COVID-19 Non-residential Property Tax Deferral Program

The City is offering a Property Tax Deferral Program for St Catharines non-residential property owners who have been financially affected as a result of the COVID-19 pandemic. The program will defer the property tax deadlines of July 31 and Oct. 30 to Nov. 30, 2020.

Please use this form to request deferral of non-residential property taxes to Nov. 30, 2020.

Instructions

  1. This application must be completed by the owner(s) of the property.

  2. Applications must be completed in full to be considered.

  3. Applications must be received in our office on or before Oct. 30, 2020, to be considered.

Please note: Applicants are encouraged to make any possible payments towards your tax accounts. Where any portion of property taxes remain unpaid after Nov. 30, 2020 (excluding any supplementary or omitted taxes that may have been levied for the year and which are not yet due), any late payment penalty or interest charges incurred will remain due and payable on the account.

Eligibility

The Non-Residential Property Tax Deferral Program is subject to the following criteria:

  • The property owner must have experienced financial hardship directly related to the COVID-19 pandemic.
  • All property taxes have been paid in full up to and including the June 30 Interim Instalment.
  • The property must be a taxable property in the following tax classes; occupied commercial, shopping centre, parking lot or office property.
  • All other property taxes and subclasses do not qualify for the deferral; these include but are not limited to residential, multi residential, new multi residential, farm landfill, managed forest, vacant land, excess land, farmland awaiting development, industrial, large Industrial and all payment in lieu.
  • Applications must be accompanied by documentation to demonstrate financial hardship in one or more of the following categories; excessive business revenue loss or temporary business closure, or another category of financial hardship related directly to the COVID -19 pandemic, as determined at the sole discretion of the Treasurer.
  • Property owners must apply for the relief by Oct. 30, 2020.
  • Property owners who received compensation from Business Interruption Insurance towards the payment of property taxes do not qualify.
  • Property owners with tenants are expected to pass on the deferral.
  • All applications must be made on the City’s form and must include documentation that reasonably and sufficiently establishes eligibility under the relief program.
  • Applications will automatically be denied if false, inaccurate or insufficient information is provided. Eligibility for inclusion in the program will be determined at the time the application is first approved and changes in financial circumstances before Nov. 30, 2020 will not affect eligibility.
  • The Treasurer’s determinations with respect to eligibility shall be final.

Please provide documents with your application that demonstrate extreme financial hardship related to the COVID-19 pandemic. Types of acceptable documentation include:.

  1. Copies of related documents, screenshots, or legible pictures are required to support your application. These could include rent assistance provided to tenants, notices of temporary business closure, or a change to business practices as a result of COVID-19
  2. Documents that establish severely reduced business income for the period beginning March 1, 2020
  3. Any other document, form or evidence that establishes severe demonstrable financial impacts, as determined in the sole discretion of the Treasurer.
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Property Validation

Please provide the following information.

By submitting this application, I acknowledge the City of St. Catharines will take steps it deems are reasonable and necessary to verify that the information I am submitting satisfies program eligibility requirements. I acknowledge that my application will automatically be denied if false, inaccurate or insufficient information is provided. I acknowledge that the City Treasurer’s determinations with respect to eligibility shall be final.