Water and Property Tax Relief Programs

All eligible low-income seniors or low-income persons with disabilities may be entitled to receive a $500 per year deferral of their current property taxes. Participation in the program requires that the property owner complete an application for the deferral of municipal taxes on an annual basis and meet certain eligibility qualifications outlined below. 

Qualified applicants may defer $500 per year for a maximum of 10 years towards taxes levied on the primary residence until the property is sold or ownership is transferred. All tax increases, including assessment-related increases, are eligible for this deferral program. Once the resident has deferred 10 years of property taxes, they will no longer be eligible for additional deferrals. The resident will not be required to pay back the deferral until the property has sold or ownership is transferred.

Residents are encouraged to consult a financial advisor before applying for this program. Participants will want to confirm all potential implications around their eligibility to claim property tax related income tax credits, such as the Ontario Property Tax Credit and the Senior Homeowner’s Property Tax Grant. The deferral program could also have an impact on the applicant’s current mortgage or any future lending.

Who can apply

• The applicant must be the registered owner of the property
• The applicant must satisfy one or both of the following:
  • Is 65 years of age or older and in receipt of the Guaranteed Income Supplement (GIS) requirement OR
  • Is disabled and in receipt of assistance under the Ontario Disability Support Program (ODSP)

Ownership/Occupancy

• The applicant(s) must occupy the property as their principal residence
• The applicant(s) must be assessed as the owner of the property for a period of not less than one year immediately preceding the date of application
• The property must be in the residential or farm tax class
• The applicant must disclose if they have a mortgage or any other registered loans against the property and provide signed acknowledgment that the deferral could impact their current mortgage agreement or future lending

Tax account requirements

• The property taxes must be paid in full at the time of application
• Property taxes must remain up to date to continue to qualify for the deferral (less any previously qualified deferral amounts)
• If at any point throughout the year the property taxes are not paid in full, the deferral will be added back to the tax account and become due immediately
• The maximum length of the deferral program is 10 years
• The accumulated value of the annual deferrals for the property cannot exceed $5,000.00
• Once approved, the deferral will be registered against the property and will become due when the property is sold or ownership is transferred
• The tax deferral is not transferable to another person

Mandatory requirement

All participants must enroll in the Senior Deferral Pre-Authorized Payment Plan, which requires monthly pre-authorized debit withdrawals from a chequing account on the 1st of the month.

Application deadline

The application link will be available on August 1, 2026.

Applications will be accepted from August 1 to October 31 each year.

A new application must be submitted each year. 

Deferral application timing

The deferral will be applied on the interim tax bills in February of the following year. 

Administration fee

At the time of discharge, there will be a one-time $150.00 fee to cover administration costs. This fee is added to the total deferral amount when the property is sold or ownership is transferred. 

Additional questions

Please forward any inquiries to the Taxation and Assessment Officer at 905-356-7521 ext. 4214.

The Region of Niagara has a Senior or Persons with Disabilities property tax deferral program. If you are 65 or older or a low-income person with a disability and own your home in Niagara, you might qualify to postpone some or all of your yearly property tax increases. It is important to note that this is not a rebate program but rather a deferral to pay a portion of your property taxes at a later date.

Step 1: Check your eligibility

Who can apply:

• Seniors aged 65+ who receive the monthly Guaranteed Income Supplement under Part II of the Old Age Security Act (Canada), or
• Individuals with a disability who receive ongoing benefits from the Ontario Disability Support Program

Ownership/Occupancy:

• You must own and live in the property as your principal residence in Niagara
• You must have owned a home in Niagara for at least one year before applying

Tax account requirements:

• The deferral only applies to current taxes, not past-due amounts
• Your property taxes must be up to date to remain eligible
• Applications must be received annually
• The deferral amount is for a year-over-year increase in property taxes that exceeds $200
• A tax reduction from an assessment appeal may change the deferral amount

Step 2:  Apply

• Submit your application by February 28 of the following year
• Review and complete the Application for Deferral of Property Taxes found on the Niagara Region website
• Submit the application form by email or mail to:

City of Niagara Falls
Finance Department - Attention City Treasurer
4310 Queen Street
P.O. Box 1023
Niagara Falls, ON L2E 6X5
Email: taxes@niagarafalls.ca 

Step 1: Check your eligibility

You may qualify for a $102 water account rebate and/or an $80 property tax rebate if:

• You receive the Federal Guaranteed Income Supplement (GIS) or Ontario Disability Support Program (ODSP)
• You live at the property as a registered water account holder or property owner in Niagara Falls
• One rebate per household. GIS and ODSP rebates cannot be combined

Step 2: Apply

• When to apply:  Apply between August 1 and October 31, 2025
• Complete the application: 2025 Water and Tax Rebate Application
• Documents you will need: 
  • Proof of address (e.g., driver’s license)
  • Proof of Guaranteed Income Supplement: 2025 entitlement letter from Service Canada. Your Letter of Entitlement is mailed to you by Revenue Canada in July of each year. You can visit your Canada.ca My Service Account to access this information. The City of Niagara Falls is not authorized to retrieve this information on your behalf.
  • Proof of Ontario Disability Support Program ODSP: 2025 confirmation letter from your caseworker or statement of an ODSP deposit in 2025

Step 3: Submit your application

Submit your completed application and documents:

• In person at City Hall, 4310 Queen Street, or MacBain Community Centre, 7150 Montrose Road
• By drop-box outside City Hall or MacBain Community Centre (label envelope "Water/Property Tax Rebate")
• By email to: water@niagarafalls.ca 
• By mail to: City Hall c/o Water/Tax Rebate Program 4310 Queen Street, P.O. Box 1023, Niagara Falls, ON L2E 6X5

Step 4: Check that you received your rebate

Your rebate will appear as a credit on your water account by the end of 2025 under your bill's "adjustment" line.

