Section 357-358 Application

The county may cancel, reduce or refund all or part of your taxes for certain situations if you submit an application to the treasurer in accordance with Section 357/358 of the Municipal Act. You may be eligible for this program if:

• The property, or portion of the property, has been changed and can be reclassified with a lower tax ratio for the taxation year than the class the property was in before
• The land has become vacant or excess land during the year or the preceding year after the return of the assessment roll for the preceding year
• The land has become exempt from taxation during the year or during the preceding year after the return of the assessment roll for the preceding year
• A building on the land was razed or damaged by fire, demolition, or otherwise so as to render it substantially unusable for the purposes for which it was used immediately prior to the damage
• You are unable to pay taxes because of sickness or extreme poverty
• A mobile unit on the land was removed during the year or preceding year after the return on the assessment roll for the preceding year
• You were overcharged due to a gross or manifest clerical or factual error
• Repairs or renovations prevented normal use of the land for a period of at least 3 months during the year.

Application Form