In Ontario, all real property is subject to municipal property tax. Ontario’s Assessment Act provides exemptions for certain organizations. Eligible organizations are not subject to Ontario property tax on land used and occupied by the organization.
Eligible organizations include childcare centres, house of refuge organizations, care homes, non-profit hospices, and non-profit philanthropic or charitable organizations organized for the relief of the poor if the organization is partially supported by public funds. Please see Section 3 of the Assessment Act for a more comprehensive list of organizations eligible for the exemption.
Property Tax Rebate
Aside from the property tax exemption, registered charities may be eligible for a minimum of 40% rebate on property tax paid. The rebate encompasses property taxes paid directly or indirectly by tenants. Non-profit organizations that are not registered charities may also qualify for a rebate from individual municipalities. Please contact your local municipality for questions about assessments and exemptions.
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