Ontario property tax relief programs

Credits, grants, rebates and deferrals · Official rules and links

3 provincial programs and 147 municipal programs in the 60 Ontario municipalities we cover. Each program decides its own eligibility; follow the official links.

Provincial programs

• 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.

Municipal programs

• Property Tax Increase Cancellation ProgramToronto

  Cancellation of the property tax increase for eligible low-income seniors and low-income persons with disabilities (household income not over $62,000; residential assessment below $975,000). 2026 application deadline November 2, 2026.

• Property Tax Increase Deferral ProgramToronto

  Deferral of the property tax increase for eligible low-income seniors, low-income persons with disabilities and eligible pensioners (household income not over $62,000). 2026 application deadline November 2, 2026.

• Full property tax deferral programOttawa

  Full deferral of property taxes for low-income seniors and low-income persons with disabilities; deferred amounts bear interest at 5% per annum and become due when eligibility ends, the property is sold/transferred or on the applicant's death (unless a qualifying spouse survives). 2026 limits stated: current value assessment not over $498,000 (Residential or Farm class); total gross household income $59,397.64 (2026) or less. Application fee applies.

• Partial property tax deferral programOttawa

  Deferral of the year-over-year tax increase (increase must be greater than $100 and 5% over the previous year) for low-income seniors and low-income persons with disabilities; total relief limited to 75% of current assessed value; 5% per annum interest; same 2026 CVA ($498,000) and income ($59,397.64) limits.

• Farm Grant ProgramOttawa

  Lets eligible non-commercial farm property owners pay the June final property tax instalment in December ('allowing the June final property tax instalment to be paid in December').

• Tax rebate for residents with low income (Low-Income Seniors and Low-Income Persons with Disabilities Tax Rebate Program)Mississauga

  Annual property tax rebate for eligible low-income seniors (65+) and low-income persons with disabilities (for example GIS or ODSP recipients) who have owned and lived in their home for at least one year. By-law 0056-2010 sets the rebate at $400.00 plus annual indexing equal to the Blended Tax Impact from January 1, 2018. The 2026 dollar amount is NOT VERIFIED (not published on the pages checked). Apply every year by December 31; prior years are not accepted. Approved applicants automatically qualify for the stormwater charge subsidy.

• Property tax adjustment (Municipal Act sections 357 and 358)Mississauga

  Reduction, cancellation or refund of taxes in listed cases, such as a change in class, vacant or excess land, a building destroyed or damaged, repairs that prevented normal use for at least three months, sickness or extreme poverty, or assessment roll errors. The fee is $30 per application.

• Property Tax Assistance Program for Eligible Low Income Seniors and Disabled TaxpayersBrampton

  Annual rebate applied to the property tax account for low-income seniors (65+ receiving GIS) and persons receiving ODSP who own and occupy their home (Residential or Farm class, principal residence, owner for at least one year). The rebate for the 2026 tax year is $590.00, indexed annually to Toronto CPI since 2023. Apply each year by December 31 of the taxation year. It replaces the previous City and Region of Peel programs.

• Tax appeals / adjustments (Municipal Act sections 357 and 358)Brampton

  Cancellation, reduction or refund of taxes in listed cases, such as at least three months of repairs or renovation, fire or demolition, exempt status, sickness or extreme poverty, or a gross and manifest error. The fee is $30.00 per application, per year. 2026 s.357 applications are accepted until March 1, 2027.

• Deferral of tax increase (2026 taxation year)Hamilton

  Defers the annual property tax increase, with no interest while you remain eligible, until the property is sold. For owners 65+ (born 1960 or earlier) or receiving ODSP, GIS disability or CPP disability, with combined income of $44,568 or less (line 15000, 2025 Notice of Assessment). Apply by the last business day of February of the following year.

• Full deferral of tax (2026)Hamilton

  Defers the full 2026 taxes, with interest compounded annually (2026 rate = 4.45%), until the property is sold. Same age/disability test and $44,568 income limit. Fee: $200 (plus HST) application fee, then $100 (plus HST) annual renewal. Accumulated deferrals cannot exceed 40% of assessed value. Apply by the last day of September of the current year.

• Seniors (65+) tax rebate (2026 taxation year)Hamilton

  A $241 property tax credit for owners 65+ with combined income of $44,568 or less and a residential assessed value at or below $505,694. An additional $175 Seniors Utility Rebate is available with an active metered water account. Apply by the last business day of February of the following year.

• Low-Income Seniors Property Tax Assistance ProgramMarkham

  For approved low-income seniors (65+, receiving the Guaranteed Income Supplement), the City forgives late payment charges on existing property tax arrears and offers an interest-free repayment plan, with the option to then join the Tax Deferral Program. For 2026 the application deadline was March 30, 2026.

• Seniors & Low-Income (Disabled) Tax Deferral ProgramMarkham

  Lets eligible seniors (65+, receiving GIS) and low-income persons with disabilities (ODSP or GAINS-D) defer the year's property tax increase, in full or in part. Deferred plus outstanding taxes cannot exceed 75% of assessed value. Deferred taxes must be repaid when the property is transferred, unless it is transferred to a spouse. Taxes must be paid in full by September 30, and applications are due September 30 of the current year.

• Heritage Property Tax Reduction ProgramMarkham

  Tax relief for eligible designated heritage properties. Apply with the Heritage Property Application form.

