Tax Relief Programs

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

If you are a senior over 65 years of age or a low-income person with a disability and own your principal residence in Niagara Region, you may be eligible for an annual deferral of either all or part of your property tax increases.

For complete eligibility and deferral information please review the By-law by  Clicking Here and the application by Clicking Here

Basic eligibility requirements are as follows:

Applicant
65 years of age or older and in receipt of the monthly Guaranteed Income Supplement provided under Part II of the Old Age Security Act (Canada): or

Persons with a disability and in receipt of on-going benefits under the Ontario Disability Support Program (ODSP).

Ownership/Occupancy
The applicant must own and occupy the property, within the Regional Municipality of Niagara, as their principal residence for which the tax deferral is applied.

The applicant must have owned a residential property within the Regional Municipality of Niagara for a period of one or more years preceding the application.

Tax Account Standing
Tax deferral applies to current taxes only and not tax arrears or outstanding taxes.

To maintain eligibility the property taxes must be current.

Eligibility for the deferral program is required for each taxation year.

A tax reduction from a successful assessment appeal may alter the amount of the tax deferral.

The deadline for applications for a tax year is February 28th, of the following year.

 

Tax Relief for Registered Charities

Current legislation requires that the Region of Niagara approve and local municipalities administer a tax rebate program for eligible charities that occupy and pay commercial or industrial property taxes.

To determine your eligibility to receive a charitable rebate, you may review the attached policy and application or please contact the tax department at 905-871-1600 extension 2305.

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

Legions and other similar 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 as defined in subsection 248 (1) of the Income Tax Act and have a registration number issued by the Canada Revenue Agency - 40% of taxes paid.

Applications will be accepted between January 1st of the tax year and February 28th of the following year.