2021 DEFERRAL OF PROPERTY TAX INCREASES FOR LOW-INCOME
SENIORS & LOW-INCOME PERSONS WITH DISABILITIES
General Information
The Province of Ontario requires municipalities to provide for the relief in respect of all or part of the
property tax increases for 1998 and following years on residential property for eligible low-income
seniors and low-income disabled property owners. Accordingly, Halton Region provides a tax
deferral for all property tax increases to eligible low-income seniors and low-income disabled
property owners. This program is pursuant to and governed by Halton Region By-law No. 11-21.
This program is administered by the Local Municipalities.
Eligible Person
An
eligible person for the program is a person who is either:
1. A low-income senior or the Spouse of such person;
OR
2. A low-income person with a disability or the Spouse of such person.
A low income senior is a person who is 65 years of age or older as of the taxation year for which
the application for a deferral is made and whose combined family income does not exceed
$57,800 per annum.
A low income person with a disability is a person who in the year for which the application is
requested is in receipt of disability benefits under a government program such as, but not limited
to, Ontario Disability Support Program (ODSP), Canada Pension Plan Disability Benefit, and/or
private insurer plans, and whose combined family income does not exceed $57,800 per annum.
Eligible Property
A
n eligible property for the program is a residential real property in Halton Region that is owned by
an eligible person and is the principal residence of the eligible person or the spouse of the eligible
person.
Program Details
▪ Th
e eligible tax increase for the deferral is the difference between the total annual taxes for
municipal and school purposes in the taxation year for which the application is requested and the
total annual taxes for municipal and school purposes in the preceding year
▪ The accumulated value of the deferral cannot exceed 75% of the current value assessment of
the property
▪ The amount of the deferral is registered on title as a lien on the property, and any charges
relating to the registration on title are added to the amount of the property tax deferral
▪ The amount of the deferral and the charges related to the registration of the lien shall become
payable in full upon any change in ownership of the property; or when the property is no longer
the principal residence of the owner or the spouse of the owner
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