• Elderly Homeowners Tax Assistance ProgramVaughan

  A rebate for residents 65 or older who receive the Guaranteed Income Supplement and/or T4A(OAS) and have owned their home in Vaughan for over one year. Applications for the 2027 tax year are due by Wednesday, March 31, 2027. The 2026 deadline was Tuesday, March 31, 2026. The rebate amount was not shown on the pages checked.

• Property Tax Deferral for Seniors and Disabled PersonsVaughan

  A tax deferral for property owners who are at least 65 or are low-income persons with a disability. You must apply every year by Sept. 30.

• Seniors and disability tax deferralKitchener

  Property tax deferral for owners who receive the Guaranteed Income Supplement, or who have a disability and receive Ontario Disability Support Program support. Apply annually by November 1 of the tax year using the City's tax deferral application.

• Tax cancellation or reduction (Municipal Act, s. 357)Kitchener

  Application to reduce or cancel taxes, e.g. property unusable for three months or more due to repairs or renovations, fire or demolition, exempt status granted after the last assessment, or a 'gross and manifest error' in the assessment. Apply by February 28 of the year after the tax year.

• Tax Deferral Program (Low-Income Seniors or Persons with Disabilities)Windsor

  Defers the year-over-year increase in property taxes on an eligible single-family principal residence; the deferred amount is due when the property is sold or changes owner. Applications for the 2025 tax deferral were due on or before February 28, 2026.

• Tax Relief Program: Extreme Poverty or Sickness (Municipal Act s. 357(1)(d.1))Windsor

  Temporary relief of the previous year's taxes on single-family residential homes for owners who meet income, savings and assessment criteria (maximum 2 years per property). Applications for the 2025 tax year were due on or before February 28, 2026; supporting documents by May 31, 2026.

• Tax adjustment applications (Municipal Act s. 357)Windsor

  Rebate of taxes for a class change, a property razed or damaged by fire or demolition, or one that became exempt. Applications are due on or before the last day of February and relate to the previous year's taxes (2025 adjustments due by February 28, 2026).

• Heritage Property Tax Reduction Program (By-law 164-2015)Windsor

  Tax reductions for eligible heritage properties.

• Tax Repayment ProgramWindsor

  Repayment arrangement available to all property owners (including the Pre-Authorized Payment Plan for Tax Arrears).

• Senior's Property Tax Rebate ProgramOakville

  Rebate of $500 for 2026; application with supporting information due by October 31, 2026.

• Older Adults Property Tax Deferral ProgramOakville

  Full deferral of annual property taxes, interest free, for eligible homeowners 65 and older (combined income under $69,500 per By-law No. 20-16, as amended); $200 one-time administration fee added to the deferral; 2026 applications/renewals due September 30, 2026.

• Low-income seniors and persons with disabilities year-over-year property tax increase deferralOakville

  Deferral of year-over-year property tax increases for low-income seniors and low-income persons with disabilities. Details are on Halton Region's Property Taxes page (NOT VERIFIED: that page could not be fetched).

• Tax relief due to sickness or extreme povertyOakville

  Applications to reduce or cancel property tax for sickness or extreme poverty, filed with the ARB by the end of February of the following year (e.g. 2026 tax year by end of February 2027).

• Seniors Tax Assistance Grant ProgramRichmond Hill

  Tax grant credited to the property tax account for residents 65 or older receiving the federal Guaranteed Income Supplement (one grant per household per year). Deadline September 30 of the application year; applications received by March 31 are applied to the 2026 Final Tax Bill. Grant amount NOT VERIFIED (not stated on the page).

• Property Tax Deferral Program for Low-Income Seniors and Low-Income Disabled PersonsRichmond Hill

  Defers eligible year-over-year tax increases, without interest, until the property is transferred or sold. Application due each year by September 30.

• Low-Income Seniors and Persons with Disabilities Property Tax Reduction ProgramBurlington

  A $575 reduction on property taxes for eligible low-income seniors (GIS recipients) or persons with disabilities (ODSP recipients), governed by By-law 29-2024; apply every year by Dec. 31 of the current tax year.

• Older Adults Property Tax Deferral ProgramBurlington

  Full deferral of annual property taxes, interest free, for eligible homeowners 65 and older (combined income under $69,500 per Halton By-law No. 20-16, as amended); $200 one-time administration fee; renewal by September 30 each year.

• Property Tax Increase Deferral - ResidentialBurlington

  Lets low-income seniors and persons with disabilities defer the year-over-year increase in property taxes; application must be submitted within 45 days of the mailing date of the final property tax bill.

• Heritage Property Tax RebateBurlington

  Rebate for eligible owners of designated heritage properties (amount NOT VERIFIED).

• Low-income seniors and persons with a disability rebate (property tax grant)Oshawa

  A property tax grant for low-income senior homeowners (receiving the Guaranteed Income Supplement, age 65 before December 31) and low-income homeowners with a disability (receiving ODSP). It is applied to the tax account. Applications January 1 to April 30 each year. The grant amount is not stated on the page.

• Tax Relief program (Municipal Act s.357(1)(d.1), sickness or extreme poverty)Oshawa

  Relief of the previous year's property taxes, applied for using a Municipal Act Section 357 application with the sickness or extreme poverty reason selected.

• Municipal Act Section 357 tax applicationOshawa

  Applies to cancel or reduce part of the year's taxes (e.g. renovation preventing normal use). Applications are due by February 28 of the following year.

• Heritage Property Tax reductionOshawa

  A rebate for properties designated under the Ontario Heritage Act or in a Heritage Conservation District.

