Rebates and Deferrals

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Low-Income Seniors Property Tax Rebate - Residential
A $525 rebate is offered to eligible seniors. To Qualify: You or your spouse meets all of the following requirements: Be at least 65 years of age as of January 1. Be the assessed owner and occupant of a residential property in the City of Burlington for at least one year preceding the application. Be in receipt of the Guaranteed Income Supplement (pursuant to the Old Age Security Act). Have paid property taxes in full excluding the applicable rebate. Instructions to Apply: An application must be submitted each and every year regardless of whether you have received the rebate in the past. Your completed application must be received in our office no later than December 31 of the tax year in which you are making the application. Only one rebate per household is eligible in any year. Please attach a copy of 1 of the following documents: Guaranteed Income Supplement Entitlement letter sent from Service Canada; confirms application for a Guaranteed Income Supplement has been approved. Copy of T4A OAS statement for the prior year. Complete the Online Low Income Senior Property Tax Rebate Application Form or complete the Low Income Senior Property Tax Rebate Application form (PDF) form and submit to the City of Burlington.

Low-Income Seniors Property Tax Rebate - Residential

A $525 rebate is offered to eligible seniors.

To Qualify:

You or your spouse meets all of the following requirements:

Be at least 65 years of age as of January 1.
Be the assessed owner and occupant of a residential property in the City of Burlington for at least one year preceding the application.
Be in receipt of the Guaranteed Income Supplement (pursuant to the Old Age Security Act).
Have paid property taxes in full excluding the applicable rebate.

Instructions to Apply:

An application must be submitted each and every year regardless of whether you have received the rebate in the past.
Your completed application must be received in our office no later than December 31 of the tax year in which you are making the application.
Only one rebate per household is eligible in any year.
Please attach a copy of 1 of the following documents:

Guaranteed Income Supplement Entitlement letter sent from Service Canada; confirms application for a Guaranteed Income Supplement has been approved.
Copy of T4A OAS statement for the prior year.

Complete the Online Low Income Senior Property Tax Rebate Application Form or
complete the Low Income Senior Property Tax Rebate Application form (PDF) form and submit to the City of Burlington.

Older Adults Property Tax Deferral Program - Residential

City council approved the city's participation in Halton Region's new financial assistance program, the Older Adult Tax Deferral Program, designed to assist eligible low income seniors to defer their property taxes.

Criteria for the OAPTD Program include the following:

All registered owner(s) of a residential property must apply and qualify
Registered owner(s) of the property have owned the home for at least four years and the property must be one of the applicants principal residence
Registered owner(s) must be 65 or older as of Dec. 31 of the application year
Combined income of all registered owners must be less than $48,500 for 2018. This will change each year as set out in the Region's State of Housing Report (Notice of Assessment by Revenue Canada, that is not more than two years before the application year, is required to verify income)
No outstanding property taxes for prior years
Halton Region By-law No. 20-16 as amended sets out the parameters and criteria for the program

Key highlights of the program include:

Property owners are not able to participate in any other existing property tax rebate, grant or deferral program
When you participate in this property tax deferral program, you will not be eligible to claim the Ontario Property Tax Credit on your income taxes
Property tax deferral is interest free to the eligible homeowner. Interest is paid by the Region to the participating municipality
Full amount of deferred taxes is owing either at the end of the grace period or on the sale of the property, whichever is earlier

Application Fees:

A non-refundable application fee of $50 will be payable to the city with the initial application. There is no fee for the annual renewal.
Upon approval to the deferral program, a non-refundable administration fee of $200 will be added to the value of the deferral to cover administration costs.

Application/Renewal Process

The program is administered by the participating municipality.
Initial and renewal applications can be obtained online at the Halton Region's website or at the city's customer service counter
The city will respond to a fully completed application within 60 days
Initial applications are due by Sept. 30 in a given year to defer tax in that year.
The program requires an annual renewal application, which is initiated in January of each year with a deadline of Sept. 30
If you do not apply for renewal or are no longer eligible for the program a notice letter will be sent in October. Deferred taxes and current year taxes will continue to be deferred, with interest paid by the Region during the non-renewal/ineligibility year
A one-year grace period will be provided (Jan. 1 to Dec. 31) after the non-renewal/ineligibility letter is issued. Deferred taxes and current year taxes will continue to be deferred, with interest paid by the Region during the grace period
Full amount of deferred taxes is owing either at the end of the grace period or on the sale of the property, whichever is earlier

Property Tax Increase Deferral - Residential

Halton Region offers a program for low-income seniors and persons with disabilities to defer payment of the increase in property taxes from one year to the next. The application must be submitted within 45 days of the date of mailing of the final property tax bill. Please visit the Halton Region website for information on this program or contact Tax Policy staff at:

Halton Region,
1151 Bronte Rd.
Oakville, ON L6M 3L1
Tel. 905-825-6000, ext. 7101

Heritage Property Tax Rebate - Residential

Starting in 2015, the City of Burlington will offer tax rebates to eligible owners of designated heritage properties in Burlington through the new Heritage Property Tax Rebate Program (HPTRP).

Vacancy Rebates - Commercial/Industrial

Owners of vacant commercial and industrial buildings may be eligible for a rebate of a portion of the property taxes if the eligible space has been vacant for at least 90 consecutive days. Only two applications may be submitted per year, per property. Interim applications for the period January to June will be accepted until July 31. The Vacancy Rebate Application (PDF) must be submitted by the last day of February of the following taxation year for which the application is made.

Important Update

Please note that changes are coming to the Vacant Unit Tax Rebate Program in 2018 for vacant commercial and industrial spaces for which applications will be due by Feb 28, 2019; for further information on these changes and to learn more about Regional tax policies, visit www.halton.ca/propertytaxes.

Eligibility Criteria

Vacant Unit rebates are mandated by Section 364 of the Municipal Act.

Owners of vacant commercial and industrial buildings may be eligible for a rebate of a portion of property taxes if they satisfy the following conditions:

1. A building or structure on a property that is classified in one of the commercial or industrial classes is prescribed to be an eligible property if;

(a) the period of time is at least 90 consecutive days; and (b) no portion of the building or structure was used at any time in the period of time.

2. A portion of a building on a property that is classified in one of the commercial classes is prescribed to be an eligible property if the period of time is at least 90 consecutive days and throughout the period of time,

(a) the portion of the building was not used and was clearly delineated or separated by physical barriers from the portion of the building that was used; and (b) the portion of the building,

(i) was capable of being leased for immediate occupation, (ii) was capable of being leased but not for immediate occupation because it was in need of or undergoing repairs or renovations or was under construction, or (iii) was unfit for occupation.

3. A portion of a building on a property that is classified in one of the industrial classes is prescribed to be an eligible property if,

(a) the period of time is at least 90 consecutive days; and (b) throughout the period of time, the portion of the building was not used and was clearly delineated or separated by physical barriers from the portion of the building that was used.

4. A building, structure or portion of a building is not eligible property if,

(a) it is used for commercial or industrial activity on a seasonal basis; (b) it is leased to a tenant who is in possession of the leasehold interest throughout the period of time; or (c) it is included in a subclass for vacant land under subsection 8 (1) of the Assessment Act throughout the period of time.

Charity Rebates - Commercial/Industrial

Registered charities occupying commercial or industrial properties may be eligible for a tax rebate of 40 per cent. The Property Tax Rebate for Charities Application Form (PDF) must be submitted by the last day of February of the following taxation year for which the application is made.