As part of the 2024 Budget, the City of Markham introduced the Low-Income Seniors Property Tax Assistance Program to provide relief to eligible low-income seniors by providing flexible, interest-free repayment plan option for their property tax arrears. 

Eligible seniors approved for the program will have the late payment charges on their existing property tax arrears forgiven as a measure to provide immediate relief and prevent further financial burden. Once arrears are addressed, seniors will have the option to be enroled into the City Tax Deferral Program, which will freeze property tax increases until their property is sold. 

For the 2024 taxation year, the program will begin on June 1, 2024 and run throughout the year with no fixed application deadline. For 2025 and beyond, eligible low-income seniors who wish to participate will be required to apply by March 30 to be enroled into the program. 

To apply, please fill out the Low-Income Seniors Property Tax Assistance Program application.

• The form can be electronically filled out in Adobe Acrobat. To insert your e-signature click on "E-Sign" on the top left navigation bar and follow the instructions. Once the application is completed, click on the "Save As" button on the bottom of the form. Submit your completed application along with supporting documents to: etax@markham.ca
• The form can also be printed out and submitted along with supporting documents to: etax@markham.ca

Low-Income Seniors Property Tax Assistance Program - FAQ’s

When will the program start?

• For the 2024 taxation year, the program will begin on June 1, 2024 and run throughout the year with no fixed application deadline
• For 2025 and beyond, eligible low-income seniors who wish to participate will have to apply by March 30 to be enroled into the program.

How do I know if I’m eligible?

Eligibility Criteria:

• Be sixty-five (65) years of age or older as of January 1, 2024
• You are the owner and occupant of a residential property used as the principal residence in the City of Markham
• You (owner) must be receiving the Government of Canada’s Guaranteed Income Supplement (GIS) under Part II of the Old Age Security Act (Canada) as of the application submission year

How do I apply?

Application Process:

• Submission: Low-Income Seniors will be able to obtain the application forms from the City of Markham both online and in person Completed applications and supporting documentation will need to be submitted to the Tax Office at the Markham Civic Centre either online, by mail or in person. Only one application per household can be made and an application cannot be submitted by an owner for more than one property.
• Documentation: Applicants must provide proof of age, income (including a GIS statement), and property ownership with their application. Acceptable documents include government-issued identification, income tax returns, and property tax statements.
• Verification: The City of Markham will conduct a review of each application to ensure accuracy and eligibility. Applicants may also be required to provide additional information if required. 

What if I don’t have a computer or unable to access to the tax assistance application form?

If you require assistance obtaining the application form, or need help completing it, please contact the City of Markham at 905.477.5530 or email etax@markham.ca

How do I apply for Guaranteed Income Supplement (GIS) or know if I’m receiving GIS?

• Guaranteed Income Supplement (GIS) is provided by the Government of Canada under the Old Age Security Act (Canada) and is administered by Human Resources Development Canada. If residents require further information, they can call (toll free): 1.800.277.9914
• Additional information on the Guaranteed Income Supplement (GIS) program can be found on the Government of Canada’s website or at any Service Canada Centre Office

I’m not 65 of years of age and/or not currently receiving GIS benefits, can I still apply for the Low-Income Seniors Property Tax Assistance Program?

The Low-Income Seniors Property Tax Assistance Program is currently only available to property owners who meet the following eligibility criteria:

• Be sixty-five (65) years of age or older as of January 1, 2024
• Owner and occupant of a residential property used as the principal residence in the City of Markham
• Owner must be receiving the Government of Canada’s Guaranteed Income Supplement (GIS) under Part II of the Old Age Security Act (Canada) as of the application submission year

I do not meet the criteria for eligibility but am experiencing financial difficulties and cannot pay my taxes. What are my options?

We encourage all residents who currently have tax arrears or who may be experiencing financial difficulties, to contact the City’s Tax office to discuss available options.

Heritage properties would be eligible for a tax relief. Thanks to the City of Markham commitment to the heritage preservation.

Please see the  Heritage Property Tax Reduction Program to learn more.

To apply, please fill out the Heritage Property Application fillable form [PDF]

If you are a registered charity within a commercial or industrial-class property, you may be eligible for a tax rebate. The City will require certain information about your property to process your application. You may need to contact your landlord for details.

Applications are due by the last day of February after the tax year being applied for. Fill out a "Charity Rebate Form" to apply.

You may be eligible for a total or partial tax deferral if you are:

• A senior citizen who is at least 65 years old
• A low-income senior between the ages of 55 to 64
• A low-income disabled person (see below)

Seniors 65 and Older

• You will need to show documents that prove your age.
• You may be able to defer the tax increase for the given year.

Low-Income Seniors 55 to 64

• You will need to show documents that prove your age. You must also earn $23,000 or less per year (if you are single) or $40,000 or less per year if your family has two or more people.
• You may be able to defer the amount above $100 that your taxes have increased in a re-assessment year.

Low-Income Disabled

You will need to show documents that you:

• Receive benefits from the Ontario Disability Support Program (ODSP) or receive disability amounts under the Social Assistance Reform Act
  or
   
• Receive benefits from the Guaranteed Annual Income System (GAINS) for the Disabled and are eligible to claim a disability amount as defined under the Income Tax Act (Canada)

You may be able to defer the tax increase for the given year.

The property must be located in the York Region. It must also be the principal residence of the senior or disabled person on January 1 of the eligible year.

The total of the deferred and outstanding taxes can’t be more than 75% of the assessed property value.

Any deferred taxes need to be paid when the property is transferred or disposed of unless ownership is being transferred to a spouse.

In order to qualify for the Tax Deferral, all taxes must be received in full by September 30 of the year for which the application refers. The application due date is September 30 of the current year.

To apply, please fill out the online Tax Deferral Form.