• Enhanced Property Tax Deferral ProgramGreater Sudbury

  Eligible low-income older adults and homeowners with disabilities may defer part or all of their annual property taxes at a reduced interest rate. The education portion cannot be deferred. Governed by Bylaw 2026-77.

• Older Adult Property Tax Assistance CreditGreater Sudbury

  A special tax credit for eligible older adults who own their own home. The City lists these requirements: you or your spouse must receive the Guaranteed Income Supplement (GIS), be a Greater Sudbury resident, be at least 65 years of age by December 31, and be assessed as the owner of residential property for the entire current year. Paid as a rebate cheque issued in December; apply every year on the City's form. Bylaw 2023-52.

• Tax relief for sickness or extreme poverty (Municipal Act, section 357)Greater Sudbury

  The City has authorized the Assessment Review Board to hear and decide applications for property tax relief due to sickness or extreme poverty. Apply to the ARB no later than February 28 of the year after the taxation year.

• Property Tax Deferral Program (Seniors and Low Income Persons with Disabilities)Barrie

  For owners aged 65 or older and/or receiving Ontario Disability Support Program benefits: property taxes are “frozen” at the base-year amount (the year prior to application); deferrals are interest free and must be repaid in full when the property is sold. A new application is required each year by August 31; taxes must be paid up to date to apply.

• Tax Adjustment: Cancellation, Reduction or Refund (Municipal Act, 2001 s. 357/358)Barrie

  Application to reduce or refund taxes if the property experienced a change during the year.

• Property Tax Rebate for Registered Charities & Similar OrganizationsBarrie

  Rebate of 40% of property taxes paid for eligible registered charities and similar organizations.

• Ontario Senior Homeowners’ Property Tax GrantBarrie

  Referenced by the City: low-to-moderate income seniors may be eligible for up to $500 back on property taxes.

• Property Tax Deferral for Low-Income Seniors and Low-Income Persons with DisabilitiesGuelph

  Eligible low-income seniors and low-income persons with disabilities may defer the total amount of a property tax increase caused by a change in property value of at least $200 for the year. Deferred taxes form a lien on the property and must be paid in full on sale or change of ownership. Apply each year.

• Cancellation, Reduction or Refund of Taxes (Municipal Act ss. 357/358)Guelph

  Application for cancellation, reduction or refund of taxes for conditions such as fire or demolition, gross and manifest error, or inability to pay due to sickness or extreme poverty (no fee for sickness/extreme poverty; otherwise $50 fee). File on or before February 28 of the next tax year.

• Low Income Seniors Tax RebateWhitby

  Annual property tax rebate for owners aged 65+ who qualify for the Guaranteed Income Supplement (GIS) and own and occupy the property as their principal residence; apply by December 31 each year; one rebate per eligible roll number per year. Rebate amount NOT VERIFIED (not stated on the Town page or application form).

• Low Income Homeowner with Disabilities Tax RebateWhitby

  Annual property tax rebate for owners who are current recipients of the Ontario Disability Support Program (ODSP) and own and occupy the property as their principal residence; apply by December 31 each year. Rebate amount NOT VERIFIED.

• Reassessment Tax Deferral (low-income seniors and persons with disabilities)Whitby

  Deferral of reassessment-related tax increases on the owner's residence. Low-income seniors (65 or older receiving the Guaranteed Income Supplement): increases "in excess of five per cent or $100"; the Town states this program is currently closed and will re-open when the next province-wide reassessment takes place. Low-income homeowners with disabilities (current ODSP recipients): the deferral is calculated on the reassessment-related portion of the increase that is over $100. The deferral is a lien on the property, due and payable in full on sale or transfer of ownership.

• Sickness or Extreme Poverty Relief (Municipal Act s. 357)Whitby

  One-time or temporary cancellation, reduction or refund of taxes due to sickness or extreme poverty; applications must be received by the last day of February for the previous year.

• Heritage Property Tax RebateWhitby

  Tax rebate for eligible designated heritage properties that enter a Heritage Conservation Easement Agreement; new applications August 1 to September 15; $160 new application fee; annual renewal by December 31.

• Tax deferral for seniors and disabled personsCambridge

  Deferral of the annual tax increase, open to seniors receiving the Old Age Security benefit and supplement and to people receiving Ontario disability support payments. The owner pays part of the increase; the minimum deferral is $50. Apply each year, once final tax bills are issued; applications are available at the Tax Office, 50 Dickson Street.

• Charitable organization tax rebateCambridge

  Rebate for charitable and similar organizations (such as non-profits) that occupy property, tied to the tax on the space they use. Apply each year. This program is not for homeowners.

• Property Tax Deferral Program for Seniors and Individuals with DisabilitiesSt. Catharines

  Defers the current year's tax increase where taxes rose by at least $200 from the previous year. Open to owners receiving the Guaranteed Income Supplement, or low-income individuals with disabilities receiving Ontario Disability Support Program funding. Prior years' taxes must be paid in full. Repayment is due on transfer or disposition of the property, or if the owner stops being eligible.

• Older Homeowner Property Tax Increase Deferral ProgramSt. Catharines

  Defers year-over-year increases in the City portion of property taxes for eligible homeowners aged 65+ with household income below the Statistics Canada Benchmark Household Income for St. Catharines. Deferred taxes carry 5% annual interest and are a priority lien, payable on sale or transfer or when the owner withdraws. The application fee is $50 (non-refundable).

