Belleville reduces property tax discount for vacant business properties to 15%, not required to have the program in 2020 and beyond

This section applies with respect to the City of Belleville for the 2018 taxation year and subsequent taxation years.

(2) For the purposes of paragraphs 2, 3 and 3.1 of subsection 364 (2) of the Act, the prescribed rebate percentage for property that is classified in one of the commercial classes or industrial classes is,

• (a) for the 2018 taxation year, 30 per cent; and
• (b) for the 2019 taxation year, 15 per cent.

(3) Despite subsection 1 (2), a portion of a building on property that is classified in one of the commercial classes is not prescribed to be an eligible property under section 364 of the Act for a period of time unless, throughout the period of time, the portion of the building was capable of being leased for immediate occupation.

(4) Despite subsections 1 (1), (2) and (3), a building, structure or portion of a building is not prescribed to be an eligible property under section 364 of the Act for a period of time if, during that period of time, any order issued in respect of the building, structure or portion of the building under subsection 15.2 (2) of the Building Code Act, 1992 was outstanding.

(5) For the 2018 taxation year and subsequent taxation years, the City of Belleville is not required to have a program to provide tax rebates to owners of property that is classified in the landfill property class that has vacant portions.

(6) For the 2020 taxation year and subsequent taxation years, the City of Belleville is not required to have a program to provide tax rebates to owners of property that is classified in one of the commercial classes or industrial classes that has vacant portions.

Section 44 of O. Reg. 325/01