Tax Relief Programs

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

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

Please review the By-Law:

BY-LAW NO. 96-2006 

Apply:

Tax Relief Application

Basic eligibility requirements are as follows:

Applicant

• If you are a senior aged 65 or over who receives the monthly Guaranteed Income Supplement provided under Part II of the Old Age Security Act (Canada).
• Or a person with a disability who receives ongoing benefits under the Ontario Disability Support Program (ODSP).

Ownership/Occupancy

• The applicant must own and occupy the property. The property must be within the Niagara Region. The property must be the principal residence for which the tax deferral is applied.
• The applicant must have owned a residential property within the Niagara Region for one or more years before applying.

Tax Account Standing

• Tax deferral applies to current taxes, not tax arrears or outstanding taxes.
• To maintain eligibility, the property taxes must be current.
• Eligibility for the deferral program

Tax Relief for Registered Charities:

• Current legislation requires that the Niagara Region approve and local municipalities administer a tax rebate program. This is for eligible charities that occupy and pay commercial or industrial property taxes.
• You may review the policy and application to determine your eligibility for a charitable rebate. You can also contact the tax department at 905-871-1600.

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

• 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, defined in subsection 248 (1) of the Income Tax Act, have a registration number issued by the Canada Revenue Agency - 40% of taxes paid.

When will applications be accepted?

Town of Fort Erie will accept applications between January 1st of the tax year and February 28th of the following year.