• Cancellation, reduction and refund of property taxesSt. Catharines

  Residential and commercial/industrial owners can apply to the City for cancellation, reduction or refund of property taxes.

• Deferral of property tax increases for low-income seniors or persons with disabilitiesMilton

  Defers increases in property taxes for low-income seniors or persons with disabilities. Apply on the application form, submitted to Town Hall (150 Mary St.).

• Older Adults Property Tax Deferral ProgramMilton

  For homeowners aged 65+ in Milton: defers annual property taxes and interest fees (per the Town page).

• Tax cancellation, reduction or refund (Municipal Act ss. 357 and 358)Milton

  For properties affected by events such as repairs that made the property unusable for at least three months, fire or demolition, or clerical or factual overcharges. Section 357 applications are due by Feb. 28 of the following year; section 358 applications are accepted March 1 to Dec. 31 for up to two previous years.

• Senior's property tax credit programKingston

  Credit of $100 off property taxes for eligible owners aged 65+ receiving the Guaranteed Income Supplement; apply by the end of April each year; must reapply yearly.

• Tax deferral program (up to $1,000)Kingston

  Defer up to 50% of annual property tax, to a maximum of $1,000 per year, for eligible owners aged 65+ receiving GIS or owners receiving ODSP; interest charged on the deferred portion; apply by the end of April.

• Tax increase deferral programKingston

  Deferral of reassessment-related tax increases for eligible owners aged 65+ receiving GIS or owners receiving ODSP; apply by the end of April. Seniors may be eligible for all three assistance programs but can only use one.

• Heritage property tax refundKingston

  40% tax refund, up to $5,000 or the total cost of approved maintenance work, for designated heritage properties under an easement/heritage agreement; once every three years; apply by the last business day in February of the following year.

• Property tax rebate program for low-income seniors and persons with disabilities / Regional reassessment deferral programAjax

  Eligible low-income homeowners aged 65+ receiving the Guaranteed Income Supplement, or low-income persons with a disability eligible for ODSP, may defer annual reassessment-related tax increases in excess of five per cent or $100 on their personal residence. Contact the Town for the application.

• Property tax deferral (seniors receiving GIS and people receiving ODSP)Waterloo

  Seniors who receive the Guaranteed Income Supplement and people receiving Ontario Disability Support may qualify for a property tax deferral; apply with the City's tax deferral form.

• Tax appeal (cancellation or reduction of taxes, Municipal Act)Waterloo

  Apply to cancel or reduce taxes where a property could not be used for at least three months due to repairs or renovations, after a fire or demolition, on a change to exempt status, or for a serious assessment error; deadline is the end of February of the following year.

• Property Tax and Water Credit Program for Low-Income Seniors and Low-Income Persons with DisabilitiesThunder Bay

  Credits of $400.00 on the tax account and $200.00 on the water account for qualifying applicants; 2026 applications must be received by July 31, 2026.

• Property Tax and Water Credit Program for Low-Income PersonsThunder Bay

  Tax credit of up to $200.00 and water credit of up to $200.00 for owner-occupants of property assessed at $158,000 or less with household income of $49,325 or less (2026); deadline July 31, 2026.

• Tax Adjustment for Property Changes (Municipal Act, 2001)Thunder Bay

  Written requests for tax adjustments for changes such as a building razed by fire or demolished, removal of a mobile home or clerical errors; deadline February 28, 2026 for 2025 taxes, and December 31, 2026 for Section 358 requests for 2024 or 2025 taxes.

• Tax Deferral for Low-Income Seniors and Low-Income Persons with DisabilitiesBrantford

  Defers the increase in property taxes over the previous year's taxes, in the year of a general reassessment, where the increase is greater than $100.00. Deferred taxes are a special lien on the property and must be repaid on any registered change in title. Application must be received by September 30 of the taxation year. Note: the City's Taxes page states that 2021 to 2026 assessments continue to be based on January 1, 2016 values (no general reassessment since then).

• Cancellation, reduction or refund of taxes (Municipal Act sections 357/358)Brantford

  Adjustment of taxes where a property's status changes (e.g. fire damage, demolition, change in use), decided by City Council. Section 357 deadline: February 28 of the year following the taxation year.

• Sickness or extreme poverty cancellation, reduction or refund (Municipal Act s. 357(1)(d.1))Chatham-Kent

  One-time or temporary cancellation, reduction or refund of property taxes for owners unable to pay because of sickness or extreme poverty. Apply to the Treasurer by the last day of February of the year following the tax year.

• Property tax cancellation, reduction and refund (Municipal Act s. 357)Chatham-Kent

  Adjustment of taxes for events such as a change in class, fire/demolition damage, or a building razed or damaged. Deadline: last day of February of the following year.

• Regional reassessment deferral program for low-income seniors and persons with disabilitiesClarington

  Eligible residential homeowners (65+ receiving the Federal Guaranteed Income Supplement, or low-income persons with a disability eligible for ODSP) may be able to defer annual reassessment-related tax increases in excess of five per cent or $100 on their personal residence.

• Cancellation or reduction of taxesClarington

  Applications to cancel or reduce taxes where a property could not be used for at least three months due to repairs/renovations, changed use, became exempt, had a fire or demolition, or has a gross and manifest assessment error. Deadline: last day of February of the year following the year of the application.

• Tax Grant for Low Income Seniors (65+) and Low Income Persons with DisabilitiesPickering

  Annual property tax grant for eligible owner-occupants receiving GIS (65+) or ODSP; the grant for 2026 is $620, credited against the final instalment in late September. Application due by August 19; reapply every year.

