Partial property tax deferral program

An initial application for tax deferral may be made at any time during the year for which the tax deferral is sought and shall be made no later than December 31 of that year.  An application to renew the tax deferral must be made annually and must be made no later than the 30^th day of September in the year for which the deferral is sought. 

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.

Tax Relief

Relief is based on the total tax increase over the previous year. Total amount of tax relief available is restricted to a maximum of 75% of the current assessed value of the property.

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
• 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 unpaid partial tax deferral shall become due and payable at the earliest of the following dates:

• the applicant(s) no longer meet eligibility criteria;
• 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 tax deferral (The tax deferral cannot be transferred to the estate of deceased owner(s));

Deferral amounts represent a lien against the property under provisions established under Subsection 319 (4) and Section 349(3) of the Municipal Act, 2001 as amended.

• Applicant(s) must have continuously owned the property within the City of Ottawa for at least one year before applying for tax deferral.
• Property is assessed at $500,000 or less and is in the residential/farm property tax class.
• The applicant’s total gross household income from all sources is $30,000 or less.
• Real property tax increase must be greater than $100 and 5% over the real property taxes of the previous year.
• Must be principal residence of applicant(s).
• Must meet one of the following criteria:
  • A person 65 of age OR 
  • ​A person 60-64 of age and in receipt of an Allowance under the Old Age Security Act, if widowed, be in receipt of the Spouses Allowance under the Old Age Security OR 
  • ​A person 55 of age or older and receiving either a pension or a pension annuity resulting from a pension plan under the Income Tax Act 

You will require your property tax roll number and a Notice of Assessment from the CRA 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 via:

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

613-580-2444 (TTY 613-580-2401). Transactions will be recorded for training and verification purposes.

In-person

Please be advised that the Revenue Services Front Counter is appointment-based only, and appointments are available to book on a first come first serve basis.  Please have your property tax roll number or water utility customer-account number available upon booking.

Appointments are available at the following times:

• Monday to Friday, 8:30-4:30 pm (September through May)
• Monday to Friday, 8:30 – 4 pm (June through August)

To book, modify or cancel an appointment online, please visit City of Ottawa Revenue Services (frontdesksuite.ca)(link is external).

There is no cost to book an appointment with Revenue Services, however, please be advised that fees may apply depending on the type of service requested.  For more information please visit Water Utility Rates & Fees or Paying your taxes.  Please also be advised that our office is only accepting cheque payments at this time.

For more information or for assistance using the online booking tool, please contact Revenue Services at 613-580-2444.

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

613-580-2444 (TTY: 613-580-2401) Monday to Friday, 8:00 am to 4:30 pm (June to August, 8:00 am to 4:00 pm). 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