Property Taxes

Every four years, residents and property owners receive their new property assessments.

Property assessments are important because they are used by the Region, local municipalities and the school boards to calculate how much a homeowner or business will be charged in property taxes.

Property taxes collected through a general tax levy or special tax levy pay for essential services in Niagara, including:

• Community services for children and seniors
• Garbage collection
• Health and emergency services
• Housing
• Police
• Public transit
• Roads and bridges

Tax relief programs

Niagara Region and other levels of government offer the following tax rebates and deferral programs.

• Senior Homeowners' Property Tax Grant

  If you're a low-to-moderate income senior, you may be eligible for up to $500 back on your property taxes

  For more information on eligibility and how to apply, see Ontario's Senior Homeowners' Property Tax Grant.

• Low-income seniors and low-income disabled persons

  If you are a senior over 65 years of age or a low-income person with a disability and own your principal residence in Niagara, you may be eligible for an annual deferral of either all or part of your property tax increases.

  Eligibility

  Applicant

  • 65 years of age or older and in receipt of the monthly Guaranteed Income Supplement provided under Part II of the Old Age Security Act (Canada)

  - or -

  • Disabled and in receipt of on-going benefits under the Ontario Disability Support Program.

  Ownership / occupancy

  • The applicant must own and occupy the property, within Niagara, as their principal residence for which the tax deferral is applied
  • The applicant must have owned a residential property within Niagara for a period of one or more years preceding the application

  Tax account standing

  • Tax deferral applies to current taxes only and not tax arrears or outstanding taxes
  • To maintain eligibility the property taxes must be current
  • Eligibility for the deferral program is required for each taxation year
  • A tax reduction from a successful assessment appeal may alter the amount of the tax deferral

  To determine your eligibility to receive a property tax deferral, contact the tax office of your local city / town. See the deferral of property taxes for low-income senior and disabled homeowners application form.

  Applications for a tax year are to be submitted by February 28 of the following year.

• Homes built for people with disabilities

  The Province provides a property tax exemption for a portion of the assessed value of all new homes built to accommodate seniors and people with disabilities who would otherwise require care in an institution (premises where on-site care is provided).

  In the past, only the value of alterations or additions made to existing homes to accommodate people with disabilities was exempted from property taxation. New homes with custom-built features did not qualify for any exemption. Ten per cent of the assessed value of new homes built to accommodate seniors or persons with disabilities will also be exempt from property taxation.

  For more information, call 1-866-296-6722, or email the Assessment Office.

• Registered charities and similar organizations

  Charities are eligible for reduced property taxes.

  Current legislation requires Council to rebate a minimum of 40 per cent of total property taxes payable by a charity and permits rebates of between 0 per cent and 100 per cent to organizations deemed to be similar to a charity.

  Contact the tax office of your local municipality to determine your eligibility for a charitable rebate. See the tax rebates for charitable organizations application form.

  Other exemptions are offered in the Assessment Act for legions, navy leagues and other charities. For more information, visit the Municipal Property Assessment Corporation.

• Heritage properties

  Heritage properties may be eligible for a tax rebate.

  The tax reduction for the Heritage Property Program (under Municipal Act, 2001, section 365.2) provides local municipalities with the ability to provide tax reductions or refunds with respect to an "eligible" heritage property. Niagara Region matches tax reductions or refunds adopted by local municipalities under this section.

  To date, Fort Erie and Port Colborne have both adopted programs which provide reductions to eligible heritage properties. Call the Town of Fort Erie at 905-871-1600 or the City of Port Colborne at 905-835-2900 for further details.

  Contact your local municipality to determine if it has a property tax program for heritage properties.

• Vacant properties

  The Municipal Act, 2001 and associated Ontario Regulation provides rebates to vacant commercial or industrial property owners of vacant and / or excess land.

  Property owners who are eligible for a rebate must submit an application to their local city / town hall (not the Region) for each year that a building, or a portion of a building, is vacant.

  The deadline to submit an application for a tax year is Feb. 28 of the following year.

  To be eligible for a rebate, a building or portion of a building must satisfy specific conditions.

• Farmland awaiting development

  As a matter of public policy, farmland in Ontario has traditionally received preferential property tax treatment while it is a working farm.

  By providing tax discounts for farmland awaiting development, municipalities are providing incentives to keep this land under cultivation during the development period.

  The Region maintained its policy to provide discounts for farmland awaiting development during phase I (registered plan of subdivision) at 75 per cent which is in keeping with the lower tax rate afforded to working farms. Phase II (building permit issued) discounts will remain at 0 per cent since farming ceases at this stage.

  Learn about qualifying for Farm Tax Incentive Programs.