• Tax Deferral for Low Income Seniors (65+) and Low Income Persons with DisabilitiesPickering

  Defers the assessment-related tax increase in excess of the first 5% or $100, whichever is greater; deferred amounts are a lien on the property, repayable on sale or change of ownership.

• Deferral of property taxes — City of Niagara Falls programNiagara Falls

  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.

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

  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.

• Temporary property tax penalty and interest credit programNiagara Falls

  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).

• Property Tax Deferral (seniors and low-income disabled persons)Newmarket

  Defers the property tax increase over the previous year for eligible seniors 65+ receiving the Guaranteed Income Supplement and eligible low-income disabled persons (receiving Ontario Works, ODSP or GAINS for the Disabled; income of $23,000 or less for a single person or $40,000 or less for a family of two or more). Cumulative deferred taxes cannot exceed 75% of assessed value; deferred taxes become payable on disposition or transfer (except to a spouse). Apply annually by September 30.

• Seniors' Tax Assistance RebateNewmarket

  Property tax rebate of $381.00 in 2026 for qualified owner-occupants 65 or older who have owned the Newmarket home for at least one year, receive the federal Guaranteed Income Supplement and do not rent any part of the property; one rebate per household per year; proof of eligibility required annually.

• Heritage Property Tax RebateNewmarket

  Tax rebate for designated heritage properties with a heritage easement agreement with the Town; apply each year by the last day of February of the following year. Rebate percentage NOT VERIFIED (not stated on the page).

• Property Tax Assistance ProgramPeterborough

  A $424.00 tax credit on the account for owners who owned and occupied the property from January 1 to December 31 of the previous year and are a low-income senior 65+ receiving GIS/GAINS, a low-income senior aged 55-64 with combined taxable income under $30,000, or a low-income person with a disability receiving ODSP. Applications are due Friday, February 05, 2027.

• Heritage Property Tax Rebate Program (HPTRP)Peterborough

  40% property tax rebate for eligible residential (20% for commercial and multi-residential) properties designated under Part IV of the Ontario Heritage Act with a heritage conservation easement. The City says the program is currently at capacity.

• Application for Tax Appeal (Municipal Act)Peterborough

  Properties demolished, damaged or destroyed by fire, or with a change in use may qualify for a tax reduction; apply by the last day of February to be considered for a reduction of the previous year's taxes.

• Low Income Seniors and Low Income Persons with a Disability Program (Property Tax Assistance Program)Kawartha Lakes

  Rebate for eligible low-income seniors and low-income property owners with disabilities, applied as a credit to future tax instalments (no refunds). 2026 application deadline: Monday, June 30, 2026. Amount: the rebates page says 'up to $300'; the June 2026 tax insert says 'up to $350' (contradiction, see openIssues).

• Application for Reduction (Municipal Act sections 357/358)Kawartha Lakes

  Property tax reduction when a house or other building was demolished or damaged by fire. Deadline: February 28 of the current year for the preceding taxation year.

• Older Adults (65+) or Persons with Disabilities Tax AssistanceCaledon

  A $1,050 property tax rebate for low-income older adults (65+) and low-income persons with disabilities, applied to the property tax account. Apply each year by December 31 (the Town encourages applying by April 30).

• Heritage property tax rebate programCaledon

  40% rebate of the Town and school board portion of taxes for eligible designated heritage properties in the commercial or industrial class (not residential). Apply by the last day of February for the previous taxation year.

• Farm property class tax rate program, Managed Forest and Conservation Land tax incentive programsCaledon

  Reduced tax rate for eligible farmland or managed forest; tax exemption for eligible conservation land.

• Low-Income Seniors and Low-Income Disabled Persons Tax Relief (deferral, By-law 2001-58)Sault Ste. Marie

  Partial deferral of a property tax increase: the owner pays the first $50 of any tax increase and the balance is deferred, with no interest, as a lien until the property is transferred, sold or otherwise disposed of. Application must be made annually.

• Sickness or Extreme Poverty application (Municipal Act s. 357(1)(d.1), By-law 2023-3)Sault Ste. Marie

  The ARB decides whether taxes are reduced or cancelled and the adjustment amount. Applications are due to the ARB by February 28 of the year after the taxation year (2025 taxation year: February 28, 2026).

• Tax adjustments (building demolished or razed by fire, change of use from commercial to residential)Sault Ste. Marie

  Application for adjustment of taxes; deadline February 28, 2026 for the 2025 taxation year.

• Heritage Property Tax Rebate ProgramSarnia

  A tax rebate the City adopted for owners of designated heritage properties, to help them maintain and restore those properties. Under the Ontario Heritage Act it requires a Heritage Conservation Easement Agreement (Heritage Tax Rebate By-law 84 of 2014; County By-law 60 of 2004). The City's fee schedule lists the Application for Heritage Property Tax Rebate at $106.95.

• Property Tax Assistance Program for Low-Income Property Owners (Policy FS-28)Norfolk County

  A loan (not a rebate) that lets qualified low-income owners defer some or all property taxes on their primary residence (residential or farm class) until the property is sold or transferred. A lien is registered on title; interest is charged at the County's average short-term investment return; annual application and administration fee; maximum advance 45% of MPAC assessed value; income test based on Statistics Canada Low Income Cut-Offs.

• Low-Income Seniors and/or Low-Income Disabled Property Tax DeferralNorfolk County

  The County posts an application form for deferral of local taxes for low-income seniors or low-income disabled property owners on its rebates and deferrals page (terms of this deferral NOT VERIFIED: the form was not reviewed).

