The Alberta Seniors Property Tax Deferral Program lets homeowners aged 65 or older borrow from the province, at 4.45% simple interest, to pay all or part of the annual property taxes on their primary residence. The loan is secured against your home and does not need to be repaid until you sell, stop living there, or pass away. Alberta pays your municipality directly, so late penalties don’t accumulate while your application is processed.
Who Qualifies
You must be at least 65. If you own the home jointly with a spouse or partner, only one of you needs to meet the age requirement. You must also be a Canadian citizen or permanent resident, and the home must be your primary residence in Alberta.
Equity matters. You need at least 25% equity in the property, meaning mortgages, home equity lines of credit, and other registered debts cannot exceed 75% of the current assessed market value. The province uses that cushion to protect its ability to recover the loan.
The home has to be registered at a Land Titles Office as fee simple (the typical arrangement), a life estate, or a leasehold. Mixed-use properties qualify for the residential portion only. Second homes, vacation properties, rental-only properties, and purely commercial buildings do not qualify.
All registered owners must sign the application. If a co-owner is under 65 and not your spouse or partner, the published rules don’t clearly cover your situation; call the Alberta Supports Contact Centre at 1-877-644-9992 and ask for a loan specialist.
What the Loan Covers
You can defer your full property tax bill or just a portion of it. The deferral applies to both the municipal tax and the education property tax on your annual bill, and you can roll in existing arrears and penalties. Deferring only part of the bill keeps the loan balance smaller and reduces long-term interest, which is worth considering if you can cover some of the tax yourself.
Interest and How It Grows
The current rate is 4.45%, reviewed every six months in April and October. Interest is simple, not compound, so charges are calculated only on the original amount the province paid your municipality, never on previously accrued interest. Over a long deferral, that difference is significant.
Interest starts accruing the day the province pays your taxes and stops the day you repay the loan in full.
How to Apply
Download the Seniors Property Tax Deferral Program Information Guide, Loan Application and Agreement from the Alberta government website. You’ll need:
- The Social Insurance Number of every registered owner on title.
- Your current-year municipal property tax bill.
- The legal land description and tax roll number, both printed on that bill.
Every registered owner must sign. Submit the package by mail to:
Seniors Property Tax Deferral Program
PO Box 1200 STN Main
Edmonton, Alberta T5J 2M4
You can also upload it through the Alberta Seniors Financial Assistance portal or fax it to 780-644-1810.
Apply by May 31 of the current tax year. That gives the province time to pay your municipality before the typical June 30 property tax deadline. Later applications may still be processed, but late-payment penalties can accumulate in the meantime. If approved, the province pays the municipality directly; no money comes to your bank account.
Repaying the Loan
There are no required monthly payments. You can repay any amount at any time, in full or in part, without penalty. Voluntary partial payments are a practical way to keep the balance from growing when your cash flow allows.
The full balance becomes due automatically when any of the following happens:
- You sell the home. The loan is repaid from the sale proceeds.
- You are no longer a registered owner, whether by transferring title or by death.
- The home stops being your primary residence, including a move into long-term care.
To secure the loan, the province registers a caveat against your title at a Land Titles Office. It stays there until the loan is fully repaid.
What Happens If a Homeowner Dies
When the last qualifying borrower dies, the balance plus interest becomes due. A surviving spouse or partner can continue the deferral, and apply for future annual loans, if they meet all four of these conditions:
- They are 55 or older.
- They are a registered owner of the home.
- They lived in the home before their spouse or partner died.
- They continue to live in the home as their primary residence.
The threshold here is 55, not 65. If the surviving partner doesn’t meet these conditions, the estate settles the loan, usually from the sale of the property.
If Your Application Is Denied
Write to the Executive Director of Seniors Program Delivery to request a review. Include a letter explaining why the decision should be reconsidered, along with any supporting documents. Send it to the same mailing address used for applications (PO Box 1200 STN Main, Edmonton, Alberta T5J 2M4), upload through the Alberta Seniors Financial Assistance portal, or fax to 780-644-1810. The program does not publish a review deadline, but submitting quickly gives you the best chance of resolving the matter before the next tax cycle.