Tax and Land Information Website
Seniors Property Tax Deferral ProgramThis purpose of this program is to lower the cost of living for eligible seniors by offering to defer property taxes on the principal residence.
Who is Eligible?
You may qualify for the program if you:
are 65 years of age or older;
have occupied your principal residence for at least six months in the year preceding the date of application; and
have an annual household income less than $35,000.
Upon acceptance into this program, annual property taxes are deferred. The Taxation and Property Records Division will keep an accumulated total of taxes owing each year. Should you decide to sell the property, all deferred taxes become payable.
If you continue with the program for life, the accumulated taxes are required to be paid out of the estate. If the value of the estate is not sufficient to cover the amount of the accumulated taxes, the government will discharge any outstanding balance.
Under the Real Property Tax Deferral Program for Senior Citizens, interest does not accumulate on the deferred taxes from the date of approval.
You must have occupied your home for at least six months in the year preceding the date of applying for a deferral certificate.
If you own and occupy part of a multiple family dwelling, such as half a duplex, the taxes can be deferred only on the portion you occupy.
On farm properties, taxes can be deferred only on the house and the lot on which the house is located.
Taxes can be deferred on only one property. For example, if you own both a winter home and a summer cottage, you could seek a tax deferment only on your principal residence.
How to Apply
Complete and return the application form to Taxation and Property Records with a copy of last year’s income tax return(s) for the registered owner(s) of the property. If your application is approved, you will receive a deferred tax certificate in the mail. You will also receive an annual statement informing you of the total taxes deferred under this program.
|Note:This page is prepared for information purposes only, and should not be considered a substitute for the applicable statutes. Should there be any conflict between the contents of this page and the statutes, the statutes shall prevail.|
The forms listed below are also available in French at Formulaires page.
Application for Real Property Tax Deferral Program for Senior Citizens General Information
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