The Town of Whitby values its cultural heritage resources. To assist private property owners in the on-going maintenance, conservation and restoration of our history, the Town offers a property tax rebate for eligible heritage properties. This heritage property tax rebate program promotes conservation of our heritage resources for the benefit of the community.
Properties eligible for the Heritage Property Tax Rebate include:
- Individual properties designated under Part IV of the Ontario Heritage Act
- Properties designated as part of a Heritage Conservation District under Part V of the Ontario Heritage Act. Currently the Town has two approved Heritage Conservation Districts, eligible properties in those districts include:
- The Brooklin Heritage Conservation District – properties classified as having excellent, very good or good heritage value;
- The Werden’s Plan Neighbourhood Heritage Conservation District – properties classified as historic or complementary (exemplary).
Property Tax Rebate Amount
The amount of the annual property tax rebate is 40 percent on the eligible portion of the property (historical portion) for the Town portion of the property taxes. The province shares in the cost of the program by funding the education portion of the property tax rebate. The Region of Durham is not currently participating in this program.
The heritage property tax rebate program applies to the heritage portion of properties as determined by the Municipal Property Assessment Corporation (MPAC). As an example, if a property contained a heritage structure and an outbuilding that is not a heritage structure, the MPAC may determine that the rebate only applies to the historic structure and the lands associated with it.
In order to enrol in the Town's Heritage Tax Rebate Program, please complete an Application for Heritage Property Tax Rebate. Planning Staff will review the application to ensure the property meets all the requirements of eligibility. Further, staff will answer questions in regards to the application process before proceeding with the execution of a heritage conservation easement agreement.
Application Fee: $160 (this fee is for the preparation and registration of the heritage conservation easement agreement)
Application Deadline: November 15th of the calendar year in which the rebate is being sought.
Property owners enrolled in the program must provide renewal forms annually. This provides the opportunity for enrolled property owners to demonstrate that they have been ensuring their building(s):
- are being properly maintained
- have adequate insurance on their property
Renewals are mailed out by the Town in November of the calender year and are due by December 31st of the same calender year.
Timing of Tax Rebates
A tax rebate is issued as a credit to the property tax account in the fall of the following year after which the tax rebate has been applied for. If the account is in good standing (paid in full), the property owner has the choice to leave the credit for future installments or request a refund check.