Deferral of Local Taxes Request

You can apply for deferral of local taxes if you are low income senior or a low income disabled property owner. 

Requirements

1. You, or your spouse, must occupy the property as a principal residence and have been assessed as the owner of the occupied residential property.
2. You, or your spouse, must be in receipt of benefits from either or both of the following programs: Guaranteed Income Supplement; or Ontario Disability Support Program.
3. You must supply proof of receipt of benefits from the program specified on the application. An example of such proof would be a photocopy of the most recent cheque received from the specified program, pending application for the benefit, or a copy of your T4A.
4. The amount eligible for an annual deferral is the tax increase in excess of $100 over the previous year.

General information

1. In the event a tax deferral is granted, no interest charges will be added to the amount deferred.
2. To maintain eligibility, the applicant's property taxes must be current.
3. The amount of the tax deferral shall be registered on the title as a lien against the respective property.
4. In the event of transference of title of the property, the remaining amount of all taxes deferred shall become due and payable on the date of transference of such title.
5. Earlier repayment could be based on an individual taxpayer's financial circumstance or as a result of a tax sale of the property.
6. All deferred taxes become due on the disposition of the property or when the applicant (including spouse) no longer resides at the property as a principal residence.
7. In the event that it is later determined that the applicant is not eligible for deferral of taxes as indicated under the eligibility criteria then the deferred taxes will be withdrawn and the applicant must repay the deferred taxes in full.