Property tax help for seniors

Every province and territory sets its own programs, so the help available to an older homeowner depends on where the home is. The programs fall into four groups:

- Grants and rebates that lower the tax bill or refund part of it, such as British Columbia's additional home owner grant and Nova Scotia's Property Tax Rebate for Seniors. - Credits and grants claimed through the income tax system, such as Ontario's Senior Homeowners' Property Tax Grant and Manitoba's Seniors' School Tax Rebate. - Deferral programs, where the province pays or postpones the tax and recovers it later, usually when the home is sold. British Columbia, Alberta, Saskatchewan, New Brunswick and Prince Edward Island all run seniors' deferral programs. - Municipal programs, such as Toronto's property tax increase cancellation and deferral programs.

The age rules are not uniform. Most programs start at 65, but Ontario's grant uses "64 years of age or older" and British Columbia's regular deferment program is open to owners "55 or older during the current year". Many programs also have income limits, require the home to be the owner's principal residence, or require a fresh application every year.

The sections below summarise each program's published 2026 rules. Each program's own page on this site has the full criteria, amounts and official application links.

British Columbia. Owners 65 or older can claim a higher "additional grant" if the property is assessed at $2,075,000 or less. For 2026, the Home Owner Grant Act sets it at $845 where taxes are $945 or more (otherwise taxes minus $100), or $1,045 in the northern and rural area where taxes are $1,145 or more. Above the threshold, the grant is reduced by "$5 for every $1 000" of excess value. From January 1, 2027, the seniors' grant is $845 everywhere in B.C. Low-income seniors whose grant is cut because of the threshold may get the low income grant supplement: it requires an adjusted net income or adjusted household net income of $32,000 or less, and the application must be received by December 31 of the tax year. See the home owner grant.

Yukon. Owners 65 or older "can receive up to 75% of the property taxes owing on their residence to a maximum of $500", compared with 50% and $450 for other owners. The 2026 deadline is February 15, 2027. See the Yukon Home Owners Grant.

Nova Scotia. The Property Tax Rebate for Seniors pays 50% of the municipal residential property taxes paid for 2025, up to $800. Applicants must receive, or be eligible to receive, the Guaranteed Income Supplement or the Allowance in 2026. Applications are accepted until December 31, 2026.

Northwest Territories. In the General Taxation Area, "the GNWT provides a 100% rebate to qualified citizens". In Yellowknife, Hay River, Fort Smith, Fort Simpson, Inuvik and Norman Wells, the municipality runs the program. See NWT property tax relief.

Some provinces deliver seniors' property tax help through the personal income tax return rather than the tax bill.

Ontario. The Senior Homeowners' Property Tax Grant pays up to $500 a year. The province lists these conditions as of December 31 of the previous year: Ontario property tax paid, owned and occupied principal residence, age 64 or older, Ontario resident, and income under $50,000 (single) or a combined $60,000 (couples). The grant is reduced by 3.33% of income over $35,000 for single people and over $45,000 for couples. "Only one person per couple can receive this grant." It is claimed on the ON-BEN form, with property tax reported on line 61120. Separately, the Ontario Energy and Property Tax Credit has a higher maximum for seniors in the 2026 benefit year: "$1,488 if you are 65 or older", against $1,307 for ages 18 to 64.

Manitoba. The Seniors' School Tax Rebate is worth up to $235 "for 2023 and subsequent years". It is reduced by 1.0% of net family income over $40,000, and households with family net income of $63,500 or higher receive nothing. The applicant or spouse must be 65 by December 31 and live in the home. Manitoba says "This Rebate is claimed on the personal income tax return."

Québec. The Grant for Seniors to Offset a Municipal Tax Increase offsets part of a tax increase caused by a significant rise in the home's value. On December 31, 2025 the owner must have been 65 or over, a Québec resident, and an owner of the residence for at least 15 consecutive years. Family income for 2025 must have been $64,200 or less. The potential grant appears on the 2026 municipal tax bill, to a "maximum: $500", and is claimed on form TP-1029.TM-V.

A deferral does not cancel tax. It postpones payment, and the deferred amount is usually secured against the home and repaid on sale or transfer, often with interest.

British Columbia. The regular property tax deferment program is open to owners 55 or older during the current year, surviving spouses and persons with disabilities. The Ministry of Finance pays the taxes after the due date and places "a restrictive lien" on the property. Taxes deferred for 2026 and later carry compound interest at prime plus 2%, which was 6.45% in every quarter of 2026.

Alberta. The Seniors Property Tax Deferral Program is a home equity loan for owners 65 or older ("only one spouse/partner needs to be at least 65") with at least 25% equity. "Eligibility is not based on your income." The current rate is 4.45% simple interest, reviewed every six months.

Saskatchewan. The Seniors Education Property Tax Deferral Program gives a repayable loan for the education portion of property tax to owners 65 or older with total household income below $70,000 and 25% equity.

New Brunswick. The seniors' deferral covers only annual increases over a "base year". Interest is 3.949% a year for household income less than $124,178 and 8.949% above it. Applications are due by December 31 of the taxation year.

Prince Edward Island. The Seniors Property Tax Deferral Program is for owners 65 or older with household income under $42,000. Interest "does not accumulate", and the deferred taxes become payable when the owner dies or sells.

Municipalities can run their own relief programs on top of provincial ones. Toronto is one example.

Toronto's Property Tax Increase Cancellation Program requires combined household income that does not exceed $62,000 and a residential assessment below $975,000. Owners must be "over 65 years of age", or 60 to 64 and receiving the Guaranteed Income Supplement, or receiving disability benefits.

Toronto's Property Tax Increase Deferral Program has the same $62,000 income limit and no assessment cap. Its age criteria also include owners "over 50 years of age" who receive a pension or pension annuity under a pension plan under the Income Tax Act (Canada).

For both programs, the owner must have owned and occupied the home as a principal residence for one year or more before October 31, 2026. Prior years' taxes must be paid, and the water account must be paid in full. Toronto's deadline for its 2026 relief programs is November 2, 2026.

In the Northwest Territories, the territorial government says that in the six Municipal Taxation Areas, "Municipalities are in charge of the program".

Many other municipalities set their own rules, amounts and deadlines, and publish them on their own property tax pages. This site's city pages, such as Toronto, cover local rates and billing.

Most seniors' property tax programs are not automatic. Each has its own form, office and deadline, and several must be renewed every year.

Published 2026 deadlines and timing include:

- British Columbia low income grant supplement: the application must be received "by December 31 of the current tax year" on form FIN 65. - Nova Scotia rebate: apply by December 31, 2026; the province says it takes 8 to 10 weeks to get the rebate. - New Brunswick deferral: apply "by December 31 of the taxation year" in which the deferral is to start. - Yukon Home Owners Grant: 2026 applications must be received by February 15, 2027. Yukon says an owner can "Apply for 1 grant each year". - Northwest Territories relief: "You have to apply for this program every year." - Toronto relief programs: November 2, 2026. - Ontario grant: claimed on the ON-BEN form with the income tax return. It is paid "four to eight weeks after you receive your notice of assessment" from the Canada Revenue Agency. - Québec grant: claimed on form TP-1029.TM-V with the Québec income tax return.

Deferral programs usually register a charge on title. Alberta registers "a caveat against your land title certificate", and the loan becomes due when the owner sells, stops being a registered owner, or the home stops being the primary residence. New Brunswick says deferred amounts "form a lien against the property".

Eligibility for each program is decided by the government or municipality that runs it.