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.
We explain the official rules; we do not decide who qualifies. Eligibility is determined by Revenu Québec; the municipality calculates the potential grant and sends it to eligible owners. Check the official program page before you apply.
What the Grant for Seniors to Offset a Municipal Tax Increase is
Revenu Québec says "This grant aims to offset a municipal tax increase brought about by a significant increase in the value of your residence." It is for owners aged 65 or older with 2025 family income of $64,200 or less who have owned their home for at least 15 years.
The municipality determines a potential grant for each eligible residence based on the assessment roll in force. Ville de Québec says the grant covers the municipal tax increase resulting from a rise in the residence's assessed value "qui excède 7,50 % de l'augmentation moyenne de la valeur des immeubles d'un logement dans la municipalité" (in excess of 7.50% of the average increase in value of one-dwelling properties in the municipality). It adds that "le montant de la subvention ne peut excéder 500 $" (the grant cannot exceed $500). On Revenu Québec's form TP-1029.TM-V (2025-11 version), the potential grant for 2026 under the current roll is marked "maximum: $500".
The owner then claims the grant with the Québec income tax return. Montréal says the government of Québec implemented the grant on January 1, 2016. It is separate from the solidarity tax credit. For how municipal and school taxes work in the province, see Quebec property tax.
Amounts
As published by Revenu Québec; the municipality calculates the potential grant and sends it to eligible owners
| Item | Amount or rule | Applies to | Source |
|---|---|---|---|
| Maximum potential grant for the current roll | $500 (form line 41: "maximum: $500") | 2026 (period from January 1 to December 31, 2026) | 2, 4 |
| How the potential grant is set | the municipal tax increase from a rise in assessed value "qui excède 7,50 % de l'augmentation moyenne de la valeur des immeubles d'un logement dans la municipalité" | current (Ville de Québec page, undated) | 4 |
| Ville de Québec: average increase used | 27,94 % "pour le calcul en cours" (for the current calculation) | current calculation (Ville de Québec page, undated) | 4 |
| Montréal: minimum valuation increase for an eligible building | at least 18.41 per cent from the 2026-2028 property assessment roll | Montréal, 2026-2028 assessment roll | 3 |
| Family income limit | $64,200 or less (2025 family income: line 275 of your return plus line 275 of your spouse's return) | 2026 grant (2025 income) | 1, 2 |
Official eligibility criteria
- On December 31, 2025, you "were resident in Québec", "were 65 or over", and "had owned your residence for at least 15 consecutive years (note that this period can include a period during which your spouse owned the residence before transferring ownership to you)".1,2
- "Your residence is an entirely residential assessment unit consisting of only one dwelling, and it serves as your principal residence."1
- "You received (or were entitled to receive) a municipal tax bill in your name for the residence for 2026. If you co-owned the residence, the municipal tax bill may have been issued in another co-owner's name."1
- "Your family income for 2025 (the amount on line 275 of your income tax return plus, if you had a spouse on December 31, 2025, the amount on line 275 of their return) was $64,200 or less."1
- Form TP-1029.TM-V also requires at least one of two conditions: "An amount corresponding to the potential grant determined further to the current assessment roll is shown on either your 2026 municipal tax bill or the document entitled Amount of the Potential Grant to Offset a Municipal Tax Increase that was issued by your municipality", or "A grant was awarded to you or to a co-owner of the residence in the last year concerned by the previous assessment roll."2
Quoted or closely paraphrased from the official program rules. Eligibility is determined by Revenu Québec; the municipality calculates the potential grant and sends it to eligible owners.
How to apply
The grant is claimed with the Québec income tax return. Revenu Québec refers to line 462 (point 29) of the return guide (TP-1.G-V) and form TP-1029.TM-V, Grant for Seniors to Offset a Municipal Tax Increase.
The owner first needs the potential grant amount from the municipality. Ville de Québec sends it to the owners concerned "avant la fin du mois de février" on a document prescribed by Revenu Québec, not on the annual tax bill. Montréal also sends a document before the end of February to owners whose building is eligible.
The form says to attach it to the 2025 return and to keep the municipal tax bill for at least six years. Co-owners may share the grant, and each completes a separate form. For the 2026 grant, the form states the owner "must apply by December 31, 2030."
See Revenu Québec's grant page.
Eligibility is determined by Revenu Québec.
Key dates
- Age, residence, ownership and spouse test date for the 2026 grantDecember 31, 2025
- Municipality sends the potential grant document (Montréal and Ville de Québec)before the end of February
- Request an amended 2025 return after the potential grant changes because of an assessment reviewwithin 60 days of receiving the new tax bill or new potential grant form
- Last day to request the 2026 grantDecember 31, 2030
Grant for Seniors to Offset a Municipal Tax Increase: common questions
How much is the Québec grant for seniors facing a municipal tax increase?
It depends on the residence. The municipality calculates a potential grant from the rise in assessed value. Revenu Québec's form TP-1029.TM-V for 2026 caps the potential grant for the current roll at "maximum: $500". Ville de Québec also says the grant cannot exceed $500. A grant from the last year of the previous roll is added on a separate line of the form.
Who calculates the potential grant?
The municipality. Ville de Québec says owners must first know the potential grant amount, which it sends before the end of February on a document prescribed by Revenu Québec, not on the annual tax bill. Montréal also sends a document before the end of February to owners whose building is eligible. The owner then enters the amount on form TP-1029.TM.
What counts as a significant increase in value in Montréal?
Montréal says an eligible building must be entirely residential, must not contain more than one dwelling unit, and "Must have had an increase in valuation of at least 18.41 per cent from the 2026-2028 property assessment roll." The owner must also meet Revenu Québec's other criteria, including age 65 or older, the family income limit and 15 years of ownership.
Can co-owners or a spouse share the grant?
Yes. Form TP-1029.TM-V says that if you co-owned the residence on December 31, 2025, "you and the other co-owner(s) can split the amount of the grant." Each co-owner must complete a separate form. Revenu Québec's 15-year ownership rule can include time when your spouse owned the residence before transferring ownership to you.
Is there a deadline to claim?
Yes. Form TP-1029.TM says the grant for a given year must be requested no later than December 31 of the fourth year after that year. For the 2026 grant, the request must be made no later than December 31, 2030. If an assessment review changes the potential grant, the form says to request a change to the 2025 return within 60 days.
Related programs
Sources
Checked a second time against these sources on October 28, 2026
- Grant for Seniors to Offset a Municipal Tax Increase, Revenu QuébecApplies to 2026 grant (conditions tested December 31, 2025); live page read 2026-10-28 · checked October 28, 2026 · copy archived
- TP-1029.TM-V, Grant for Seniors to Offset a Municipal Tax Increase (2025-11 version), Revenu QuébecApplies to 2026 grant, claimed on the 2025 return · checked October 28, 2026 · copy archived
- Grant for seniors to pay municipal taxes, Ville de MontréalApplies to 2026-2028 assessment roll (page last updated January 29, 2026) · checked October 28, 2026 · copy archived
- Aide aux aînés pour le paiement des taxes municipales, Ville de QuébecApplies to current calculation (page undated) · checked October 28, 2026 · copy archived
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