Seniors in Ontario have four main sources of property tax relief: a provincial grant of up to $500 a year, a property tax credit of up to $1,198 paid monthly, a municipal deferral of tax increases that every municipality is required by law to offer, and an assessment exemption for accessibility renovations. The first two are claimed on your tax return. The others require separate applications. None of them cancel each other out, so it is worth checking all four.
The $500 Senior Homeowners’ Property Tax Grant
The Ontario Senior Homeowners’ Property Tax Grant (OSHPTG) is a cash payment issued by the Canada Revenue Agency after your return is assessed, not a reduction on your tax bill. The maximum is $500 a year, and it cannot exceed the property tax you actually paid the previous year.1Government of Ontario. Senior Homeowners’ Property Tax Grant
To qualify for the 2026 grant, you or your spouse or common-law partner must have met all of these conditions by December 31, 2025:
- 64 years of age or older
- Owned and occupied a principal residence in Ontario
- Paid Ontario property tax for the year
- Adjusted family net income below $50,000 if single, or $60,000 if a couple
The grant tapers rather than cutting off cleanly. If you are single, separated, divorced, or widowed, you get the full $500 at $35,000 or less in adjusted family net income. Above that, the grant shrinks by 3.33% of every dollar until it disappears at $50,000. For couples, the full amount applies up to $45,000 in combined adjusted family net income and phases out the same way, hitting zero at $60,000.2Canada Revenue Agency. Ontario Senior Homeowners’ Property Tax Grant (OSHPTG) Questions and Answers Only one person per couple can receive it in a given year.
The Ontario Energy and Property Tax Credit
Many seniors zero in on the grant and miss the Ontario Energy and Property Tax Credit (OEPTC), which is usually worth more. For 2026, the OEPTC for seniors maxes out at $1,488: a $290 energy component and a $1,198 property tax component.3Canada Revenue Agency. Ontario Energy and Property Tax Credit Questions and Answers
The property tax component starts at a base of $606 plus 10% of your occupancy cost, up to the $1,198 ceiling. Occupancy cost is the property tax paid on your principal residence, or, if you rent, 20% of the rent you paid. Renters can claim the OEPTC even though they cannot claim the OSHPTG.4Government of Ontario. 2025 Fall Statement – Descriptions of the Tax Provisions
The OEPTC is paid monthly through the Ontario Trillium Benefit, usually starting July 10. If your total annual entitlement is $500 or less, the CRA pays it as a single lump sum instead. One caveat: if your OSHPTG plus the property tax portion of the OEPTC together exceed the property tax you actually paid, the OEPTC gets trimmed. The CRA says this rarely happens in practice.3Canada Revenue Agency. Ontario Energy and Property Tax Credit Questions and Answers
Municipal Deferrals for Low-Income Seniors
Every upper-tier and single-tier municipality in Ontario is required by law to pass a bylaw offering tax relief to low-income seniors. Section 319 of the Municipal Act, 2001 says a municipality “shall pass a by-law” providing deferrals, cancellations, or other relief on tax increases for residential property owned by low-income seniors or low-income persons with disabilities.5Government of Ontario. Municipal Act 2001 SO 2001 c 25 – Section 319
What that bylaw covers depends on the municipality. Some defer only the annual increase; others allow deferral or cancellation of a portion of the base amount. Each municipality writes its own definition of “low-income,” so the cutoff in Toronto differs from the cutoff in Sudbury or Kingston. A common benchmark is receipt of the federal Guaranteed Income Supplement, but not every municipality uses it.
A deferral is not forgiveness. The municipality registers what amounts to a lien against your property, and the accumulated balance comes due when the home is sold or transferred, or when the homeowner dies. Some municipalities charge interest on deferred amounts; others do not. Call your local treasury or tax department for the specific terms, income definition, and application deadline. These programs sit on top of the provincial grant and credit, so claiming one does not disqualify you from the others.
Exemption for Accessibility Renovations
If you have modified your home for a senior aged 65 or older, part of its assessed value may be exempt from property tax under the Assessment Act. The increase in assessed value caused by accessibility renovations — such as wider doorways, wheelchair ramps, or accessible bathrooms — is removed from the tax calculation.6Municipal Property Assessment Corporation. Exemption for Seniors and Persons with a Disability
The exemption applies in three situations. For renovations to an existing home, the increase in assessed value from the modifications is exempt. For custom-built homes designed with accessibility features, a flat 10% exemption applies to the assessment, covering the residential building plus up to one acre of land on larger properties. And for a temporary garden suite used to house a senior, the entire assessed value of the suite is exempt.
MPAC sends a confirmation letter every two years to verify the property still qualifies. If you do not respond, or if the senior no longer lives in the home, the exemption is removed.6Municipal Property Assessment Corporation. Exemption for Seniors and Persons with a Disability
How to Claim the Provincial Grant and Credit
Both the OSHPTG and the OEPTC are claimed on one document: Form ON-BEN, filed with your T1 income tax return.7Canada Revenue Agency. 5006-TG ON-BEN Application for the 2026 Ontario Trillium Benefit and Ontario Senior Homeowners’ Property Tax Grant Tick box 61020 for the OEPTC and box 61070 for the OSHPTG. You will need the property tax amount from your municipal bill and, if applicable, rent paid during the year. If you are married or in a common-law relationship, only one spouse applies for both, and if only one of you is 64 or older, that person must be the one who files.3Canada Revenue Agency. Ontario Energy and Property Tax Credit Questions and Answers
Timing matters. If your 2025 return is assessed by June 19, 2026, your Ontario Trillium Benefit payments start on July 10, 2026 and continue monthly. If it is assessed later, the first payment will include the missed months, but you could wait four to eight weeks after assessment before anything arrives. The OSHPTG is issued separately, usually as a lump sum once the CRA processes your return.
Municipal deferral programs are separate. Apply directly to your local tax office, which will typically ask for proof of income such as a CRA Notice of Assessment, along with the 19-digit property roll number from your MPAC Property Assessment Notice.8Municipal Property Assessment Corporation. About My Property
If Your Assessment Is Too High
Every relief program is calculated against the assessed value set by the Municipal Property Assessment Corporation. If that value is inflated, you may be overpaying even after grants and credits are applied. Fixing a bad assessment can be worth more than any relief program.
Start with a Request for Reconsideration filed with MPAC. For residential properties, this step is mandatory before you can appeal further. If MPAC’s response does not resolve the issue, you have 90 days from the date of that decision to file a formal appeal with the Assessment Review Board.9Municipal Property Assessment Corporation. How to File an Appeal
Before appealing, check your property details on MPAC’s AboutMyProperty portal using your roll number and access key. Errors in the recorded characteristics of your home, such as an extra bathroom that does not exist or the wrong year of construction, are the easiest wins. Correcting those through a Request for Reconsideration is faster and cheaper than a full hearing.