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TAX RELIEF FOR SENIOR CITIZENS AND LOW-INCOME DISABLED PERSONS
Seniors over 65 years old, low-income seniors between 55 and 64 years old and low-income citizens with a disability who own a principal residence in the Town of Whitchurch-Stouffville, may be eligible for an annual deferral of all or part of your property tax increases. All deferred taxes must be repaid in full upon the sale or transfer of title to the property. Repayment is not required if the transfer of the property is being made to a spouse.
The Tax Deferral Program is pursuant to Regional Municipality of York By-Law No. A-0339-2004-026
Eligibility
The property for which the taxes are payable must be located in the Town of Whitchurch-Stouffville and must be owned by an eligible senior or disabled person as a principal residence on January 1 of the eligible year.
- To be eligible for a full deferral of the tax increase, you must be:
- Disabled, as defined by the Ontario Disability Support Program Act, 1997, receiving benefits under the Ontario Disability Support Program, (ODSP) or the Guaranteed Annual Income System for the disabled (GAINS) and be eligible to claim a disability amount as defined in the Income Tax Act; or
- A senior over 65 years old
- To be eligible for a partial deferral of the tax increase, you must:
- Be 55 – 64 years old and receiving a property tax increase of more than $100 in a reassessment year, and
- Have an annual gross household income from all sources of $23,000 or less if single, or $40,000 or less in the case of a family of two or more persons, and
- Be the owner of the property on January 1 of the taxation year for which the deferral has been requested.
Conditions \ Definitions
a) A low-income senior is defined as a person who has is at least age 65 in the year prior to the year being for which a deferral is being applied for (i.e. income is not a factor, only age).
b) A low income disabled person is an individual who is in receipt of benefits under the ODSP or GAINS and eligible to claim a disability amount as defined in the Income Tax Act.
c) An owner means a person assessed as the owner of a residential/farm property and includes the owner of a condominium.
d) For the purposes of this program, “spouse” means a person:
- to whom the person is married, or
- with whom the person has cohabited for at least one year, or
- with whom the two are together the parents of a child or
- with whom the two have together entered into a cohabitation agreement.
e) Tax assistance will be in the form of a deferral of property taxes if the eligible owner, the spouse of the owner or both occupy the property for which the relief is requested as their principal residence on January 1 of the eligible year.
f) Tax assistance will be allowed only on the principal residence of an eligible owner or spouse.
g) For properties which are jointly held or co-owned by persons other than a spouse, both owners must qualify to receive tax assistance.
h) For residential properties of more than one unit and less than seven units, tax assistance will be granted on a pro-rated basis for the unit occupied by the eligible owner only.
i) Tax assistance amounts are not transferable to an ineligible owner.
j) Any tax assistance given will not be subject to interest charges.
k) Tax assistance applies to current taxes only, not tax arrears. Application for tax assistance will not be approved until all outstanding tax arrears are paid.
l) Applications must be made annually to establish continued eligibility.
m) Tax assistance amounts will be deferred until the property is sold or title is transferred to another owner. At that time the total amount deferred becomes payable to the Town of Whitchurch-Stouffville and will be transferred back on the tax roll. If unpaid, penalties and interest will be charged on the amount until paid.
n) The current year deferral will be based on the current year’s annual property taxes, subtract the base year property taxes. Any increase in the property taxes is the amount that is deferred.
o) The same property will always use the same base year as the basis for the starting point of the tax deferral
How to Apply
To determine your eligibility to receive a property tax deferral, please complete and submit the Property Tax Deferral Application Form for Seniors and Low-Income Persons with Disabilities. Applications must be received by the Tax Office no later than September 30, of the taxation year for which you are requesting a property tax deferral.
The Tax Department can be reached at 905-640-1910 ext. 2240 or 2462, or by email at tax@townofws.ca
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