Frequently Asked Questions
Can I defer the payment of my taxes?
Property Tax Deferral Program for Low Income Seniors and Disabled Persons
In 1998, the City of Brockville established a program for deferral of tax increases due to assessment for Low Income Seniors and Disabled Persons. This program was revised and updated in 2005.
In order to qualify for the revised deferral plan, a ratepayer must meet the following eligibility requirements:
- Annual applications are required no later than September 30 of each year. These applications are available in the annual tax flyer, in the Revenue Office City Hall or on our website. [ APPLICATION ]
- That for the purpose of this program, a low income senior is a person who is 65 years of age or older as of January 1st in the year of the application and receives the Guaranteed Income Supplement (GIS) as established in the Old Age Security Act, Canada.
- That for the purposes of this program, a low income persons with disabilities is defined as one who meets the eligibility requirements for a disability pension under the Family Benefits Act of Ontario.
- That the tax deferral will be measured as the increase of MORE than 5% of the annual taxes over the prior year’s tax levy.
- That the relief shall be in the form of a non-interest bearing tax deferral, that forms a special lien on the property; the property must be occupied by the owner and/or spouse and be the principle residence and that the assessed owners have not applied for a tax deferral on any other properties with in the same year. The property owners must have owned the property not less than one year prior to the date of the application.
- The assessed value of the property shall be no more than 200,000 (RT).
- There are no arrears on the property.
- That the applicant will advise of any changes in household income or improvement to the property.
The deferred taxes shall be paid in full when there is a registered change in the title or the property is sold.