As part of our commitment to supporting older adults in our community, the City of St. Catharines is pleased to offer the Older Homeowner Tax Increase Deferral Program. This initiative allows eligible homeowners to defer any year-over-year increases in the City portion of their property taxes, providing financial relief for those on fixed incomes who may be impacted by rising costs.
What is the Older Homeowner Tax Increase Deferral Program?
This program enables qualifying older adult homeowners to delay payment of any increase in their City property taxes over the previous year. For example, if you apply in 2025, the program will defer any increase in the City portion of your property taxes above the 2024 amount. Deferred taxes will be subject to an interest rate of five per cent annually.
The deferred taxes represent a priority lien on the property, whether actively registered against the title or not, and are payable when the home is sold, transferred, or when the homeowner chooses to withdraw from the program.
Who is Eligible?
To qualify for the Older Homeowner Tax Increase Deferral Program, applicants must meet the following criteria:
- The property must be the principal and usual residence of all assessed owners, with the exception of an owner living elsewhere for medical or long-term care, and at least one homeowner must be age 65 or older by December 31 of the enrolment year.
- The property must be classified as residential.
- The total household income must be below the Benchmark Household Income, as defined by Statistics Canada for St. Catharines.
- The property tax account must be current prior to enrolment and remain up to date for ongoing eligibility.
- No more than one owner may be under the age of 65.
- For properties with more than one registered owner, all owners must agree to the program terms of enrollment.
- The homeowner must not be enrolled in other property tax deferral or rebate programs offered by the City or Region.
Program Features
- Deferred Amount: Any increase in the City portion of property taxes over the previous year is eligible for deferral.
- Interest Rate: A reduced interest rate of five per cent per year applies to deferred amounts, as opposed to the standard 15 per cent.
- Flexible Repayment: Deferred taxes remain unpaid until the property is sold or transferred, or until the homeowner decides to withdraw from the program.
- Lien on Property: Deferred amounts represent a priority lien on the property, whether actively registered against the title or not, but do not become due until a sale or transfer occurs.
Important Considerations
Before applying, we recommend consulting a financial advisor to understand how deferral might impact:
- Your eligibility for other tax credits, such as the Ontario Property Tax Credit or the Senior Homeowner’s Property Tax Grant.
- Any existing or future lending arrangements tied to your property.
How to Apply
Applying for the Older Homeowner Tax Increase Deferral Program is simple. Follow these steps to get started:
- Check Eligibility: Ensure you meet the program’s eligibility criteria by answering a few questions online at stcatharines.ca/TaxDeferralApply. If you are eligible, you can continue on to the application form from there.
- Submit Application: Complete the application form, including any required documentation, and submit the $50 non-refundable application fee payable to the City of St. Catharines. You can pay by cheque, cash or debit in-person at our Citizens First customer service desk on the second floor of City Hall during regular business hours. You can also deposit a cheque in the after-hours deposit box at City Hall, located at the James Street entrance. Be sure to include your property tax roll number on your cheque. Do not deposit cash.
- Approval Process: Once submitted, your application will be reviewed by the City, and you will be notified of your approval status within 60 days.
- Deferral Timing: Upon approval, the amount eligible for deferral will be applied to the final tax installment of the final tax billing for the year. If approval occurs after all taxes have been paid for the enrollment year, but prior to December 31 of that year, the amount eligible for deferral will be applied to the first installment of the interim tax billing for the following year.
Check your Eligibility and Apply:
Eligibility Check and Application Form