Provincial Land Tax Deferral Program for Low-Income Seniors and Low-Income Persons with Disabilities

Low-income seniors and low-income persons with disabilities can get a partial deferral of provincial land tax and education tax. The tax deferral applies to the tax increase in the current year and not to outstanding taxes.

Provincial land tax is a property tax on land located in non-municipal areas. The tax helps to support the local share of a number of services in these areas.

Read on: provincial land tax

Do I qualify?

You can claim the tax deferral if:

  • you owned residential/farm property that was used as your principal residence for at least one year preceding the application, and
  • you are a low-income person with disabilities who received a benefit paid under the Ontario disability support program, or
  • you are a low-income senior 65 years of age or older and received a benefit paid under the guaranteed income supplement.

About: Ontario disability support program

About: guaranteed income supplement

If you jointly held or co-owned the property with another person who was not your spouse, each of you must qualify to receive the tax deferral.

If you sell the property or if you no longer qualify for the tax deferral, a lien will be registered on the property and you will need to pay all deferred taxes.

Note: tax deferral amounts cannot be transferred to the estate of deceased property owners.

How do I get my tax deferred?

  1. Download the Application for a Deferral of Property Taxes for Low-Income Seniors or Low-Income Persons with Disabilities [PDF - 1.74 MB]
  2. Complete and sign the application annually to establish eligibility
  3. Mail the application and all required documentation to the provincial land tax office no later than February 28 of the year following the taxation year to which the application relates

Required documents

Remember to include these document(s) with your application:

  • Low-income seniors need to attach proof of age and receipt of an increment paid under the guaranteed income supplement
  • Low-income person with disabilities need to attach proof of receipt of assistance paid under the Ontario disability support program

Send your application package to

Ministry of Finance
Provincial Land Tax
PO Box 58
Thunder Bay ON P7C 0A5

Or, you can drop-off your application package in person:

Provincial Land Tax Office
500 Donald Street East
Thunder Bay Ontario

Visit Provincial Land Tax Office: Thunder Bay

More information

For more information about the tax deferral program for low-income seniors and low-income persons with disabilities, please call the Ministry of Finance’s provincial land tax office at 1 866 400-2122 or 1 888 321-6774 for teletypewriter (TTY).

 

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