Tax Relief Provisions for Low Income Seniors and Low Income Persons with Disabilities
In accordance with Section 319 of the Municipal Act, the County of Wellington has adopted a programme of tax relief for the purpose of "relieving financial hardship" due to property tax increases for low income seniors and low income persons with disabilities.The programme allows for property tax increases up to a maximum of $500 annually to be rebated to eligible property owners. The intent of this policy is to provide a mechanism to assist those least able to pay a significant increase in taxes due to a reassessment.To be eligible a low-income senior must have attained the age of 65 years and be in receipt of benefits under the Guaranteed Income Supplement (GIS) programme. To be eligible a low-income disabled person must be in receipt of benefits under the Ontario Disability Support Programme (ODSP). If you do not receive ODSP, you may still qualify for tax relief. Eligibility may be determined on a case-by-case basis in consultation with the County Social Services Department.
- To qualify for tax assistance, applicants must have been owners of real property within the County for a period of one (or more) year(s) preceding the application.
- Tax assistance is only allowed on one principal residence of the qualified individual or the qualifying spouse. Appropriate proof of residency establishing continuous (i.e. not part-time) residency must be provided. Verification of documentation provided in conjunction with an application may be carried out independently at the discretion of the County.
- Tax relief applies to current taxes only (not tax arrears)
- Tax relief amounts are only cancelled after payment in full is received for any current or past year amounts payable
- For properties that are jointly held or co-owned by persons other than spouses, both or all co- owners must qualify under applicable eligibility criteria in order to receive tax relief.
- Tax relief begins in the month in which the low income senior attains the age of 65 or in which the low income disabled person becomes disabled
- Where property assessment has been reduced by an Assessment Review Board appeal or Request for Reconsideration, property owner is liable to repay any applicable cancelled amount
Application for tax relief must be made annually to establish eligibility or continued eligibility and should be directed to the local municipal office in which the property is located. Applications must be received by the first of November of the taxation year in which the relief is being requested.You may download an application form or visit your local municipal office or the County of Wellington Administration Centre.
View a copy of the County of Wellington Tax Relief By-Law No. 5081-09.