Special COVID-19 Pre-Authorized Payment Plan

The City of Niagara Falls understands that some residents and businesses are experiencing financial hardships due to the COVID-19 pandemic. In a response to this the City has created a Special COVID-19 Pre-Authorized Property Tax Payment Plan.

Plan Details

To allow for owners and tenants responsible for paying property taxes the ability to pay their property taxes outstanding from 2020 and current taxes from 2021 through pre-authorized payments over twelve equal installments on the 16th of each month from February 16, 2021 to January 16, 2022. No penalty and interest is charged for accounts on this payment plan. If a payment is returned NSF the owner must replace the payment within the first month of default. If the payment is not replaced within one month the account will be removed from the program and normal penalty and interest charges will begin as of the date of default.

Program Criteria Residential/ Farm

CriteriaAcceptable Documentation
Property Tax Account must have been paid in full by February 28, 2020
  • i.e. First installment of the interim 2020 tax bill must have been paid
The City will use its records to confirm this prior to granting any eligibility under this special payment plan.
Must not have any outstanding applications for any other form of property tax relief from the City in respect to 2020 or 2021 taxes, including but not limited to:
  • Assessment Appeals
  • Requests for Reconsideration
  • Any other special relief under the Municipal Act
The City will confirm this prior to granting any eligibility under this special payment plan.
The property must be the primary residence of all owners or a tenant who is directly responsible for paying the property taxes.Owner Occupants must provide:
  • A copy of a 2019 or 2020 federal notice of assessment confirming the primary address of all listed owners
  • Current driver’s license or other official documentation confirming the address as primary residence
Tenant Occupants must provide:
  • A copy of the current lease to confirm when occupancy began and that the tenant is directly responsible for paying the property taxes
  • A receipt or bank statement showing the last property tax payment was made by the tenant
  • Current driver’s license or other official documentation confirming the address as primary residence
Must demonstrate severe financial hardship resulting from the COVID-19 pandemic during 2020Evidence of application and acceptance to receive benefits under the federal/provincial COVID-19 related relief programs. For example:
  • Canada Emergency Response Benefit (CERB)
  • Emergency Leave
  • Other similar programs
Any other documentation, form or evidence that establishes severe demonstrable financial impacts as determined in the sole discretion of the Treasurer.
Applications and all supporting documentation must be received by January 29, 2021Applications can be submitted:
  • Online through the City website
  • Dropped off to either City Hall or the MacBain Centre

Commercial / Industrial Criteria

CriteriaAcceptable Documentation

Property Tax Account must have been current as of February 28, 2020

  • i.e. First installment of the interim 2020 tax bill must have been paid

The City will use its records to confirm this prior to granting any eligibility under this special payment plan.

Must not have any outstanding applications for any other form of property tax relief from the City in respect to 2020 or 2021 taxes, including but not limited to:

  • Assessment Appeals
  • Requests for Reconsideration
  • Any other special relief under the Municipal Act
  • Vacancy Rebates

The City will confirm this prior to granting any eligibility under this special payment plan.

Must document that the core operation of the business at the subject location was adversely impacted

Documents that establish disruption of business beginning no earlier than March 2020 including:

  • Forced closure notice
  • Layoff notice sent to employees
  • Notice of closure sent to patrons

Evidence of application/acceptance to receive benefits under federal/provincial COVID-19 relief programs including but not limited to the Canada Emergency Commercial Rent Assistance.

Documents that establish reduced business income beginning no earlier than March 1, 2020 compared to the same time last year including at least one of the following:

  • Gross receipts
  • Revenue from sales
  • Profit/loss statements
  • Evidence of defaulted rent payments

Applications and all supporting documentation must be received by January 29, 2021

Applications can be submitted:

  • Online through the City website
  • Dropped off to either City Hall or the Macbain Centre

Additional Criteria for Commercial Landlords of Tenanted Properties

All criteria from Commercial and Industrial listed above as well as the following:

CriteriaAcceptable Documentation

A property wide reduction in rental income of 30% or greater for 2020

A copy of 2019 and 2020 rent rolls for the property showing the status of each account

Confirmation that vacancies are related to the pandemic

A written summary of tenants that terminated their leases or failed to renew (and were not replaced) during 2020

Confirmation of an unrecoverable reduction in rental income from current tenants

If tenants that defaulted continue to occupy the property, an explanation as to whether they remain responsible for those rental amounts.

Copies of rent reduction agreements entered into with the tenants under the Canada Emergency Commercial Rent Assistance Program

Authorization to confirm tenant account details with tenants

A listing of current tenants that have been relieved of paying any amounts in default along with authorization for the City to contact the tenant to seek confirmation if deemed appropriate

How to Apply

Please include all necessary attachments.