Toronto Property Tax Rebate for Seniors: Eligibility and Deferral

Toronto’s property tax rebate for seniors, formally the Property Tax, Water and Solid Waste Relief Program, can cancel or defer your annual property tax increase and credit your utility bills if you are 65 or older (or 60 to 64 on certain federal supplements), own and live in your home, and your household income does not exceed $62,000. Applications for the 2026 tax year are due November 2, 2026, and can be filed online or by mail.¹

Who Qualifies

You qualify as a low-income senior if you are 65 or older by December 31 of the tax year. You can also qualify between ages 60 and 64 if you receive the federal Guaranteed Income Supplement, or if you are widowed and receive the Spouse’s Allowance under the Old Age Security Act.²

Beyond age, four conditions decide eligibility for the 2026 tax year:

Combined household income for all owners and spouses living at the property cannot exceed $62,000. The city verifies this against line 15000 of your Canada Revenue Agency Notice of Assessment.
For the tax cancellation stream, the home’s assessed value must be below $975,000.
You must have owned and lived in the home as your principal residence for at least one year before October 31, 2026.
Your property tax account cannot be in arrears from prior years, and your water and utility accounts must be paid in full.

People named on the property title who do not live at the address are not counted toward household income, but you will need to prove their non-residency with something like a driver’s licence showing a different address.³

Cancellation or Deferral

The program is often called a rebate, but it actually offers two different forms of property tax relief, and the one you get depends on which you apply for.

A tax increase cancellation wipes out the property tax increase from the previous year entirely. Your bill is effectively frozen at its prior-year level, and the cancelled amount is gone permanently. This is the stream that requires the home’s assessed value to be under $975,000.³

A tax deferral postpones the increase rather than eliminating it. The deferred amount is registered as a debt against the property, and the city recovers it when the home is sold or transferred. Deferrals have slightly broader age eligibility: people aged 50 and older who receive a registered pension can qualify, in addition to those meeting the standard senior thresholds.²

Cancellation suits you if you plan to stay in the home indefinitely. Deferral helps with cash flow now but increases what your estate or a future buyer eventually pays.

Water and Solid Waste Rebates

If you qualify, you also receive rebates on your water bill and solid waste collection fees, applied directly to your utility account.⁴ For 2026, annual solid waste charges range from $317.85 for a small bin to $524.06 for a large bin. Extra-large bins are not eligible. The city does not publish the exact rebate percentages on the general program page; the specific credit shows up on your account after approval.³

How to Apply

Before starting, gather:

Your property tax bill or account statement, which carries the 21-digit assessment roll number the application asks for.⁵
An unaltered Canada Revenue Agency Notice of Assessment for every owner and spouse living at the property.
Proof of age (driver’s licence, birth certificate, or similar) if you are applying as a senior for the first time.
Proof of a different address for any owner on the title who does not live at the property.

The income you enter must match line 15000 of your Notice of Assessment exactly. Mismatches are one of the fastest routes to additional review or rejection, and submitting an altered Notice of Assessment will trigger a denial outright.³

Apply online through the City of Toronto’s website, or mail your completed application and documents to Revenue Services, Property Tax Rebates, 5100 Yonge St., Toronto, ON M2N 5V7.³

The 2026 deadline is November 2, 2026. The city does not publicize a grace period, and missing the date likely means waiting until the next tax year.⁶

Revenue Services reviews your documents and sends a confirmation letter with the decision. Approved relief appears as a line item on your property tax bill; utility credits post separately. You can check your status any time by signing into the city’s Property Tax Lookup tool and opening the Summary of Rebates tab.³

You Have to Reapply Every Year

This is not a one-time enrollment. You must reapply each year and submit fresh documentation by the deadline. There is no simplified renewal form; the city requires the same supporting documents every time.³

If Your Application Is Denied

Common reasons for rejection: household income above $62,000, assessed value at or above $975,000, outstanding taxes or utility charges, failure to meet the one-year ownership and occupancy rule, or an incomplete or altered Notice of Assessment.³

If you think the denial was wrong, you can file a property tax appeal. After review, you are notified of the assessment and invited to a meeting of the General Government Committee, where you can make a deputation and present your case. If the committee rules against you, you have 35 days to escalate to the Assessment Review Board. If the committee has not decided by September 30 of the review year, you can go directly to the Assessment Review Board by filing before October 21.⁷

One boundary to note: anyone who knowingly submits false information loses eligibility for that year, must repay any relief already received, and owes interest at 1.25 percent per month on the repaid amount dating back to when the relief was first granted.³

1
City of Toronto. Property Tax, Water & Solid Waste Relief and Rebate Programs
2
City of Toronto. Toronto Municipal Code Chapter 767 – Taxation, Property Tax
3
City of Toronto. Property Tax, Water & Solid Waste Relief
4
City of Toronto. City of Toronto Approves 2026 Interim Rates and Fees for Toronto Water and Solid Waste Management Services
5
City of Toronto. Pay Your Property Tax Bill
6
City of Toronto. Property Tax & Utility Applications & Deadlines
7
City of Toronto. Property Tax Appeal – Cancellation, Reduction or Refund of Taxes