Rebates and Deferrals

• Are 65 years of age or older
• Receive the Guaranteed Income Supplement (GIS)
• Have owned and lived in your home in Burlington for at least one year preceding the application
• Use the property for the purposes of your personal residence

Only one rebate per household is eligible in any year. A separate application is required for each year in which the rebate is claimed. The Low Income Senior Rebate Application form (PDF) must be submitted by Dec. 31 of each calendar year.

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 $46,600 for 2017. 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 sets out the parameters and criteria for the program

Key highlights of the program include:

• A lien may be registered against the title of the property.  This may affect any current financial arrangements or your ability to enter new financial arrangements
• 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:

• Application Fee - $50 to be paid to the city upon application
• Administration Fee - $200 for a title search and to register a lien on title. The fee will be added to the deferral

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

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

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.