City of Toronto tax and water relief

http://www.toronto.ca/taxes/property_tax/tax_relief.htm

The City of Toronto offers the following tax and water relief programs to low-income seniors and low-income persons with a disability:

Additional Information

You may complete one application for all three programs.

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 August 31 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, 2010.
  • 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.

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 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 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 $36,000 or less AND
  • Have a residential assessment of $525,000 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 Spouse’s Allowance under the Old Age Security Ac; OR,
  • Be a person with a disability and be in receipt of disability benefits.

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 2010 water consumption. If you meet all eligibility criteria, a rebate will be applied to your utility bill in 2011.

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 Appeal Information
Tax reductions from successful property assessment 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.

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, <!–, in most branches of the Toronto Public Library, some Toronto Community Centres, –> or by calling a Customer Service Representative at 416-338-4829. TTY users may contact us at 416-392-0719.

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