SENIORS, LOW-INCOME SENIORS & LOW-INCOME DISABLED
PERSONS PROPERTY TAX DEFERRAL PROGRAM
General Information
To be eligible for either a total or partial tax deferral, the property owner must be a senior citizen who is
at least 65 years of age, or a low-income senior between the ages of 55-64, or a low-income disabled
person (as determined below).
►Seniors must provide documentation to verify their proof of age
►The amount eligible for an annual deferral is the tax increase from prior year
- LOW-INCOME SENIORS 55 – 64
►Low-income Seniors must provide documentation to verify their proof of age and
►That they meet the following income criteria:
►Single $23,000 or less
►Family of 2 or more persons $40,000 or less
The amount eligible for an annual deferral is the tax increase in excess of $100 over the
previous year
►Disabled persons must provide documentation to verify that they are in receipt of
benefits under one of the following programs:
o Ontario Disability Support Program (ODSP) OR in receipt of disability amounts
under the Social Assistance Reform Act OR
o Guaranteed Annual Income System (GAINS) for the Disabled and be eligible to
claim a disability amount as defined under the Income Tax Act (Canada)
o The amount eligible for an annual deferral is the tax increase over the previous year
The property for which the taxes are payable must be located in York Region and must be owned by an
eligible senior or disabled person as a principal residence on January 1
st of the eligible year.
The cumulative amount of the deferred and outstanding taxes cannot exceed 75% of the assessed value
of the property.
All deferred taxes become payable upon disposition or transfer of the property except for a transfer of
ownership to a spouse.