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.
We explain the official rules; we do not decide who qualifies. Eligibility is determined by Government of the Northwest Territories, Municipal and Community Affairs (General Taxation Area); the six tax-based municipalities run their own programs (Municipal Taxation Area). Check the official program page before you apply.
What the Senior Citizens' and Disabled Persons' Property Tax Relief is
Municipal and Community Affairs (MACA) describes the program as one that "helps seniors and people with disabilities pay less or no property tax." How much relief is available depends on where the property is.
General Taxation Area (GTA). This covers "all land in the Northwest Territories except cities, towns and villages." MACA states: "In the General Taxation Area (GTA), the GNWT provides a 100% rebate to qualified citizens." Section 4 of the *Senior Citizens and Disabled Persons Property Tax Relief Act* lets the Minister responsible for finance exempt eligible property in the GTA "from all or part of the taxes."
Municipal Taxation Area (MTA). In Yellowknife, Hay River, Fort Smith, Fort Simpson, Inuvik and Norman Wells, "Municipalities are in charge of the program." Under section 2, a municipal council may exempt eligible property by bylaw, and the bylaw "must set out the percentage of the taxes to be exempted, up to a maximum of 50%."
Relief applies to "taxes" as defined in the Act, which "does not include arrears, local improvement charges or interest charges." Eligible property is a single family dwelling unit or mobile unit, with the parcel of land it sits on when the same person owns both.
Amounts
As published by Government of the Northwest Territories, Municipal and Community Affairs (General Taxation Area); the six tax-based municipalities run their own programs (Municipal Taxation Area)
| Item | Amount or rule | Applies to | Source |
|---|---|---|---|
| General Taxation Area | 100% rebate ("the GNWT provides a 100% rebate to qualified citizens") | Current program (MACA page undated; read 2026-10-28) | 1 |
| Municipal Taxation Area (Yellowknife, Hay River, Fort Smith, Fort Simpson, Inuvik, Norman Wells) | Set by each municipality's bylaw. The Act caps a municipal exemption at "a maximum of 50%" of the taxes | Act consolidation (amended to SNWT 2019, c.32; copy captured 2025-11-08) | 1, 3 |
| City of Yellowknife (2026) | A rebate "of up to $2,000 on an annual basis" for eligible seniors and for persons living with a disability who own and reside on the property; "The City does not grant rebates for previous years." | 2026 tax year (City of Yellowknife 2026 property tax guide) | 5 |
| Taxes covered | Property taxes on eligible property, excluding "arrears, local improvement charges or interest charges" | Act consolidation (amended to SNWT 2019, c.32) | 3 |
Official eligibility criteria
- Senior citizen: "someone who is 65 years old on or before December 31 of the application year."1,3
- Disabled person: someone who, on or before December 31 of the application year, receives a pension or allowance "for a total disability or a partial disability of at least 25% under the Workers Compensation Act, for a severe and prolonged disability under the Canada Pension Plan, or for a disability of at least 50% under the War Veterans Allowance Act", or who produces a medical certificate satisfactory to the Minister of Municipal and Community Affairs showing a severe or prolonged disability.1,2,3
- The applicant owns or part-owns the eligible property (a single family dwelling unit or mobile unit) and "ordinarily resides on it."3,2
- Part owners: "You can be the only owner or a part owner of the property being taxed." The GTA form requires that each other part owner is a senior citizen, a disabled person or a dependant of the applicant.1,2,3
- An application must be made every year.1
Quoted or closely paraphrased from the official program rules. Eligibility is determined by Government of the Northwest Territories, Municipal and Community Affairs (General Taxation Area); the six tax-based municipalities run their own programs (Municipal Taxation Area).
How to apply
General Taxation Area: applicants complete the Senior Citizens and Disabled Persons Property Tax Relief Application and Declaration Form. It is available on MACA's website, at MACA offices or from the local community government. The form is a solemn declaration sworn before a commissioner for oaths, notary public or justice of the peace. Disability claims attach a copy of the pension or allowance receipt or the medical certificate. Completed forms go to the MACA regional office (South Slave, Deh Cho, North Slave, Inuvik or Sahtu), whose phone numbers are listed on the form.
Municipal Taxation Area: applicants contact their community government. Yellowknife publishes its own Seniors and Disabled Tax Relief form.
MACA's page gives no application deadline. An application is needed every year.
Eligibility is determined by the GNWT Department of Municipal and Community Affairs in the General Taxation Area and by the municipal government in the Municipal Taxation Area.
Key dates
- Age or disability test dateOn or before December 31 of the application year
- Application frequencyEvery year
Senior Citizens' and Disabled Persons' Property Tax Relief: common questions
How much property tax relief do NWT seniors get?
It depends on location. In the General Taxation Area, which covers all land outside cities, towns and villages, MACA states that 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. The Act caps a municipal bylaw exemption at 50% of the taxes.
Which communities are in the Municipal Taxation Area?
MACA lists six: Yellowknife, Hay River, Fort Smith, Fort Simpson, Inuvik and Norman Wells. Owners there contact their own community government to find out whether and how to apply. All other land in the Northwest Territories is in the General Taxation Area, where MACA handles the application and the GNWT provides the rebate.
Who counts as a disabled person for the program?
Someone who, on or before December 31 of the application year, receives a pension or allowance for a total disability, or a partial disability of at least 25%, under the Workers Compensation Act. Also included: a severe and prolonged disability under the Canada Pension Plan, or a disability of at least 50% under the War Veterans Allowance Act. A medical certificate satisfactory to the Minister of Municipal and Community Affairs also qualifies.
Can a home owned with someone else qualify?
MACA says the applicant can be the only owner or a part owner of the property being taxed. The General Taxation Area form adds that any other part owner must be a senior citizen, a disabled person or a dependant of the applicant. The Act sets the same condition for municipal bylaw exemptions. Under the Act, a dependant includes a spouse or certain relatives living with and supported by the applicant.
Does the relief cover arrears or local improvement charges?
No. The Act defines the taxes covered as taxes levied by a municipal taxing authority or the GNWT on eligible property, but "does not include arrears, local improvement charges or interest charges." Eligible property is a single family dwelling unit or mobile unit, and the land it stands on when the same person owns both.
Related programs
Sources
Checked a second time against these sources on October 28, 2026
- Seniors and Disabled Persons Property Tax Relief, Government of the Northwest Territories, Municipal and Community AffairsApplies to Current program (page undated; read 2026-10-28) · checked October 28, 2026 · copy archived
- Senior Citizens and Disabled Persons Property Tax Relief Application and Declaration Form – General Taxation Areas, Government of the Northwest Territories, Municipal and Community AffairsApplies to Current form (undated; read 2026-10-28) · checked October 28, 2026 · copy archived
- Senior Citizens and Disabled Persons Property Tax Relief Act, RSNWT 1988, c.50 (Supp.) (consolidation), Government of the Northwest Territories, Department of JusticeApplies to Consolidation including SNWT 2019, c.32 (read from Wayback copy captured 2025-11-08; live URL now redirects to gnwt.ca) · checked October 28, 2026 · copy archived
- Senior and Disabled Tax Relief, City of YellowknifeApplies to Current program (page undated; read 2026-10-28) · checked October 28, 2026 · copy archived
- 2026 A Guide to Property Taxes, City of YellowknifeApplies to 2026 tax year · checked October 28, 2026 · copy archived
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