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By-law No. 2009-148
"A By-law to Establish a Heritage Property Tax Relief
Program to Provide Tax Refunds in Respect of Eligible
Heritage Property Under the Municipal Act, 2001, S.O.
2001, Chapter 25, Section 365.2, as Amended"
Originally Passed and Enacted September 14, 2009
Amended By By-law:
Passed On:
2016-148
October 17, 2016
Consolidated Version
Revised and Verified October 18, 2016
Consolidated for Convenience Only
This is a consolidation copy of a City of Owen Sound By-law for convenience and
information. While every effort is made to ensure the accuracies of these by-laws,
they are not official versions or legal documents. The original by-laws should be
consulted for all interpretations and applications on this subject. For more
information or original signed copies of by-laws please contact the City Clerk's
Department.
BY-LAW NO. 2009 - 148
THE CORPORATION OF THE CITY OF OWEN SOUND
A BY-LAW TO ESTABLISH A HERITAGE PROPERTY
TAX RELIEF PROGRAM TO PROVIDE TAX REFUNDS
IN RESPECT OF ELIGIBLE HERITAGE PROPERTY
UNDER THE MUNICIPAL ACT, 2001, S.O. 2001,
CHAPTER 25, SECTION 365.2, AS AMENDED
WHEREAS Section 365.2 of the Municipal Act, 2001, S.O. 2001,
Chapter 25, as amended, authorizes the Council of a municipality to enact a By-
Law to establish a Heritage Property Tax Relief Program to provide tax
reductions or refunds in respect of eligible heritage property, and
WHEREAS the Council of The Corporation of the City of Owen
Sound deems it advisable and in the public interest to provide financial
assistance on the terms set out in this By-law as an incentive to encourage
property owners to conserve and maintain heritage buildings in the City of Owen
Sound.
NOW THEREFORE THE COUNCIL OF THE CORPORATION OF THE
CITY OF OWEN SOUND HEREBY ENACTS AS FOLLOWS:
SECTION 1 - SHORT TITLE
1.1
This By-law may be cited as the City of Owen Sound Heritage
Property Tax Relief Program By-law.
SECTION 2 - DEFINITIONS
2.1
In this By-law, the following definitions shall apply:
2.1.1 "Conservation" or "Conserve" means safeguarding a
heritage property so it retains its cultural heritage value or
interest, integrity or appearance and its physical life is
extended.
Activities
include
identification,
protection,
interpretation, management, use, preservation, stabilization,
repair and maintenance.
2.1.2"Contravention" means an offence under a municipal by-law,
Act or regulation for which enforcement proceedings have
been commenced that relates specifically to the building or
land for which a Heritage Property Tax Refund is sought or
given,
and
includes
non-compliance
with
a
Heritage
Conservation and Maintenance Agreement.
2.1.3 "Council" means the Council of The Corporation of the City
of Owen Sound.
2.1.4 "Eligible Heritage Property" means a property that:
2.1.4.1
is located in the City of Owen Sound.
2.1.4.2
is designated under Part IV of the Ontario Heritage Act
or is part of a heritage conservation district under Part
V of the Ontario Heritage Act.
2.1.4.3
is subject to an easement agreement with the
Municipality under section 37 of the Ontario Heritage
Act; is subject to an easement agreement with the
Ontario Heritage Trust under section 22 of the Ontario
Heritage Act; or is subject to a Heritage Conservation
and Maintenance agreement with the Municipality
respecting the property, and
2.1.4.4
complies with any additional eligibility criteria set out
in this By-law.
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By-law 2009 - 148
2.1.5 "Heritage Property Tax Refund" means the amount of
property tax that may be refunded by the Municipality in
respect of an eligible heritage property.
2.1.6 "HCMA" means a Heritage Conservation and Maintenance
Agreement.
2.1.7 "Maintain" or "Maintenance" means mitigating natural
wear and deterioration without altering the cultural heritage
value or interest, integrity or appearance of a heritage
property. It includes both routine and cyclical activities.
2.1.8 "Municipal" or "Municipality" means The Corporation of
the City of Owen Sound.
2.1.9 "Owner" means the registered owner of the eligible heritage
property and includes a corporation or partnership, and the
heirs,
executors,
administrators
and
other
legal
representatives of a person to whom the context can apply
according to law.
