Vacancy Rebate

For Vacant Space in Commercial and Industrial Buildings

In accordance with Section 364 of the Municipal Act and Ontario Regulation 325/01, the City of North Bay provides for a property tax rebate for vacant space in commercial and industrial buildings.

Eligibility Highlights:

  • The space must be vacant for 90 consecutive days.
  • The vacant space must be rentable, separately defined from other areas of the building and cannot be used for storage. Basement areas will not qualify unless they are rentable.
  • Seasonal businesses and vacant land are not eligible.
  • The property owner or agent is responsible for providing the location and description of the vacant area, including square footage and the effective date of the vacancy.


The Municipal Property Assessment Corporation will determine the current value assessment for the vacant area and the City of North Bay will calculate the rebate.

This rebate is calculated at a rate of 30% of the taxes paid in relation to the vacant space for commercial/industrial properties.

Taxpayers are required to apply for this rebate on an annual basis, on the applicable application form. This application must be made to the City of North Bay no later than February 28 of the year following the taxation year to which the application relates.

Please note: If a sale or transfer should take place on the property prior to the rebate being processed, please be advised that the credit will be applied to the current owner. It is the responsibility of the vendor to advise their solicitor that an application for vacancy rebate is pending.

If you qualify for a Vacancy Property Tax Rebate based on the above, you can apply by downloading the following form or by contacting the City of North Bay Tax Department at 705-474-0400.