Heritage Property Tax Rebate

If you own a designated heritage property, and would like to apply for the Heritage Property Tax Rebate, please complete and submit the Heritage Property Tax Rebate Application form, together with the supporting documentation.

You can submit new applications by email to heritage@whitby.ca or by mail to:

Heritage Planning

Town of Whitby Planning and Development Department
575 Rossland Rd E
Whitby, ON L1N 2M8

Please contact us at heritage@whitby.ca if you have any questions.

The Town will begin accepting new applications for heritage property tax rebates on August 1st of the year for which you would like the rebate. You must submit your application no later than September 15th of that same year, to allow sufficient time for completion and registration of a Heritage Conservation Easement Agreement.

Staff will review your application to ensure you meet all eligibility requirements before proceeding with the creation of a Heritage Conservation Easement Agreement. 

It costs $160 for new applications for heritage property tax rebate. This covers the cost of registering a Heritage Conservation Easement Agreement.

(Fees may be subject to change.)

**IMPORTANT: Postponement of Interest )

When the Town registers the Heritage Conservation Easement Agreement on title and there is an existing charge/mortgage also registered on title, the lending institution or lender who holds the charge/mortgage must first agree to postpone their interest to the Town’s Heritage Conservation Easement Agreement to give the Town’s agreement priority over the charge/mortgage. The Town requires priority over other registered charges/mortgages to secure the Town’s Heritage Conservation Easement Agreement in the event there is a foreclosure or power of sale issued by the lender. It is the sole responsibility of the applicant to arrange for the necessary postponement(s) with their lender(s) (which may include mortgages that are being processed) at their own cost and to advise the Town when the postponement document(s) has been obtained from the lender(s). 

If you are already enrolled in the program, you must provide an annual renewal form, together with the supporting documentation, to continue to receive the heritage property tax rebate.

Staff will send out the renewal forms in October, and you must return them by December 31 in the same year. You can submit the annual renewal form by email at heritage@whitby.ca, or by mail to:

Heritage Planning

Town of Whitby Planning and Development Department
575 Rossland Rd E
Whitby, ON L1N 2M8

Annual renewals help ensure that your heritage property:

• is being properly maintained
• has adequate insurance

There is currently no cost for annual renewals.

(Fees may be subject to change.)

In order to qualify for a heritage property tax rebate, you must meet the following requirements:

• you are the registered owner(s) of the property,
• the property must be designated under Part IV of the Ontario Heritage Act,
• the property must be designated under Part V of the Ontario Heritage Act as part of the Brooklin Heritage Conservation District and classified as: Good (G), Very Good (VG) or Excellent (E) as stated in the Brooklin Heritage Conservation Study,
• the property must be designated under Part V of the Ontario Heritage Act as part of the Werden's Neighbourhood Plan Heritage Conservation District and classified as: 'Complementary (Exemplary)' or `Historic' as stated in the Werden's Neighbourhood Plan Heritage Conservation District Plan
• you have paid all applicable fees and charges for the heritage tax rebate application to the Town of Whitby,
• you enter into a Heritage Conservation Easement Agreement with the Town.

Please note that the Town will not finalize your application and register your Heritage Conservation Agreement on title without compliance with the following:

1.       The Heritage Conservation Easement Agreement is signed by all registered owners;

2.       You provide confirmation from the Owner (or its law firm or lender) that consent from the lender has been granted and they agree to postpone their charge/mortgage to the Town’s Heritage Conservation Easement Agreement;

3.       You notify the Town’s Legal Department that the postponement of interest docket has been signed and electronically messaged to the Town’s Legal Department;

4.       You provide authorization and direction, in writing, to the Town’s Legal Department:

a.       to import the fully executed Heritage Conservation Easement Agreement into the e-reg docket before registration;

b.       to electronically register the signed postponement document(s) on your behalf; and

c.       to direct the Town Solicitor, or their designate, to electronically register the Notice of Heritage Conservation Easement Agreement on title to the property in priority of any other registered charge/mortgage.

Please view our webpage for more information regarding Heritage Conservation Districts in Whitby.

The amount of the annual property tax rebate is 40% of the taxes associated with the eligible portion of the property (historical portion) for both the Town and Education portions of your property tax bill. Currently the Region of Durham is not participating in this program.

The Municipal Property Assessment Corporation (MPAC) will determine the portion of your property assessment that relates to the heritage structure(s) and land associated with these. This assessment breakdown will be used to calculate your rebate amount.

You will receive a letter advising you of the amount of rebate in the late summer or early fall of the year following your application submission / renewal form. This property tax rebate will be applied as a credit to your property tax account. This rebate will be applied against any outstanding balance.

If your account is in good standing (paid in full), you can choose to:

• Leave as a credit for future tax instalments
• Request a refund cheque

For questions regarding the rebate amount and how to receive the rebate, please email the Tax Department at tax@whitby.ca