City of Thunder Bay

City of Thunder Bay Tax Deferral Program for Low-Income Seniors and Low-Income Persons with Disabilities

Low-income seniors and low-income persons with disabilities may apply for a partial deferral of property taxes. The tax deferral applies to the tax increase in the current year (greater of $100 or 10% of the previous year's taxes) and not to tax arrears of outstanding taxes. Applications for the year must be received no later than October 1st of the tax year.

To find out if you qualify visit the City of Thunder Bay website at:

www.thunderbay.ca to access the guidelines and download the application form.

A low - income person with disabilities must be receiving:

• an increment paid under the Ontario Disability Support Program Act; or
• a disability amount paid under the Canada Pension Plan and meet a needs test in accordance with the Social Assistance Reform Act

A low - income senior must be 65 years of age or older and in receipt of an increment paid under:

• the Guaranteed Income Supplement (GIS); or
• the Guaranteed Annual Income System (GAINS)

How the Program works:

• you must complete an application for this program each year to establish eligibility
• The City of Thunder Bay, Revenue Division, must receive the application by October 1st for tax deferral in the current year
• Applicants must be owners of residential / farm property within Thunder Bay for a period of one (or more) year(s) preceding the application. The property must be your principal residence.
• The tax deferral applies to the tax increase in the current year (greater of $100 to 10% of the previous year's taxes) and not to tax arrears or outstanding taxes
• The tax increase will only be deferred after payment in full is received for any tax arrears or outstanding taxes
• The taxes are a lien on the property and will be collected upon the sale of the property or if the owner becomes ineligible under the terms of the application
• For properties jointly held or co-owned by persons other than the spouses or same-sex partner of such persons, both or all co-owners must qualify under the applicable eligibility criteria in order to receive tax deferral
• Tax deferral amounts are not transferable to the estates of deceased owners
• The applicant must agree to provide the necessary information to the City of Thunder Bay, Revenue Division in order to demonstrate that eligibility requirements have been met
• The applicant must agree to sign a waiver providing the City of Thunder Bay, Revenue Division access to personal information for the purpose of confirming eligibilty

How To Get an Application:

• applications are available for pick up at the City of Thunder Bay, Revenue Division, City Hall, 500 Donald Street East, Thunder Bay
• or send request in writing to the City of Thunder Bay, Revenue Division, City Hall, 500 Donald Street East, Thunder Bay, ON  P7E 5V3
• or you can download application at www.thunderbay.ca/docs/revenue/2555.pdf

Questions about the Tax Deferral Program for Low-Income Seniors and Low-Income persons with Disabilities should be directed to:

The City of Thunder Bay, Revenue Division, City Hall, 500 Donald Street East, Thunder Bay, P7E 5V3,

Telephone: 807.625-2604