The derelict residential subclass allows the City to charge a higher tax rate to owners of properties that are assessed as derelict. 

Starting in 2024, the derelict tax subclass can be applied to residential properties in mature neighbourhoods that show serious signs of neglect, are falling into significant disrepair or are unlivable. 

 On October 2, 2024, Council updated the tax forgiveness policy to include partial refunds for formerly derelict properties.

Derelict property owners who clean up their properties can apply to be refunded their taxes paid at the higher derelict rate for the months of the year after they cleaned up their properties. This ensures taxes paid are equivalent to the general residential tax rate for the months following clean-up.

More information will be shared with derelict owners about this change during the coming year as an addition to their annual tax notice with details on how to apply for tax forgiveness once their properties are cleaned up.