2.1.10"Program" means the Heritage Property Tax Relief Program.
SECTION 3 - AMOUNT OF TAX REFUND
3.1
The amount of Heritage Property Tax Refund provided by the
Municipality is 20% of the taxes for lower-tier municipal and school
purposes levied on the property that is attributable to:
3.1.1 the building or structure or portion of the building or structure that
is the eligible heritage property, and
3.1.2 the land used in connection with the eligible heritage property, as
determined by the Municipality.
3.2
The Municipality may request information from the Municipal
Property Assessment Corporation concerning the portion of a
property's total assessment that is attributable to the
building or structure or portion of the building or structure
that is the eligible heritage property and the land used in
connection with it.
3.3
If the assessment or taxes of a property for a year changes
as a result of proceedings under the Assessment Act or the
Municipal Act, the Heritage Property Tax Refund shall be
determined using the new assessment or taxes and the tax
roll for the year will be amended to reflect the determination.
3.4
The Municipality shall deliver a copy of this By-law to the
Minister of Finance within 30 days of passing. The Province of
Ontario shares in the cost of this program by funding the
education portion of the Heritage Property Tax Refund.
3.5
The Municipality shall notify The Corporation of the County of
Grey of the passing, and provide a copy, of this By-law and
the amount of Heritage Property Tax Refund. The County of
Grey may pass a By-law to authorise a similar tax refund on
the portion of taxes levied for upper-tier purposes. If the
County of Grey passes such a by-law, the tax refund must be
shared by both municipalities and the school boards in the
same portion that they share in the revenue from taxes from
the properties to which the tax refund relates.
3.6
Subject to funding availability, each year Council shall set a
maximum budgeted amount refunded in that year.
3.7
Where funding is insufficient in any year to provide a refund
to every eligible applicant, applications shall be pro-rated. No
priority will be given to applicants who have previously
obtained a refund. Where a property is receiving any other
form of property tax relief, the amount of the relief shall be
calculated on the adjusted taxes, less the other rebates.
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By-law 2009 - 148
3.8
Subject to the conditions set out in this By-law, one Heritage
Property Tax Refund may be paid annually for each eligible
heritage property in any property class. If multiple easement
and/or conservation and maintenance agreements are
registered on one property, multiple refunds will not be
provided.
3.9
The Heritage Property Tax Refund will be paid for an
individual property only if the eligible refund amount is equal
to or greater than $250 in any taxation year. If the eligible
refund amount is less than $250 then no refund will be
payable for that taxation year.
3.10 The refund will be in the form of a cheque to the eligible
heritage property owner. In the event of a land ownership
transfer, the refund amount shall be paid to the program
applicant. A new owner of an eligible heritage property must
apply to the Program to initiate or continue the Heritage
Property Tax Refund for years subsequent to the land
ownership transfer.
3.11 An owner of an eligible heritage property may retain the
benefit of any tax refund obtained under this section, despite
the provisions of any lease or other agreement relating to
the property.
SECTION 4 - ELIGIBILITY CRITERIA
4.1
In order to be eligible to apply to the Program, heritage
properties must meet the following criteria:
4.1.1 property is located in the City of Owen Sound.
4.1.2 property is designated under Part IV of the Ontario Heritage
Act or is part of a heritage conservation district under Part V
of the Ontario Heritage Act; if located in a heritage
conservation district, only those identified in the district plan
as being of 'medium' to 'high' heritage value would be
eligible.
4.2.3 property is subject to an easement agreement with the
Municipality under section 37 of the Ontario Heritage Act;
subject to an easement agreement with the Ontario Heritage
Trust under section 22 of the Ontario Heritage Act; or
subject to a Heritage Conservation and Maintenance
Agreement with the Municipality respecting the property.
4.2.4 the designation referred to in subsection ii) above and the
HCMA referred to in subsection iii) above must be authorised
by By-law by the Municipality by December 31 of the first
taxation year for which a refund is sought.
4.2.5 property is occupied and in good and habitable condition.
4.2.6 property is not the subject of any contraventions, work
orders or outstanding municipal requirements.
4.2.7 there are no outstanding municipal fines, arrears of taxes,
fees or penalties assessed against the property or the owner.
