Niagara Region and other levels of government offer the following tax rebates and deferral programs:
To be eligible, an applicant must:
This program is administered by the Province of Ontario. Visit Ontario's Ontario Senior Homeowners' Property Tax Grant web page for more information on eligibility and how to apply.
Basic eligibility requirements are as follows:
Tax Account Standing
For complete eligibility and deferral information please review the following documents:
To determine your eligibility to receive a property tax deferral, contact the tax office of your local municipality. Applications for a tax year are to be submitted by February 28 of the following year.
The Province provides a property tax exemption for a portion of the assessed value of all new homes built to accommodate seniors and people with disabilities who would otherwise require care in an institution (premises where on-site care is provided).
In the past, only the value of alterations or additions made to existing homes to accommodate people with disabilities was exempted from property taxation. New homes with custom-built features did not qualify for any exemption. Ten percent of the assessed value of new homes built to accommodate seniors or persons with disabilities will also be exempt from property taxation.
For additional information, contact the Assessment Office:
Current legislation requires Council to rebate a minimum of 40% of total property taxes payable by a charity and permits rebates of between 0% and 100% to organizations deemed to be similar to a charity.
To determine your eligibility to receive a charitable rebate, review the following:
or contact the tax office of your local municipality.
Providing that all eligibility requirements are met the following rebates will be provided:
Applications will be accepted between January 1st of the tax year and February 28th of the following year.
The tax reduction for the Heritage Property Program (under Municipal Act, 2001, section 365.2) provides local municipalities with a mechanism to provide tax reductions or refunds with respect to an "eligible" heritage property. Niagara Region will match tax reductions or refunds adopted by local municipalities under this section.
To date, Fort Erie and Port Colborne have both adopted programs which provide reductions to eligible heritage properties. For further details, please contact the Town of Fort Erie 905-871-1600 or City of Port Colborne 905-835-2900.
Please contact your local municipality to determine if it has a property tax program for heritage properties.
The Municipal Act, 2001 provides for rebates to vacant business units at the same percentage as discounts afforded to property owners of vacant and excess land. These percentages are 30% for commercial properties and 35% for industrial properties.
Property owners who are eligible for a rebate must submit an application to their local municipality for each year that a building, or a portion of a building, is vacant. The deadline to submit an application for a tax year is February 28 of the following year.
To be eligible for a rebate, a building or portion of a building must satisfy specific conditions.
As a matter of public policy farmland in Ontario has traditionally received preferential property tax treatment while it is a working farm. By providing tax discounts for farmland awaiting development, municipalities are providing incentives to keep this land under cultivation during the development period.
The Region maintained its policy to provide discounts for farmland awaiting development during phase I (registered plan of subdivision) at 75% which is in keeping with the lower tax rate afforded to working farms. Phase II (building permit issued) discounts will remain at 0% since farming ceases at this stage.