Property Taxes

Tax and Water Relief

Unable To Pay Due to Sickness or Extreme Poverty

The City of Toronto offers tax assistance for a person who is unable to pay taxes because of sickness or extreme poverty.

You can make an application to the City Treasurer asking for a cancellation or reduction of your property taxes. This program is not intended to assist applicants on an ongoing basis, but is intended to be one-time or temporary relief due to financial hardship. 

For more information read the information sheet and complete the application form.

Programs for Low-Income Seniors and Low-Income Persons with a Disability

The City of Toronto also offers the following assistance programs to low-income seniors and low-income persons with a disability:

You may complete one application for all three programs.

Additional Information

If you have applied for and received a deferral or cancellation last year, you should continue to apply each year, even where your taxes may have decreased. This will ensure that you obtain the maximum deferral benefit to qualify for any of these programs:   

  • You must apply every year for each program by the deadline date.
  • Your property tax account must be paid in full for prior year billings. It is recommended that tax accounts be up to date for the current year to avoid late payment charges. Your utility account must be paid in full to avoid loss of discount and further collection action and fees, including being added to the tax account.
  • The applicant and/or their spouse must have owned and occupied their property as their principal residence for one year or more before the application deadline.
  • Each owner or their spouse must meet the eligibility criteria in order to qualify for the program.
  • The total income of the owner(s) and their spouse(s) is used to determine the amount of Household Income.
  • The age requirements must be met by December 31 of the taxation year.
  • If you are applying as a senior for the first time, proof of age, such as a driver's license, may be required.
  • If you qualify for the programs, the amount of the deferral, cancellation or water rebate will be applied to your account.
  • Only one application per household can be made each year.

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Property Tax Increase Deferral Program



This program gives low-income seniors and low-income persons with a disability the opportunity to apply for a deferral of property tax increases.

If you have applied for and received a deferral last year, you should continue to apply each year, even where your taxes may have decreased. This will ensure that you obtain the maximum deferral benefit.

It is important to note that the total deferral amount is a lien on the property and must be paid back to the City if you no longer own the property.

To qualify for a deferral of a property tax increase you must:

  • Have a combined household income of $50,000 or less AND
  • Be 65 years of age or older; OR,
  • Be 60-64 years of age and be in receipt of a Guaranteed Income Supplement under the Old Age Security Act; if widowed, be in receipt of the Spouses Allowance under the Old Age Security Act; OR,
  • Be 50 years of age or older and be receiving either a pension or a pension annuity resulting from a pension plan under the Income Tax Act (Canada); OR,
  • Be a person with a disability and be in receipt of disability benefits.

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Property Tax Increase Cancellation Program

This program gives low-income seniors and low-income persons with a disability the opportunity to apply for a cancellation of property tax increases.

If you have applied for and received a cancellation last year, you should continue to apply each year, even where your taxes may have decreased. This will ensure that you obtain the maximum deferral benefit.

To qualify for a cancellation of a property tax increase you must:

  • Have a combined household income of $38,000 or less AND
  • Have a residential assessment of $650,000 or less AND
  • Be 65 years of age or older; OR,
  • Be 60-64 years of age and be in receipt of a Guaranteed Income Supplement under the Old Age Security Act; if widowed, be in receipt of the Spouses Allowance under the Old Age Security Act; OR,
  • Be a person with a disability and be in receipt of disability benefits.

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Water Rebate Program

This program offers a water rebate if you are a low-income senior or a low-income person with a disability who consumes less than 400 cubic meters (m³) of water each year.

You must submit your application by the deadline. After December 31, the City will calculate your annual water consumption. If you meet all eligibility criteria, a rebate will be applied to your utility bill in the year following the application year.

To qualify for the water rebate program you must:

  • Have a combined household income of $50,000 or less
  • Consume less than 400 m³ annually
  • Have metered water service in your home. If you have applied for a meter to be installed in your home, and are still on a flat rate billing program, you may submit your application to be considered
  • Provide a meter reading on or after December 31 if required.

AND

  • Be 65 years of age or older OR
  • Be 60-64 years of age and be in receipt of a Guaranteed Income Supplement under the Old Age Security Act; if widowed, be in receipt of the Spouse’s Allowance under the Old Age Security Act OR
  • Be 50 years of age or older and be receiving either a pension or a pension annuity resulting from a pension plan under the Income Tax Act (Canada) OR
  • Be a person with a disability and be in receipt of disability benefits

Property Tax Appeals and Assessment Appeals


Tax reductions from successful property assessment appeals and tax appeals will alter the mount of your tax deferral or cancellation and may require repayment of the rebate. More information.


Property Tax Deferral Repayment

The total amount of property taxes deferred under the Property Tax Increase Deferral Program is a lien on the property and must be repaid if you are no longer the owner.

If you are selling your property and have been in receipt of a property tax deferral for this year or any year in the past, please contact our office at 416-394-2480 or via fax 416-696-3623 to arrange for payment of your deferred property taxes.

Note: sending personal information via fax is not a secure means of transmission.

Information and applications for these programs are available at Tax and Water Enquiry/Cashier counters at Civic Centres and City Hall, or by calling a Customer Service Representative at 416-338-4829. TTY users may contact us at 416-392-0719.


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