Niagara Falls property tax

Residential/Farm (RT) rates from the City's annual tax rate table. Headline = 'Urban Service Area Total' (the Urban Service Area levy only applies to properties within the Urban Service Area); properties outside it pay the 'General Rates' total shown in areas. Source file '2026-tax-rates_v2.pdf'. Assessments for 2026 remain based on January 1, 2016 values (MPAC).

Rates as published for the residential class. Bills can also include fixed charges, local improvement levies and utility fees that are not based on assessed value.

Niagara Falls's total residential rate of 1.7489% is above the 1.4606% average of the 60 Ontario municipalities we cover. A lower rate does not always mean a lower bill: tax = assessed value × rate, so cities with high home values often have lower rates.

Rates are the residential rates in each city's latest confirmed year. All Ontario municipalities · National rankings

From Niagara Falls's official property tax pages (sources 7). Check your bill for the exact amounts and dates.

These programs are run by the city or the province. Eligibility is decided by the organization that runs each one; follow the links for the official rules.

• Deferral of property taxes — City of Niagara Falls program

  Eligible low-income seniors (65+ receiving GIS) or low-income persons with disabilities (ODSP) may defer $500 per year of current property taxes on their principal residence, for up to 10 years (accumulated maximum $5,000), repayable when the property is sold or transferred; one-time $150.00 administration fee at discharge; must enrol in the Senior Deferral pre-authorized payment plan. Apply August 1 to October 31 each year. Run by City of Niagara Falls.

• Deferral of property taxes — Niagara Region program (seniors or persons with disabilities)

  Low-income seniors (GIS) or persons with disabilities (ODSP) can defer the year-over-year property tax increase that exceeds $200; apply by February 28 of the following year. Cannot be combined with the City program in the same tax year. Run by Niagara Region (applications sent to the City of Niagara Falls).

• Temporary property tax penalty and interest credit program

  One-time credit equal to 50% of eligible penalty and interest charged from January 1, 2026 until the account is paid in full (by December 31, 2027); applied to a future instalment, no refunds; applications August 4, 2026 to February 29, 2028 (Council report CS-2026-32, July 14, 2026). Run by City of Niagara Falls.

• Ontario Energy and Property Tax Credit (OEPTC)

  A tax-free Ontario payment that helps residents with property tax and the sales tax on energy costs. For the 2026 benefit year the maximum is $1,307, or $1,488 for seniors, paid through the Ontario Trillium Benefit.

• Northern Ontario Energy Credit (NOEC)

  A tax-free payment for residents of 10 Northern Ontario districts to help with higher home energy costs. For the 2026 benefit year the maximum is $189 for a single person and $290 for families, paid through the Ontario Trillium Benefit.

• Ontario Senior Homeowners' Property Tax Grant (OSHPTG)

  An annual Ontario grant of up to $500 for low- to moderate-income homeowners aged 64 or older who paid Ontario property tax on their principal residence. It is claimed on Form ON-BEN with the income tax return and paid by the Canada Revenue Agency.

• Urban Service Area levy in force 2026

  City levy charged only on properties within the Urban Service Area: 0.025638% for Residential in 2026.