Property Tax (Land Leases)

Caselaw.Ninja, Riverview Group Publishing 2021 ©
Date Retrieved:	2024-04-29
CLNP Page ID:	2333
Page Categories:	[Land Leases (RTA)]
Citation:	Property Tax (Land Leases), CLNP 2333, <>, retrieved on 2024-04-29
Editor:	Sharvey
Last Updated:	2024/01/22

Residential Tenancies Act, 2006, S.O. 2006, c. 17

155 (1) If a tenant is obligated to pay a landlord an amount to reimburse the landlord for property taxes paid by the landlord with respect to a mobile home owned by the tenant and the landlord obtains information from the Municipal Property Assessment Corporation with respect to the value of the mobile home for assessment purposes, the landlord shall promptly provide the tenant with a copy of that information. 2006, c. 17, s. 155 (1).

(2) A tenant’s obligation to pay the landlord an amount to reimburse the landlord for property taxes paid by the landlord with respect to a mobile home owned by the tenant is suspended, and the landlord shall not require the tenant to pay that amount, if,

(a) the landlord has failed to comply with subsection (1) with respect to the most recent information obtained by the landlord from the Municipal Property Assessment Corporation; or

(b) the landlord has not, in the previous 12 months, obtained written information from the Municipal Property Assessment Corporation with respect to the value of the mobile home for assessment purposes. 2006, c. 17, s. 155 (2).

(3) Clause (2) (b) does not apply if the landlord has made reasonable efforts in the previous 12 months to obtain written information from the Municipal Property Assessment Corporation with respect to the value of the mobile home for assessment purposes but has been unable to obtain the information. 2006, c. 17, s. 155 (3).

(4) The landlord may require the tenant to pay any amount withheld by the tenant under subsection (2) after,

(a) complying with subsection (1), if clause (2) (a) applied; or

(b) obtaining written information from the Municipal Property Assessment Corporation with respect to the value of the mobile home for assessment purposes and complying with subsection (1), if clause (2) (b) applied. 2006, c. 17, s. 155 (4).