Heritage Grants/Tax Relief Programs
The City has developed a Heritage Incentive Program for properties designated under the Ontario Heritage Act. This program was initially conceived as part of the Planning Initiative of the Strategic Plan and was developed jointly by Planning Division and Financial Services to reflect the many and varied needs of designated property owners in Kingston. The Heritage Incentives Program was conceived not as a single program, but as a system of three programs that are supportive of diverse property owners through a series of interconnected initiatives.
Heritage Property Tax Refund Program
Under the provisions of the Municipal Act, 2001, a 40% tax refund per property (subject to a maximum of $5,000 or the total cost of maintenance and eligible work as well as specific eligibility criteria) has been established for properties which have a heritage easement agreement. This refund would be awarded at a maximum of once every three years to ensure the longevity of the program. The tax relief will be processed as a refund after payment of taxes. Consistent with the deadlines that are applicable to other refund programs under the Municipal Act, 2001, property owners would have until the last day in February of the year following the tax year to apply for the tax refund (for example, the deadline for the 2015 tax year would be February 29, 2015).
Heritage Property Grants Program
An owner of an eligible property may receive a per annum maximum grant that does not exceed 50% of the total cost of an eligible project to a maximum of $2,000 once every two years. Only a limited number of grants will be issued per calendar year. Grants will be awarded on a first-come-first serve basis starting on March 1, 2016.