Changes to the Vacancy Tax Rebate Program
The County of Essex and the municipalities of Kingsville, Leamington, Essex, Tecumseh, LaSalle, Lakeshore and
Amherstburg are considering a change to the existing Vacancy Tax Rebate program for commercial and industrial
The Vacancy Tax Rebate program was established in 2001 under section 364 of the Municipal Act. The program
provides tax rebates to owners of vacant property in the commercial and industrial tax classes. The commercial class
receives a 30% rebate, while the industrial class receives a 35% rebate, if the property has remained vacant for a
minimum of 90 consecutive days. Recent changes to the legislation now afford municipalities the opportunity to
review and assess the merits and success of the program.
The Essex County municipalities have developed a work plan to consult with the public and to consider the
elimination of the vacancy rebate program for 2018. The intent of this change is to encourage the use of vacant
properties to help support vibrant and sustainable communities.
Municipalities welcome feedback from the business community in regards to this proposed change. There are three
ways a property owner can share their thoughts:
• Complete the short online survey before September 30, 2017.
• Join us for an open house for more detailed information:
Wednesday, September 27, 2017
4:00 pm to 7:00 pm
Essex County Civic Centre
360 Fairview Avenue West, Essex, ON
• Submit any comments/feedback via email by sending them to firstname.lastname@example.org.
The data and feedback received will be analyzed and shared with the public and local councils for further