This is limited only to the assessment related tax increase in excess of the first 5% or $100, whichever is greater.
- must be 65 years or older
- must be eligible to receive benefits under the Guaranteed Income Supplement or the Guaranteed Annual Income System (GAINS)
- the applicant or spouse of the applicant must have owned the property for at least 1 year before the date of the application
Persons with a Disability:
- must be eligible to receive payment under the Ontario Disability Support Program Act (ODSP) or the Guaranteed Annual System (GAINS)
- the applicant or spouse of the applicant must have owned the property for at least 1 year before the date of application
Please note: Deferred amounts represent a lien against the property, under provisions established under Section 319 of the Municipal Act, and must be repaid when the property is sold or a change in ownership occurs.