Property Tax Adjustment Applications

You may be eligible for a reduction, cancellation or refund of your property taxes based on certain circumstances or changes related to your property.

To be considered, you must submit a Tax Adjustment application to the Norfolk County Property Taxes for review by staff and approval by Council.

Reasons for cancellation, reduction, or refund

Section 357 of the Municipal Act, 2001 (Act) provides that upon the recommendation of the Treasurer, Council may cancel, reduce or refund taxes levied on land upon application by the property owners for the following reasons:

• Change in event/class during the year.
• The land has become vacant during the year or the preceding year.
• The land has become exempt because the Crown acquired it in Ontario or Canada's right.
• A building on the land was destroyed or damaged during the year or preceding year.
• The destruction or damage of a building did not occur due to a voluntary act.
• A building could not be used for substantially the same purpose after destruction or damage as it was before.
• A mobile unit on the land was removed from the local municipality during the previous year or the previous year.
• A person overcharged due to a gross or manifest error that is clerical or factual.
• Repairs or renovations to the land prevented normal use for at least three months during the year.

Section 358 of the Act provides that applicants may apply for a reduction in taxes levied on land as the result of a gross or manifest error in the preparation of the assessment roll that is clerical or factual, including the transposition of figures, a typographical error or similar errors, but not an error in judgement in assessing the property.

How to apply

The following process is followed for reviewing and processing applications received for the cancellation, refund, and reduction of taxes. 

1. Download the Application for Reduction in Assessment (PDF)
   • Section 357: February 28 of the year following the year the application applies.
   • Section 358: Applications can be filed by December 31 of the current year for one or both of the two taxation years preceding the current year.
2. An application may only be made by the owner of the land or by another person with an interest in the land, a tenant/occupant, or the owner's spouse.
3. An application under this section must be filed with the Treasurer on or before February 28 of the following year with respect to when the application is made. Completed applications should be submitted to propertytaxes@norfolkcounty.ca, by mail or in person. A fee is due upon submission of an application in accordance with Norfolk County's User Fee By-Law.
4. Applications are reviewed for eligibility and then forwarded to the Municipal Property Assessment Corporation for their recommendation of assessment reduction.
5. The recommended tax write-off is calculated based on the assessment reduction multiplied by the applicable tax rate.
6. As per the Delegate Authority to Approve Tax Write-Offs and Increases By-Law, Norfolk County Council has delegated the authority to approve Section 357, 358, and 359 applications to the Treasurer/Director, Financial Management and Planning. A meeting date is scheduled, and applicants are notified 14 days before that date. A meeting is not required, but applicants are provided with the option to meet and discuss their application before that date.
7. Applications are finalized following the meeting date, and any write-offs are completed. Customers are notified within 14 days of the decision.

Applicants have 35 days to appeal to the Assessment Review Board if they disagree with Council’s decision.

Please contact clerks@norfolkcounty.ca if you would like a copy of the appropriate by-laws.