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Full property tax deferral program

Existing applicants must apply to the program annually to verify continued eligibility.

The City of Ottawa offers two deferral programs for property taxes for low-income seniors and low-income people with disabilities. Eligible homeowners may apply for a full or partial deferral of their annual property taxes.  Under this program, the City defers full payment of annual property taxes, at a reduced interest rate, for those who meet the eligibility criteria.  The City also offers a water utility deferral program for low-income seniors and persons with disabilities.

Applicants shall submit a renewal application annually no later than the 1st day of July in the year the deferral is sought. There is no deadline for first time applicants.

The applicant agrees to provide the necessary information to the municipality in order to demonstrate that eligibility requirements have been met. The applicant also signs a waiver providing the municipality access to personal information for the purpose of confirming eligibility.

Interest

  • Interest on the deferred amounts will be charged at the rate of 5% per annum. These costs will be charged to the tax account.
  • For accounts that are in arrears at the time of application, the regular interest rate of 1.25% will continue to apply for these amounts.
  • Any amount deferred under this program for taxation years before 2001 is subject to the annual interest rate which is the lower of either the bank prime rate plus ½ percent (.5%) or a rate established by provincial regulations. No such interest may be charged for 2001 or subsequent taxation years.

Repayment

The deferred taxes shall become due and payable at the earliest of the following dates:

  • When the applicant(s) no longer meet eligibility criteria such as income;
  • When the property is sold or transferred;
  • Upon the death of the applicant, unless the applicant is survived by a spouse who continues to qualify for deferral (The tax deferral cannot be transferred to the estate of deceased owner(s));
  • When the total cumulative amount of deferred property taxes and water and sewer charges, plus fees and interest, exceeds 40 per cent of the assessed value of the property.

  • Property taxes may be paid up to date or in arrears at the time of application.
  • If the property is owned by more than one person who are not spouses, then all owners must apply and qualify.
  • Applicant(s) must have continuously owned the property within the City of Ottawa for at least one year before applying for deferral.
  • Must be principal residence of applicant(s).
  • The property must be assessed in the residential/farm property tax class.
  • The total cumulative amount of deferred property taxes and water and sewer charges, plus fees and interest, may not exceed 40 per cent of the assessed value of the property.
  • The applicant(s)’ total gross household income from all sources is $43,561 (for 2020) or less. This amount includes income of all residents in the home. The threshold will be adjusted annually and is based on the annual Consumer Price Index (CPI).
    Must meet one of the following criteria:
    • be 65 years of age or more by December 31 of the year prior to the year for which the application for tax relief is made, and be eligible for Old Age Security Pension OR
    • be receiving ongoing disability benefits (such as, the Ontario Disability Support Program) or be eligible to claim a disability amount on your Canada Revenue Agency Income Tax and Benefit Return.

You will require your property tax roll number and statement of income indicating gross income for the previous year.

  • A non-refundable application fee will be charged to the tax account upon receipt of the application.
  • A non-refundable renewal fee for subsequent year applications will be charged to the tax account.
  • Approved applicants are responsible for all legal costs associated with the deferral. Legal costs typically relate to title searches, as staff may conduct an annual title search on the property. All legal costs will be charged to the tax account.

Online

Property Tax Deferral Program form

In writing:

Email

taxdeferralprogram@ottawa.ca

Mail
City of Ottawa, Revenue Services
100 Constellation Drive, 4th floor East
Ottawa, ON
K2G 6J8
Attn: Property Tax Deferral Program

By Phone

613-580-2740 (TTY 613-580-2401). Transactions will be recorded for training and verification purposes.

In-Person

Note that the in-person drop in option is currently not available due to COVID-19 closures.

City of Ottawa, Revenue Services
100 Constellation Drive, 4th floor East
Ottawa, ON
K2G 6J8

An acknowledgment letter will be mailed to you upon receipt of your application. Once we have reviewed your application for eligibility, a letter of either approval or denial will be mailed to your attention.

For questions, contact us by:

Email

taxdeferralprogram@ottawa.ca

Phone

613-580-2740 (TTY: 613-580-2401) Monday to Friday, 8:00 am to 4:30 pm (June to August, 8:00 a.m. to 4:00 p.m). Transactions will be recorded for training and quality assurance.​​​​​​​

Mail

City of Ottawa, Revenue Services
100 Constellation Drive, 4th floor East
Ottawa, ON K2G 6J8
Attn: Property Tax Deferral Program