• Tax adjustment (Municipal Act, 2001, s. 357 / 358)Norfolk County

  Owners may apply for a reduction, cancellation or refund of taxes because of certain changes to the property, such as demolition or a building destroyed by fire; applications are reviewed by staff and approved by Council.

• Seniors Property Tax GrantHalton Hills

  A $500 grant for owners aged 65 or older who receive the Guaranteed Income Supplement and have owned and lived in their Halton Hills home for at least one year. Current recipients are mailed an application each year; the annual deadline is October 1.

• Older Adults Property Tax DeferralHalton Hills

  Lets eligible older homeowners defer their full annual property taxes, interest free.

• Deferral of Property Tax Increase (low-income seniors and persons with disabilities)Halton Hills

  Interest-free deferral of annual property tax increases for eligible low-income older adults and low-income persons with disabilities. Halton Region states the 2026 application period has concluded and a new form will be posted in spring 2027.

• Heritage Property Tax RefundHalton Hills

  Partial refund of property taxes for eligible designated heritage properties; applications accepted January 1 to February 28 each year.

• Cancellation or reduction of taxes (Municipal Act ss. 357 and 358)Halton Hills

  Application for a tax reduction or cancellation: s. 357 covers changes during the current tax year such as fire or demolition; s. 358 covers overcharges caused by a gross or manifest assessment roll error.

• Seniors and Low-income Disabled Person's Property Tax Deferral ProgramAurora

  Two programs (seniors 65+ receiving the Guaranteed Income Supplement; low-income disabled persons receiving ODSP or GAINS with income of $23,000 or less single / $40,000 or less family) that defer the year-over-year increase in property taxes on a principal residence in York Region, interest free, until the property is sold or transferred. Deferred amounts plus other outstanding taxes cannot exceed 75% of assessed value; a lien may be registered. Apply annually by September 30 of the year the deferral is requested.

• Application for adjustment of taxes under section 357 or 358 of the Municipal ActWelland

  Owners may apply for a reduction in taxes for listed reasons, including sickness or extreme poverty (s. 357(1)(d.1)), a building razed by fire or demolished, a property damaged and substantially unusable, repairs/renovations preventing normal use for at least 3 months (building permit required), or gross or manifest clerical/factual error. The deadline is on or before February 28 of the year following the tax year.

• Low Income Senior Property Tax CreditBelleville

  A $1,200 reduction in property taxes for seniors 65 or older by Dec. 31 who receive the Guaranteed Income Supplement and own and occupy the property as their principal residence. Apply each year by Aug. 31.

• Persons with Disabilities Property Tax CreditBelleville

  A $1,200 credit for property owners who receive Ontario Disability Support Program (ODSP) benefits and own and occupy the property as their principal residence. Apply annually by Aug. 31.

• Tax reductions, cancellations or refunds (Municipal Act s. 357/358)Belleville

  Application for a reduction, cancellation or refund where assessed value decreased during the year (damage or destruction, demolition, vacancy, assessment errors) or the roll was returned too late to bill. Applications for a taxation year must be received by the last day of February of the following year. Applications for relief due to sickness or extreme financial hardship (s. 357(1)(d.1)) are delegated to the Assessment Review Board.

• Property Tax Deferral for Low-Income Seniors and Low-Income Persons with Disabilities (Municipal Act s. 319)North Bay

  Deferral of all or part of an assessment-related tax increase for residential owners who are low-income seniors (65+ receiving the Guaranteed Income Supplement) or receiving Ontario Disability Support Program assistance. The reassessment must raise the property taxes by at least $100 in a given year. Deferred taxes are a special lien and become payable in full on the owner's death, on a change of ownership (other than to a spouse) or if the property is no longer the owner's principal residence.

• Cancellation, Reduction or Refund of Taxes (Municipal Act s. 357/358)North Bay

  Application for a refund where the property ceased to be liable at the rate taxed, became exempt, had a fire or demolition, had a mobile unit removed, or had a gross or manifest clerical error. Apply no later than February 28 of the year after the year the application relates to.

• Property tax deferral for seniors and low-income persons with disabilities (York Region program)Whitchurch-Stouffville

  Annual deferral of all or part of property tax increases on a principal residence in York Region. Full deferral of the increase: seniors over 65, or persons with a disability receiving ODSP or GAINS benefits and eligible for the Income Tax Act disability amount. Partial deferral: age 55 to 64 with a tax increase over $100 in a reassessment year and annual gross household income of $23,000 or less (single) or $40,000 or less (family of two or more). Must own the property on January 1 of the tax year. Deferred taxes are repaid in full on sale or transfer (not required for a transfer to a spouse). Apply to [email protected] no later than September 30 of the tax year.

• Ontario Senior Homeowners' Property Tax GrantWhitchurch-Stouffville

  Provincial grant to help low-income senior homeowners with property taxes; the Town page refers residents to the provincial program.

• Charity rebateWhitchurch-Stouffville

  Rebate of up to 50% of property taxes for registered charities that own or rent property in Stouffville; apply by the last day of February of the year after the rebate year.

• Deferral of Municipal Taxes (low-income seniors and people with disabilities)Haldimand County

  Seniors receiving the Guaranteed Income Supplement and people receiving Ontario Disability Support Program support can apply for a deferral of their property tax increase; under Deferral of Municipal Taxes Policy 2001-27 applicants must establish eligibility each taxation year and keep ongoing taxes current.

