Property Tax, Water & Solid Waste Relief

Apply online for the 2025 Property Tax, Water & Solid Waste Relief Program. Deadline to apply is October 31, 2025. Learn more about program eligibility below.
Apply Online
To check on the status of your relief program application, sign into the Property Tax Lookup and go to ‘Summary of Rebates’ tab.

Household income is based on all property owners who reside at the property, including any spouse. To be excluded from household income determination, any additional owner(s) not living at the property are required to provide a government issued identification as proof of non-residency (e.g., driver’s licence).

If you qualify for the relief programs, the amount of the deferral, cancellation, and water and/or solid waste rebate will be applied to your account. You must meet the following requirements:

  • Tax account must not have taxes owing for prior years.
  • Water/utility account must be paid in full.
  • Applicant/property owner must have owned and occupied the property as their principal residence for one year or more before August 31, 2025.
  • Applicant/property owner must meet the program-specific eligibility criteria.
  • Your combined household income is the total income of all listed owners living at the property, including any spouse.
  • Age requirements must be met by December 31 of the taxation year.
  • Proof of age, such as a driver’s licence, may be required if you are applying as a senior for the first time.

Property Tax Increase Cancellation Program

To qualify the following is required:

  • Combined household income must not exceed $60,000.
  • Residential assessment must be below $975,000.
  • Receipt of disability benefits or meet the below requirements.
    • Be between the ages of 60 to 64 and be in receipt of the Guaranteed Income Supplement (GIS). If widowed, be in receipt of the Spouse’s Allowance. Refer to Old Age Security Act.
    • Be over 65 years of age.

Property Tax Increase Deferral Program

To qualify the following is required:

  • Combined household income must not exceed $60,000.
  • Receipt of disability benefits or meet the below requirements.
    • Be over 50 years of age and be receiving either a pension or a pension annuity resulting from a pension plan under the Income Tax Act (Canada).
    • Be between the ages of 60 to 64 and be in receipt of the Guaranteed Income Supplement (GIS). If widowed, be in receipt of the Spouse’s Allowance. Refer to Old Age Security Act.
    • Be over 65 years of age.

Water Rebate and Solid Waste Rebate Programs

To qualify the following is required:

  • Combined household income must not exceed $60,000.
  • Receipt of disability benefits or meet the below requirements.
    • Be over 50 years of age and be receiving either a pension or a pension annuity resulting from a pension plan under the Income Tax Act (Canada)
    • Be between the ages of 60 to 64 years of age and be in receipt of the Guaranteed Income Supplement (GIS). If widowed, be in receipt of the Spouse’s Allowance. Refer to Old Age Security Act.
    • Be over 65 years of age.

Water Rebate Program

To qualify for a rebate on the water consumption portion of your utility bill, you must:

  • consume less than 400 m³  annually
  • have metered water service in your home

Solid Waste Rebate Program

To qualify for a rebate on the solid waste portion of your utility bill, you must:

  • be billed for a small, medium or large garbage collection bin, or
  • be a single-family residential bag-only customer.

More information about the Single-Family Residential Low-Income Relief Program, including rebate amounts, is available at Garbage Bin Sizes & Fees.

Extra-large bins are not eligible for a solid waste rebate. To submit your request to change the size of your bin, call 311 or refer to Bins at toronto.ca/311.

Seniors

  • Canada Revenue Agency (CRA) Income Tax unaltered copy of your Notice of Assessment (NOA) or Notice of Reassessment (NOR)
  • Old Age Security T4A-OAS (if applicable)
  • Guaranteed Income Supplement (GIS), or OAS Allowance (if applicable), or Spousal Allowance T4A (if applicable)
  • Proof of Age is required if applying for the first time, such as a copy of your:
    • Birth Certificate
    • Driver’s Licence
  • Proof of receipt of a registered pension or registered annuity under the Income Tax Act (Canada), if applicable.

Persons Living with a Disability

  • Canada Revenue Agency (CRA) Income Tax unaltered copy of your Notice of Assessment (NOA) or Notice of Reassessment (NOR)
  • Disability benefit income from one or more of the following:
    • Ontario Disability Support Program (ODSP)
    • Canada Pension Plan (CPP)
    • Workplace Safety and Insurance Board (WSIB)
    • Employment Insurance Sickness Benefit
    • Motor Vehicle Accident Insurance
    • Statement of approval or proof of receipt from a private individual disability plan or group insurance policy that includes a reference that the disability benefits are in accordance with the Ontario Insurance Act or comparable legislation in another Canadian province, as per Municipal Code Article 5.1(B), Definitions.

If you do not have the above income documents, you should provide documentation that shows other financial support(s) or circumstances in respect of your disability for special consideration.

Additional Owner(s) Proof of Residency

The additional owner(s) who do not reside at the property, must provide proof of residency by submitting one document containing the name and current principal residence address, for example:

  • a copy of a driver’s licence, or
  • utility bill (cable, internet, hydro, gas, water)

Verification

You are required to provide an unaltered copy of your Notice of Assessment (NOA) or Notice of Reassessment (NOR) to establish eligibility for the City’s Tax and Water Relief Programs.

Your personal information will be protected from unauthorized collection and use.

Apply online or download the paper-based application for the 2025 Property Tax, Water & Solid Waste Relief Program. Deadline to apply is October 31, 2025.

You must reapply annually, even if you received a property tax increase cancellation or deferral, or a water/and or solid waste rebate for the previous year. With each annual application the supporting documentation must also be provided.

Submission of Applications

Submit your application by mail or fax:

City of Toronto
Revenue Services, Property Tax Rebates
5100 Yonge St.,
Toronto, ON M2N 5V7

Fax: 416-696-3623 (refer to Tips on Faxing and Emailing)

Status Update

Check on the status on your relief programs application, sign into the Property Tax Lookup, go to “Summary of Rebates” tab to view the activity on your submitted application.

Status Action
Open Application received and a file has been opened for review.
Approved Application has been reviewed and approved.
Refused Application does not meet the program’s eligibility criteria. You will receive a letter declining the application.
Incomplete Application has been reviewed, but additional information is required. Staff will contact the applicant.
Posted Tax rebate has been calculated and adjustments posted to the account.

  • If balance is owing on the account, the credit is applied and a property tax account statement with new account balance owing is mailed.
  • If account is paid in full, allow up to 120 days for a refund cheque to be mailed.

Co-Operative Housing Grant Program

Low-income seniors and low-income person(s) with disabilities who reside in a non-profit housing co-operative may be eligible for relief grant(s), even if they do have an individual property tax or utility bill account. Learn more.

Property Tax Appeals and Assessment Appeals

Tax reductions from successful property assessment appeals and property tax appeals will alter the amount of your tax deferral or cancellation and may require repayment of the rebate.

Making a False Statement

Any person who knowingly makes a false or deceptive statement in an application made to the City or in any other document submitted to the City under this section will:

  • disqualify the property from eligibility for a tax deferral, cancellation, or rebate for the year in which the application was made.
  • be required to repay any tax deferral, cancellation, or rebate paid or credited.
  • be required to pay interest at the rate of 1.25 per cent per month on the amount required to be repaid from the date the taxes were deferred initially, cancelled or rebated.