Tax Relief Programs

Tax Relief for Low-Income Seniors and Low-Income Persons with a Disability:

The Region of Niagara has a Senior or Persons with Disabilities property tax deferral program.If you are a senior aged 65 or over or a low-income person with a disability and own your principal residence in the Niagara Region, you may be eligible for an annual deferral of part of your property tax increases. It is important to note this is not a rebate program but rather a deferral to pay a portion of your property taxes at a later date.

Step 1: Check your eligibility

Who can apply:

• Seniors aged 65+ who receive the monthly Guaranteed Income Supplement under Part II of the Old Age Security Act (Canada), or
• Individuals with a disability who receive ongoing benefits from the Ontario Disability Support Program.

Ownership/Occupancy:

• You must own and live in the property as your principal residence in Niagara.
• You must have owned a home in Niagara for at least one year before applying.

Tax account requirements:

• The deferral only applies to current taxes, not past-due amounts.
• Your property taxes must be up to date to remain eligible.
• Applications must be received annually.
• The deferral amount is for a year-over-year increase in property taxes that exceeds $200.00
• A tax reduction from an assessment appeal may change the deferral amount.

Step 2: Apply

• Submit your application by February 28 of the following year.
• Review and complete the Application for Deferral of Property Taxes (PDF)
• Submit the application form by email, mail or in person at Town Hall:

Town of Fort Erie
Corporate Services -Attention Treasurer
1 Municipal Centre Drive
Fort Erie, ON L2A 2S6

Email: taxcollection@forterie.ca

To review the Region By-Law:

BY-LAW NO. 96-2006

Tax Relief for Registered Charities:

• Current legislation requires that the Niagara Region approve and local municipalities administer a tax rebate program. This is for eligible charities that occupy and pay commercial or industrial property taxes.
• You may review the policy and application to determine your eligibility for a charitable rebate. You can also contact the tax department at 905-871-1600.

Providing that all eligibility requirements are met, the following rebates will be provided:

• Organizations as defined under section 325 (1) of the Municipal Act, 2001 - 100% of taxes paid.
• Navy Leagues as defined under section 6 of the Assessment Act - 100% of taxes paid.
• All other eligible charities, defined in subsection 248 (1) of the Income Tax Act, have a registration number issued by the Canada Revenue Agency - 40% of taxes paid.

When will applications be accepted?

Town of Fort Erie will accept applications between January 1st of the tax year and February 28th of the following year.