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Seniors and Disabled Tax Deferral Program

Low income seniors or low income persons with disabilities may apply for a deferral of taxes or a portion as a result of a tax increase on property in the residential tax class.  Tax deferral applies to current taxes only and not tax arrears or outstanding taxes.

Eligibility for Deferral Program

To be eligible for the deferral program, low income seniors or low income persons with disabilities must meet the following criteria:

Low Income Seniors

  • must be 65 years of age or older as of January 1st in the year of application (Provincial Senior Citizen Card is required)
  • applicant must be in receipt of either the Federal Guaranteed Income Supplement (GIS) or the Ontario Ministry of Community and Social Services Guaranteed Annual Income System (GAINS)

Low Income Persons with Disabilities

  • must be receiving benefits under one of the following:  disability pension under the Family Benefits Act (FBA) or the Ontario Disability Support Program (ODSP) or Canada Pension Plan.

Additional Requirements

  • Applicants must occupy the property as their personal residence and have been assessed as the owner or the spouse of such owner or both of the residential property for at least one year preceding the date of application.
  • In the case of multiple owners, all owners must meet eligibility requirements.
  • The tax increase must be greater than $100.00
  • Tax relief only to those properties where the current assessed value of the property is $100,000 or less.
  • Total household income from all sources is $30,000 or less.
  • Tax deferral applies to current taxes only and not tax arrears outstanding.
  • The amount of deferred property taxes cannot exceed 75% of the current value assessment of the property.
  • Application for tax deferral must be made annually to establish eligibility no later than 45 days after the date of mailing of the final property tax bill.

 All deferred property taxes related to this program shall become payable when:

  1. the subject property is transferred, sold, bequeathed or otherwise disposed of;
  2. the subject property is no longer the principal residence of the low income senior, low income person with disabilities or the spouse of such person, or;
  3. the person who previously qualified for the program ceases to be eligible under the criteria established by the by-law.

To receive an application:

There are several ways to get an application for this deferral program:

  1. Print a copy from our website by clicking on this link:   Seniors and Disabled Deferral Application (PDF)
  2. Contact us by e-mail.
  3. Send your request to us in writing to City of Cornwall - Billing & Collection Services, 360 Pitt Street, Cornwall, ON  K6H 5T9, Attn:  Municipal Assessor.
  4. By calling the Municipal Assessor at 613-930-2787 ext. 2212.