Application under Section 357/358
Application under Section 357
A property owner may make application under Section 357 of the Municipal Act for a refund of property taxes for the following reasons:
- Ceased to be liable to be taxed at rate it is taxed
- Became exempt
- Fire/Demolition
- Mobile unit removed
The property tax refund application can be made for a period during the year or for the entire year. This application must be made to the City of Greater Sudbury no later than February 28 of the year following the taxation year to which the application relates.
online Application for Adjustment in Taxes application form. (PDF, 742 KB)
Application under Section 358 – Gross or Manifest Clerical Error
A property owner may make application under Section 358 for one or both of the two years preceding the year in which application is made for an overcharge caused by a gross or manifest error in the preparation of the assessment roll that is clerical or factual in nature but not an error in judgement in assessing the property.
This application must be made to the City of Greater Sudbury between March 1 and December 31 of a year. A separate application is required per year.
online Application for Adjustment in Taxes application form. (PDF, 742 KB)
Application Under Section 357 - Sickness or Extreme Poverty
Council for the City of Greater Sudbury has authorized the Assessment Review Board (ARB), an independent tribunal established by the Province of Ontario to hear and determine sickness and extreme poverty appeals as per By-Law 2020-57. For more information, please visit the following and/or contact the Assessment Review Board at 1-866-448-2248.
https://tribunalsontario.ca/arb/municipal-act-appeals/
Assessment Review Board Tax Relief due to Sickness or Extreme Poverty Information Package https://tribunalsontario.ca/documents/arb/EN_Info-Sheet-Sickness-or-Extreme-Poverty.pdf
This application must be made to the Assessment Review Board no later than February 28 of the year following the taxation year to which the application relates.