If you have any questions, please email us at water@niagarafalls.ca or call 905-356-7521.

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

Visit the Government of Ontario website for more eligibility information and instructions on how to apply through your annual tax return.

Government of Ontario – Senior Homeowner’s Property Tax Grant

Step 1: Check your eligibility

Charities are eligible for reduced property taxes. Current legislation requires the City Council to rebate a minimum of 40% of the total property taxes payable by a charity. It also allows rebates of between 0% and 100% to organizations deemed to be similar to a charity.

If all eligibility requirements are met, the following rebates will be provided:

• Navy Leagues, as defined under section 6 of the Assessment Act (100% of taxes paid)
• Legions and other similar organizations, as defined under section 6.1 of the Assessment Act (100% of taxes paid)
• All other eligible charities as defined in subsection 248 (1) of the Income Tax Act, and have a registration number issued by the Canada Customs and Revenue Agency (40% of taxes paid)

Step 2: Apply

• Complete the application form for tax rebates for charitable organizations found on the Niagara Region website
• Applications for rebates for the current taxation year will be accepted between January 1 of the tax year and February 28 of the following year. The form includes a section explaining what evidence you need to provide
• Submit the form and required evidence by email or mail to:

City of Niagara Falls
Finance Department - Attention City Treasurer
4310 Queen Street
P.O. Box 1023
Niagara Falls, ON L2E 6X5
Email: taxes@niagarafalls.ca 

Contact the Finance Department at 905-356-7521 ext. 4214 for more information.

The City of Niagara Falls offers a rebate program to assist residents who experience unusually high water bills due to unforeseen plumbing issues, such as leaks.

Ways to apply:

You can apply for a High Water Consumption rebate in a few easy ways.

• Complete the online form
• Phone 905-356-7521 to request assistance with your application
• Email: Send your completed application and supporting documents to service@niagarafalls.ca

Note: Supporting documentation—such as plumbing repair invoices, photos, or proof of leak—is required to process your application.

• When will I see the rebate on my water account? Water usage at the property must be back to normal average consumption, proving the leak has been repaired before the application can be processed. This can take up to 4 months.
• I received a rebate many years ago, but have just experienced another major leak; can I still apply for a rebate? Unfortunately, no, rebates are one-time per household, per owner.
• How is the rebate calculated? Approved adjustments will be calculated based on 50% of the water and sewer volumetric charges exceeding the average of the similar period from the previous year.  The resident will be responsible for payment of the remaining 50%, applicable service charges, and average bill for the period. If actual usage is not historically available, an estimate will be used based on similar-sized properties with a similar use of the property.

Applications under Section 357: Property Tax Refunds

Property owners can apply for a property tax refund under Section 357 of the Municipal Act, 2001, for the following reasons:

• The property is no longer taxed at its current rate
• The property became exempt from taxes
• Fire/demolition of the property
• Removal of a mobile unit
• Overcharges caused by a clerical or factual error (not an assessment judgment)
• Repairs or renovations prevent normal use of the land for at least three months

The property tax refund application can be made during or for the entire year. It must be made no later than February 28 of the year following the taxation year to which it relates.

Please ensure you apply for only one section of the application and include all applicable information from the document checklist.

For assistance, call the Finance Department at 905-356-7521 ext. 4214.

Appeals for sickness or extreme poverty

City Council has authorized the Assessment Review Board (ARB) to handle appeals for tax relief due to sickness or extreme poverty, as outlined in By-law 2021-54.

For more details or forms:

• Municipal Act Appeals
• Assessment Review Board Tax Relief due to Sickness or Extreme Poverty Information Package
• Municipal Act Application / Appeal - Sickness or Poverty Application Form

Contact the ARB at 1-866-448-2248. Applications must be submitted by February 28 of the following year to which the application relates.

For assistance, call the Finance Department at 905-356-7521 ext. 4214.

Application under Section 358: Adjustment due to a factual error

Property owners can apply under Section 358 of the Municipal Act, 2001, for a tax refund if there is a clerical or factual error in the assessment roll (not an assessment judgment). This applies to overcharges for up to two years prior to the application year.

For assistance, call the Finance Department at 905-356-7521 ext. 4214.

The Government of Ontario supports agriculture through farm tax incentive programs.

• MPAC - Learn about qualifying for Farm Tax Incentive Programs
• Agricorp - Farm Property Class Tax Rate Program

Through the Managed Forest Tax Incentive Program (MFTIP), landowners who get their property classified as 'Managed Forest' pay 25% of the municipal tax rate set for residential properties.

Visit the Government of Ontario website to learn more about the Managed Forest Tax Incentive Program.