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.
We explain the official rules; we do not decide who qualifies. Eligibility is determined by Government of Alberta (Seniors Property Tax Deferral Program; enquiries through the Alberta Supports Contact Centre). Check the official program page before you apply.
What the Seniors Property Tax Deferral Program is
The Seniors Property Tax Deferral Program "allows eligible senior homeowners to voluntarily defer all or part of their residential property taxes, including the education tax portion." It works as a low-interest home equity loan with the Government of Alberta, and the program pays the residential property taxes directly to the municipality on the owner's behalf.
Alberta.ca states: "The current interest rate is 4.45%. It is reviewed, and may be adjusted, every 6 months in April and October." Interest is simple, charged only on the original loan amount, from the date the program pays the taxes until the loan is repaid in full. The province registers a caveat on the land title to secure the loan.
Monthly repayments are not required. The loan can be repaid at any time without penalty, but becomes fully due when the home is sold, the owner is no longer a registered owner, or the home is no longer the primary residence. The full loan also becomes due when the applicant dies, although a qualifying surviving spouse or partner may continue.
Eligibility "is not based on your income."
Amounts
As published by Government of Alberta (Seniors Property Tax Deferral Program; enquiries through the Alberta Supports Contact Centre)
| Item | Amount or rule | Applies to | Source |
|---|---|---|---|
| Interest rate | 4.45% simple interest ("The current interest rate is 4.45%. It is reviewed, and may be adjusted, every 6 months in April and October.") | Current rate as published on 2026-10-28; the loan estimator gives 4.45 as the rate effective April 1, 2026 | 1, 2 |
| Minimum home equity | 25% | Current as published on 2026-10-28 | 1 |
| Income test | None ("Eligibility is not based on your income.") | Current as published on 2026-10-28 | 1 |
| Amount that can be deferred | All or part of residential property taxes, including the education tax portion | Current as published on 2026-10-28 | 1 |
| Deferral period without reapplying | Up to 10 years | Current as published on 2026-10-28 | 1 |
Official eligibility criteria
- Be 65 years of age, or older (only one spouse/partner needs to be at least 65).1
- Be an Alberta resident, having lived in the province for at least 3 months.1
- Own a residential property in Alberta and the home must be your primary residence (the place where you live most of the time).1
- Have a minimum of 25% equity in your home to allow the government to secure the loan and ensure repayment when the loan is due.1
- Only residential properties are eligible; mobile and manufactured homes on residential property owned by the senior, residential portions of farmland and residential portions of commercial property will also be considered.1
- Certificates of lis pendens, reverse mortgages, maintenance enforcement, bankruptcy, foreclosure and consumer proposals registered against the title must be removed before qualifying.1
- Outstanding municipal property taxes from previous years do not prevent an application, as long as there is a minimum of 25% equity in the home.1
Quoted or closely paraphrased from the official program rules. Eligibility is determined by Government of Alberta (Seniors Property Tax Deferral Program; enquiries through the Alberta Supports Contact Centre).
How to apply
Applications go to the Government of Alberta's Seniors Property Tax Deferral Program and are accepted at any time of the year. Applicants review the Information Guide, Loan Application and Agreement, complete and sign the Loan Application and Agreement, and include a copy of the municipal property tax bill for the year.
Applications can be submitted online, faxed to 780-644-1810, or mailed to Seniors Property Tax Deferral Program, PO Box 1200 STN Main, Edmonton, Alberta T5J 2M4.
The province states that applications must be made at least 30 days before the municipal property tax deadline, to avoid penalties and allow time for processing and payment; for taxes due June 30, the application should be received by May 31. Late charges from a missed municipal deadline remain the owner's responsibility. A decision can be reviewed by writing to the Executive Director of Seniors Program Delivery. Questions go to the Alberta Supports Contact Centre at 1-877-644-9992.
Eligibility is determined by the Government of Alberta (Seniors Property Tax Deferral Program).
Key dates
- Application must be received at least 30 days before the municipal property tax deadline (example given: by May 31 when taxes are due June 30)Varies by municipality
- Interest rate reviewedEvery 6 months, in April and October (April 1 and October 1 per the loan estimator)
- Semi-annual loan statements issuedApril and October
Seniors Property Tax Deferral Program: common questions
What interest rate does Alberta charge on deferred property taxes?
Alberta.ca states that the current interest rate is 4.45%, reviewed and possibly adjusted every 6 months in April and October. It is simple interest, charged only on the original loan amount, starting when the program pays the taxes to the municipality and ending when the loan is repaid in full. The province's loan estimator uses 4.45 as the rate effective April 1, 2026.
Is there an income limit?
No. The program page states that "Eligibility is not based on your income." The listed requirements are age (65 or older, with only one spouse or partner needing to meet it), at least 3 months of Alberta residence, ownership of a residential property used as the primary residence, and a minimum of 25% equity in the home.
Does the loan cover school taxes?
Yes. The program allows eligible senior homeowners to defer all or part of their residential property taxes, "including the education tax portion." The program pays the residential property taxes directly to the municipality on the owner's behalf. Owners can defer for up to 10 years without submitting an application each year.
When must the loan be repaid?
Monthly repayments are not required, and the loan can be repaid in whole or in part at any time without penalty. It becomes fully due when the home is sold, the owner is no longer a registered owner, or the home is no longer the primary residence. Payments are applied to interest first, and the caveat is discharged once the loan is repaid.
What happens if the applicant dies?
The full loan and interest become due. However, the province says existing loans and eligibility for future loans may continue for a surviving spouse or partner who is 55 or older, is a registered owner of the primary residence, lived there before their spouse or partner passed away, and continues to live in the home.
Related programs
Sources
Checked a second time against these sources on October 28, 2026
- Seniors Property Tax Deferral Program (Alberta.ca; page shows no last-updated date), Government of AlbertaApplies to Current as published on 2026-10-28 · checked October 28, 2026 · copy archived
- Seniors Property Tax Deferral Program — Loan Estimator, Government of Alberta (Alberta Seniors and Housing)Applies to Interest rate effective April 1, 2026 · checked October 28, 2026 · copy archived
- Property tax (Alberta.ca), Government of AlbertaApplies to Current as published on 2026-10-28 · checked October 28, 2026 · copy archived
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