Property tax relief programs in Canada

• 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.

• Grant for Seniors to Offset a Municipal Tax Increase

  A Québec government grant that partly offsets a municipal tax increase caused by a significant rise in the value of a senior's home. For 2026 the potential grant is capped at $500, and it is claimed on form TP-1029.TM-V with the 2025 Québec return.

• Housing Component of the Solidarity Tax Credit

  The housing component of Québec's refundable solidarity tax credit, for owners and tenants of an eligible dwelling. For July 2026 to June 2027 it is $906 for a couple or $746 for a person living alone or a single-parent family, plus $158 per dependent child, before any income reduction.

• Home owner grant

  The B.C. home owner grant reduces the property taxes owners pay on their principal residence. For 2026 the full grant is available on properties assessed at $2,075,000 or less, with a higher additional grant for seniors, veterans and people with disabilities.

• Low income grant supplement for seniors

  A B.C. supplement for low-income seniors whose home owner grant is reduced or eliminated because their home is assessed above the $2,075,000 grant threshold. Most recipients get a cheque for $845 ($1,045 in a northern or rural area) for 2026.

• Property tax deferment program

  B.C.'s property tax deferment program is a provincial loan that pays an eligible owner's current-year property taxes, secured by a lien on the home. Taxes deferred for 2026 and later carry compound interest at prime plus 2%, 6.45% throughout 2026.

• Seniors Property Tax Deferral Program

  Alberta's Seniors Property Tax Deferral Program lets homeowners aged 65 or older defer all or part of their residential property taxes through a low-interest home equity loan from the province. The rate published on October 28, 2026 is 4.45% simple interest, and there is no income test.

• Homeowners Affordability Tax Credit (HATC)

  A Manitoba credit against the school taxes on a homeowner's principal residence. For 2026 it is the lesser of $1,600 and the gross school taxes on the principal residence. It can be applied as an advance on the municipal property tax statement or claimed on the income tax return.

• Seniors' School Tax Rebate

  An income-tested Manitoba rebate of up to $235 on the school taxes of a principal residence owned by a senior household aged 65 or older. It is claimed on Form MB479 with the personal income tax return.

• Seniors Education Property Tax Deferral Program

  A Saskatchewan Housing Corporation program that gives homeowners aged 65 or older with household income below $70,000 a repayable loan for the education property tax on their principal residence. The loan is secured by a mortgage on title and is paid to the homeowner, who still pays the full tax bill to the municipality.

• Property Tax Rebate for Seniors

  Nova Scotia's Property Tax Rebate for Seniors refunds 50% of the municipal residential property taxes a low-income senior paid for 2025, up to $800. Applicants must receive, or be eligible for, the Guaranteed Income Supplement or the Allowance in 2026.

• Property Tax Allowance

  New Brunswick's Property Tax Allowance reduces property tax on the primary residence of low-income owners, by up to $300 for 2026 depending on household taxable income. Legislation passed in June 2026 sets amounts of up to $400 for 2027.

• Residential Property Tax Credit

  New Brunswick's Residential Property Tax Credit is applied against the provincial portion of property tax on an owner's principal residence, reducing the provincial rate to $0 on the first 0.5 hectares of land around the home. The owner still pays all municipal (local) property tax.

• Property tax deferral program for seniors

  New Brunswick's property tax deferral program for seniors lets an owner aged 65 or older defer annual property tax increases on a principal residence above a base year. Deferred tax and interest form a lien and are payable when the property is sold or transferred.

No verified provincial program. Municipal programs: Newfoundland and Labrador programs.

• Provincial Tax Credit Program

  Prince Edward Island's Provincial Tax Credit reduces the provincial portion of property tax on non-commercial property owned by Island residents. From January 1, 2026 the credit is $0.70 per $100 of taxable assessment, up from $0.50.

• Seniors Property Tax Deferral Program

  Prince Edward Island's Seniors Property Tax Deferral Program lets owners aged 65 or older with annual household income under $42,000 defer property tax on their principal residence. No interest accrues, and the deferred taxes become payable when the owner dies or sells.

• Home Owners Grant (Yukon)

  Yukon's Home Owners Grant reduces property tax on a principal residence by up to 50% of the tax owing, to a maximum of $450. Owners aged 65 or older can receive up to 75%, to a maximum of $500. An application is needed every year.

• Senior Citizens' and Disabled Persons' Property Tax Relief

  The Northwest Territories' Senior Citizens' and Disabled Persons' Property Tax Relief lowers or removes property tax on the home of an owner aged 65 or older or an owner with a qualifying disability. In the General Taxation Area the GNWT provides a 100% rebate; in Yellowknife, Hay River, Fort Smith, Fort Simpson, Inuvik and Norman Wells the municipality runs the program.

• Senior Citizens and People with Disabilities Property Tax Relief (SCPDPTR)

  Nunavut's Senior Citizens and People with Disabilities Property Tax Relief program lets the Minister of Finance exempt the home of an owner aged 65 or older or an owner with a disability from all or part of property tax in the general taxation area outside Iqaluit. An application is needed for each taxation year.