• Seniors and/or Low Income Persons with Disabilities Tax Deferral ProgramCornwall

  Deferral of the tax increase on a residential property for the current tax year (arrears and prior-year amounts excluded). The City page lists low-income seniors 65+ on January 1 receiving GIS or Ontario GAINS, and persons receiving an ODSP or CPP Disability pension; full requirements are in the City's by-law. Deferred taxes must be repaid in full on sale or transfer, when the property stops being the principal residence of the owner or spouse, or when the owner no longer meets the criteria. Apply by mail to Billing & Collection.

• Heritage Property Tax Relief ProgramCornwall

  Annual rebate of 40% of municipal and education taxes for properties designated under Part IV or Part V of the Ontario Heritage Act, with an approved restoration plan and a registered agreement; up to five years per application; apply by February 28 of the year after the taxes; subject to annual funding.

• Property tax refunds (Municipal Act sections 357/358)Cornwall

  Full or partial refund for a change in tax liability or class, exemption, fire or demolition, removal of a mobile unit, or a gross or manifest clerical error; file the Application for Adjustment in Taxes by February 28 of the following year.

• Seniors Property Tax Rebate ProgramGeorgina

  Annual $250 rebate for seniors who meet the Town's criteria: 65 years of age or older; property not rented in part or entirely; receive the federal Guaranteed Income Supplement; owned the property for at least a year; assessed value of less than $1,000,000; tax account current with no arrears. Must be applied for annually; applications must be received before Sept. 1 of the application year.

• Seniors and Low-Income Disabled Persons Tax Deferral ProgramGeorgina

  Property tax deferral for low-income seniors (65 and older, receiving the Guaranteed Income Supplement) and low-income disabled persons (ODSP, GAINS, or income tax assessment notice showing income of $23,000 or less for a single person or $40,000 or less for a family of two or more). The property must be the applicant's principal residence, owned by the applicant or spouse as of Jan. 1 of the taxation year. Deferral amount and repayment terms NOT VERIFIED (not stated on the form or page).

• Tax adjustments for changes to your property (sections 357/358)Georgina

  If there have been major changes to a property such as a structure demolition or a fire, the owner may be entitled to a reduction in taxes; apply on the Town's 357/358 application form.

• Tax deferral program for low-income seniors and low-income persons with disabilitiesWoodstock

  Property tax deferral for low-income seniors who receive the Guaranteed Income Supplement and disabled persons who receive support from the Ontario Disability Support Program. Applications and further information are available at the City's tax office. Deferral amount and terms NOT VERIFIED (not published on the page).

• Tax reduction or cancellation (tax appeal application)Woodstock

  Taxes may be reduced or cancelled if during the year the property could not be used for at least 3 months because of repairs or renovations, the use of a non-residential property changed, there was a fire or demolition, there was a 'gross or manifest' error in the assessment, or the property became tax exempt. Apply by the last day of February of the year after the event; for a 'gross or manifest' error, the 2 years preceding the current year may be appealed by December 31 of the current year.

• Low-income senior property tax creditQuinte West

  Property tax credit of $675 for seniors who receive the Guaranteed Income Supplement. 2026 criteria listed by the City: 65 years of age or older by Dec. 31, 2025; must solely own the property as their principal residence; application deadline Aug. 31, 2026 (the 2026 application is now closed; the City says to check back in 2027).

• Ontario Disability Support Program (ODSP) tax creditQuinte West

  Property tax credit of $675 for people who receive support through the Ontario Disability Support Program; the applicant must solely own and occupy the property as their principal residence; application deadline Aug. 31, 2026 (now closed; reopens in 2027).

• Section 357/358 property tax refund applicationQuinte West

  Refund of property taxes where a property ceased to be liable at the rate it is taxed, became exempt, had a fire/demolition, or a mobile unit was removed; applications must be filed by February 28 of the year after the taxation year. Applications for sickness or extreme poverty (s. 357(1)(d.1)) are made to the Assessment Review Board.

• Heritage Property Tax Rebate ProgramQuinte West

  Tax rebates for eligible owners of designated heritage properties, starting 2026, under By-law 25-131. Rebate percentage and conditions NOT VERIFIED (the by-law PDF is a scanned image and the City says more information is to come).

• Low-Income Seniors/Low-Income Persons with Disabilities Tax Relief ProgramInnisfil

  Cancellation of tax increases up to $250 annually for low-income seniors receiving the Guaranteed Income Supplement or Ontario Works, or low-income persons with disabilities receiving ODSP, who have owned the property for at least 12 consecutive months. Apply annually between June 1 and December 31; no applications for prior years.

• Tax adjustments under Municipal Act ss. 357/358Innisfil

  Tax adjustment application for reasons such as fire, demolition, clerical or factual error, or repairs and renovations preventing normal use; a separate s. 357 form covers extreme poverty or sickness.

• Pre-Authorized Payment PlansInnisfil

  Automatic withdrawals monthly or on each due date (plus an arrears plan). Enrolment received by the 15th of the month can begin withdrawals at month end.

• Town of BWG Low-Income Seniors Property Tax Penalty & Interest RebateBradford West Gwillimbury

  Rebate of the tax penalties and interest paid in the previous year for low-income seniors (defined by the Town as those receiving the Old Age Security Guaranteed Income Supplement) living at the property; apply each year by March 31. Rebates over $25 with no current arrears are paid by cheque; otherwise credited to the tax account.

