Eligibility

Applicants qualify for a tax deferral only if they, or their spouse, and their household and property meet the following criteria.

The property must be in the residential tax class.
If the property has multiple tax classes (e.g., residential/farmland), only the residential portion is eligible for deferral
Properties owned by a business or primarily occupied by tenants are not eligible.
The owner must have owned and occupied the home for at least one year before applying.
The property must be the principal residence of all owners, with exceptions for medical or long-term care.
The current value assessment must be $500,000 or less.
Property taxes cannot be two or more years overdue.
No Crown or Canada Revenue Agency liens or writs may be registered on the property.

All registered owners must be listed on the application.
All owners must agree to the program terms.
Applications may be submitted by an owner, spouse or authorized representative, but only an owner may enter into the agreement.
To be excluded from income considerations, a registered owner must provide proof of residence elsewhere, such as a driver’s licence or utility bill (cable, gas or internet).
For properties with more than one registered owner, all owners must agree to the program terms and acknowledge the impact of a tax deferral.

At least one owner must be 65 or older by December 31 of the first deferral year and receiving the Guaranteed Income Supplement through old age security; or
Be 60 to 64 and receiving the allowance or spousal allowance under the Old Age Security Act.

The applicant must be a person living with a disability and receiving Ontario Disability Support Program (ODSP) payments.