4.2
Should a subject property become ineligible at any time
during Program participation, the owner shall automatically
forfeit any rights to the Heritage Property Tax Refund and
the property will be cancelled from the Program until such
time as the situation is satisfactorily remedied. The remedy
may require a new application with payment of the required
initial fee.
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By-law 2009 - 148
SECTION 5 - HERITAGE CONSERVATION & MAINTENANCE AGREEMENT
5.1
Before making application for a Heritage Property Tax
Refund, the owner must meet the eligibility criteria in Section
4. If the property is not subject to an easement agreement
with the Municipality or the Ontario Heritage Trust, the
owner must enter into a Heritage Conservation and
Maintenance Agreement (HCMA) with the Municipality which
details the Municipal expectations for use of the Heritage
Property Tax Refund.
5.2
The HCMA will be drafted by staff in co-ordination with the
property owner with recommendations for consideration by
the Community Planning & Heritage Advisory Committee and
final approval by Council.
5.3
The HCMA will include a plan for conservation and
maintenance of the eligible heritage property. The plan is
renewable every five (5) years or until the program is
terminated or until non-compliance of the program criteria
occurs, whichever come first.
5.4
The HCMA will cease to have effect when the owner sells the
property.
SECTION 6 - APPLICATION PROCESS
6.1
All Heritage Property Tax Refund Applications must be
completed in full on the prescribed forms and include the
following to be considered for the Program:
6.1.1 proof that a HCMA has been approved by Council for the
subject eligible heritage property.
6.1.2 current photographs of all elevations of the eligible heritage
property.
6.1.3 proof of insurance on the eligible heritage property in an
amount equal to that of the replacement of the building in
the event of fire or other damage.
Amended by By-law No. 2016-148
6.2
The owners of eligible heritage properties must apply every
year, between January 1 and no later than the last day of
May after the year for which the owner is seeking relief;
payouts will be within 120 days of receiving a completed
application.
6.3
An application fee of $100 is required for first-time
applicants.
6.4
Applications will be reviewed by staff with recommendations
for consideration by the Community Planning & Heritage
Advisory Committee and final approval by Council.
6.5
Applications received in the second and subsequent years of
an eligible heritage property's participation in the Program
will include a heritage maintenance report outlining the
previous year's conservation and maintenance activities and
costs.
6.6
Upon application, the owner must consent to the Municipality
conducting an inspection of the interior (if interior elements
are identified in the description of the property's heritage
attributes for designation under Part IV of the Ontario
Heritage Act) and exterior of the eligible heritage property at
any reasonable time, if required, to ensure that the HCMA is
being complied with and to ensure that the eligibility criteria
can be met.
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By-law 2009 - 148
SECTION 7 - LIMITATIONS & RESTRICTIONS
7.1
The Heritage Property Tax Refund set out in this By-law is
subject at all times to the availability of funding for the
Program. Nothing in this By-law requires the Municipality to
provide funding for the Program and the Heritage Property
Tax Refund contemplated by this By-law may be eliminated
by Council through repeal of the By-law at any time with no
notice whatsoever to affected persons.
7.2
The Program is subject to any regulations that the Minister of
Finance may make governing by-laws for a tax reduction or
refund for eligible heritage properties.
7.3
No Heritage Property Tax Refund will be given under this By-
law where the Municipality determines that the HCMA is not
being complied with to the satisfaction of the Municipality.
SECTION 8 - PENALTIES
8.1
If the owner demolishes the eligible heritage property or
breaches the terms of an agreement described in Section
4.1.iii, the Municipality may require the owner to repay part
or all of any Heritage Property Tax Refund(s) provided to the
owner for one or more years under this By-law.
8.2
The Municipality may require the owner to pay interest on
the amount of any repayment required under Section 8.1, at
the lowest prime rate reported to the Bank of Canada
calculated from the date Heritage Property Tax Refunds were
provided.
8.2
Any amount paid under Sections 8.1 or 8.2 to the
Municipality in respect of a property must be shared by the
municipalities and school boards that share in the revenue
from taxes on the property, in the same proportion that they
shared in the cost of the tax refund on the property.
This By-law shall come into full force and effect upon the final
passing thereof.
FINALLY PASSED AND ENACTED this 14th day of September, 2009.
___Signature on file______
Mayor
___Signature on file______
Clerk