• County of Simcoe Low-Income Seniors / Low Income Disabled Persons Program (By-Law 7071-24)Bradford West Gwillimbury

  Cancellation of tax increases, to a maximum of $250 annually, for low-income seniors receiving the GIS and low-income disabled persons receiving ODSP assistance; apply annually between June 1 and December 31.

• Charity Rebate ProgramBradford West Gwillimbury

  Rebate under section 361 of the Municipal Act for CRA-registered charities occupying commercial or industrial space; applications due before February 28 of the following year.

• Low-Income Tax & Utility RebateTimmins

  An annual credit of $425.00 against annual municipal property taxes over $500 (raised from $350 by By-law 2026-9317, in force January 1, 2026; CPP-Disability added as an eligible program). Applies to owner-occupied residential properties where the applicant or spouse receives one of the listed social assistance programs (e.g. Guaranteed Income Supplement, Ontario Works, Ontario Disability Support Program). Apply each year between January 1 and December 31. A separate utility rebate also exists.

• Property tax rebate for low-income seniors and low-income persons with disabilitiesLakeshore

  Low-income seniors receiving the Guaranteed Income Supplement and low-income persons with disabilities receiving Ontario Disability Support Program support can apply for a property tax rebate. The Town lists these conditions: the tax increase on the residential portion of the assessment must exceed $50.00 in a single year; the property must be the principal residence of the owner or spouse; applications must be received by September 1 of the year the application applies to. The rebate amount is not stated on the Town's page.

• Application for adjustment of taxes (Municipal Act sections 357 and 358)Lakeshore

  Allows reduction, refund or cancellation of taxes where a property ceased to be liable at its rate, became exempt, was razed by fire or demolition, was damaged and substantially unusable, had a gross or manifest clerical/factual error, or had repairs/renovations preventing normal use (the Assessments page also lists sickness or extreme poverty). Applications must be received by February 28 of the year following the tax year; Council approves adjustments in March and September.

• Low-Income Seniors and Low-Income Disabled Tax Deferral PlanCounty of Brant

  Annual deferral (not a rebate) of a property tax increase of more than 3% on a residential main residence, for owners 65+ receiving the Guaranteed Income Supplement or owners receiving ODSP; the deferred amount must exceed $100 and cannot exceed $1,000, carries no interest but an administration fee, is registered on the property and becomes due on sale or remortgage. Applications must be received by September 1 of the application year.

• Cancellation, Reduction or Refund of Taxes (Municipal Act ss. 357/358)County of Brant

  Application to the treasurer to cancel, reduce or refund taxes for situations such as reclassification, a building razed or damaged by fire or demolition, inability to pay because of sickness or extreme poverty, a removed mobile unit, gross or manifest error, or repairs preventing normal use for at least three months.

• Tax Deferral for Low-Income Seniors and Low-Income Persons with DisabilitiesEast Gwillimbury

  Defers the year-over-year property tax increase on the owner's principal residence, interest free, until the property is sold or transferred (except to a spouse). Seniors must be 65 or older and receive the Guaranteed Income Supplement; persons with disabilities must receive ODSP, Social Assistance Reform Act disability amounts or GAINS. Deferred and outstanding taxes cannot exceed 75% of assessed value; a lien may be registered. Apply annually by September 30 of the taxation year.

• Cancellation, reduction or refund of taxes (Municipal Act s. 357)East Gwillimbury

  Application (357/358 form) for a tax reduction after major changes such as demolition, razing, fire damage or ongoing extensive renovations, or where the registered owner is experiencing extreme poverty.

• Charity rebateOrillia

  Property tax rebate for eligible registered charities that occupy property, applied for with the City's charity rebate application form. Not a homeowner program.

• Cancellations / Reductions / RefundsStratford

  Requests for cancellation, reduction or refund of taxes are handled through an online application form, reviewed on an individual basis; contact the Tax Department at 519-271-0250 ext. 212.

• Property tax deferral for low-income seniors and low-income persons with a disability (Niagara Region By-law No. 96-2006)Fort Erie

  Annual deferral (not a rebate) of the part of a year-over-year property tax increase that exceeds $200.00, for owner-occupants who are seniors 65+ receiving the Guaranteed Income Supplement or people receiving Ontario Disability Support Program benefits. Apply annually by February 28 of the following year.

• Cancellation, reduction or refund of taxes (Municipal Act, 2001, s. 357)Fort Erie

  Council may cancel, reduce or refund taxes in certain cases, e.g. a residential property that cannot be used for its regular use due to repairs or renovations for at least three months, a fire or demolition, or a gross and manifest error. Applications by February 28 of the next year.

• Property tax rebate for low-income seniors and persons with disabilitiesLaSalle

  Rebate application for low-income seniors receiving the Guaranteed Income Supplement and low-income persons with disabilities receiving ODSP, where the annual tax increase on the residential portion exceeds $50.00 and the property is the owner's principal residence. Applications by September 1 of the year the application applies to.

• Application for adjustment of taxes (Municipal Act ss. 357/358)LaSalle

  Reduction, refund or cancellation of taxes for reasons such as a property razed by fire or demolition, damaged and substantially unusable, became exempt, gross or manifest clerical error, or repairs/renovations preventing normal use. Submit by February 28 of the year after the taxation year.

• Pre-authorized payment plansLaSalle

  Free monthly (10- or 12-payment), due-date and budget pre-authorized payment plans; no interest is calculated on the monthly plans; $55 charge on returned payments.

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