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Ontario. Ministry of Finance

Northern Ontario - Provincial Land Tax Deferral Program for Low-Income Seniors and Low-Income Persons with Disabilities

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  • Provides a partial deferral on provincial land tax and education tax for low-income seniors and low-income persons with disabilities which is applied to the tax increase in the current year (not to any outstanding taxes)
  • Provincial land tax is a property tax on land located in non-municipal areas which helps to support the local share of a number of services in these areas
Hours of Operation
Hours not specified
  • Low-income seniors 65 years of age or older or low-income persons with disabilities who owned a residential/farm property that was used as their principal residence for at least one year preceding the application
  • If property is jointly held or co-owned with another person who is not their spouse, both people must qualify to receive the tax deferral
Application Process
  • Download, complete and sign the application which can be downloaded here
  • Mail or drop off the application in person
  • The deadline for submitting applications is February 28 of the year following the taxation year to which the application relates
  • Low-income Seniors must provide proof of age and receipt of an increment paid under the Guaranteed Income Supplement (GIS)
  • Low-income Persons with Disabilities must provide proof of receipt of assistance paid under the Ontario Disability Support Program (ODSP) Act
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Legal Status
(30) Provincial Government
Agency Information
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211 Ontario North
Last Verified On
July 26, 2019