Low Income Deferrals
The “Annual Application – Deferral of Taxes” for qualifying low-income seniors or low-income disabled persons allows them to defer their tax increase and is available from the Corporate Services Department, Tax Section. Eligible persons may, on or before the last day of February in each and every year, make application to the Treasurer for a deferral of all tax increases, budgetary or assessment related, over the previous year. Eligible persons must apply for the tax deferral program on an annual basis to continue to be eligible for the deferral program and must include documentation to support the application.
“Low-income senior” means a person who is 65 years of age or older and in receipt of an increment paid under:
- the Guaranteed Income Supplement (GIS), as established under Part II of the Old Age Security Act (Canada) – Form T4-OAS (any amount greater than zero that appears in Box 21); and
“Low-income person with disabilities” means a person who is receipt of assistance paid under:
- Ontario Disability Support Program (ODSP) – Form FBS; or
- Family Benefits Act (FBA) – Form FBS; or
- Guaranteed Annual Income Supplement (GAINS) – Approval Notice from the Human Resources & Development Canada’s Income Security Program and in addition to receiving said amount from the Guaranteed Income Systems program, is eligible to claim a disability amount as defined under the Income Tax Act.
If, at any time, an eligible person for whom tax relief has been granted, pursuant to the current by-law, ceases to be an eligible person, all tax relief ceases and all deferred amounts, without interest thereon, immediately become a debt payable to the City of Hamilton.
Annual eligible amounts shall be deferred until the property is sold at which time the total deferred amounts without interest thereon become a debt payable to the City of Hamilton.
For further information, please contact 905 546 CITY (2489).
Link to Low Income Deferral form (for print only)
Seniors (65+) Tax Rebate Program
You may be eligible for a $160 property tax credit if you and/or your spouse meet the following qualifications:
- You are 65 years of age prior to January 1, 2009 (born 1943 or earlier).
- The combined income of the house owner and spouse is $31,030 or less as indicated on Line 150-Total Income on the 2008 Notice of Assessment(s) from Canada Revenue Agency.
- The owner, or spouse of the owner, or both, occupies the residential property as his, her or their personal residence.
- The personal residence is occupied by the owner or his or her spouse at the time when the tax rebate application is made and for at least 182 days during the City Taxation Year.
- The assessed value of your residential property must be below 283,300 which represents 12% of the municipality's average single family residential assessment.
You may apply at any time of the year up until and including the last day of February of the following year. Only one credit per owner.
To learn more about the program, call 905-546-CITY (2489) or review By-law 06-100 (By-law Governing the Provision of Tax Assistance to Seniors (65+) Residents) (for print only).
Link to 2010 Seniors (65+) Tax Rebate Program form (for print only)
Charitable & Non-Profit Groups
Legislation passed by the Province of Ontario requires municipalities to have a tax rebate program for registered charities for the years 2003 and beyond. If you are a registered charitable organization under the provisions of the Canada Income Tax Act and lease space in a commercial and/or industrial building, you may be eligible for a 40% rebate in taxes this year.
For more information please call 905 546-CITY.
Link to the Charitable Rebate Application form (for print only)
Vacant Commercial and Industrial
If you own a commercial or industrial property that is partially or entirely vacant, you may be eligible for a reduction in taxes for the period of the vacancy. Property owners may submit a maximum of two applications per property per year:
- one application for all vacancies that occurred on a property for the entire tax year or;
- one application in respect of vacancies that occurred during the first six months of the year and a second appliction for vacancies occurring in the last six months of the year.
The deadline for submitting an application is February 28 of the year following the taxation year to which the application relates.
For more information, call 905 546-CITY.
Link to Vacant Commercial and Industrial Rebate form (for print only)
Cancellation, reduction, refund of taxes under Section 357 or 358 of the Municipal Act
Upon application to the treasurer of the city made in accordance with the above legislation, the city may cancel, reduce or refund all or part of taxes levied on land in the year in respect of which the application is made due to reasons for appeal detailed in the attached application form.
The deadline for submitting an application is February 28 of the year following the taxation year to which the application relates.
- A Section 357 Tax Appeal is filed due to a change event that occurred during the taxation year, e.g. fire, tax class conversion, or mobile unit on the property has been removed.
- A Section 358 Tax Appeal is to cancel, reduce or refund taxes for one or both of the two years proceeding the year in which the application is made.
- A Section 358 Tax Appeal may be filed for any overcharge caused by a gross or manifest error in the preparation of the assessment roll that is clerical or factual in nature, including the transposition of figures, a typographical error or similar errors, but not an error in judgment in assessing the property.
Please mail completed form to:
City of Hamilton
Tax Department
71 Main Street West
PO Box 2040 STN LCD 1
Hamilton, Ontario, Canada L8N 0A3
Link to Application for cancellation or reduction of taxes under Section 357 or 358 of the Municipal Act form (for print only).
Compassionate Appeals
Appeals will be accepted by the city and submitted to the Assessment Review Board (ARB) on behalf of applicants asking for a hearing to consider them qualifying to obtain a possible tax reduction due to “Extreme sickness or poverty”. The ARB will mail a “Notice of Hearing” to the applicant detailing the date, place and time when your appeal will be heard. You, or a representative, must attend the hearing in order to be eligible for consideration of a reduction.
The deadline for filing a Compassionate Appeal due to extreme circumstances is the last business day of February of the year following the year under appeal. Hearings are usually scheduled once a year, usually in April, following the deadline of the last business day of February.
If your application is due to “Extreme poverty”, you will be requested to complete a Financial Statement and return it to:
City of Hamilton
Tax Department
PRIVATE AND CONFIDENTIAL
Attention: Tax Appeals Officer
71 Main Street West
PO Box 2040 STN LCD 1
Hamilton, ON L8N 0A3
If your application is due to “Extreme sickness”, you are required to have your physician complete the attached “Attending Physician’s Statement” and return it together with a completed Financial Statement form to the above address.
Supporting documentation verifying your financial information submitted must be made available at the scheduled hearing. It is recommended that you bring your current Income Tax Return to the hearing as proof of your financial status. All applications and supporting documentation will remain confidential.
To learn more about this program, call the Tax Appeals Officer at (905) 546-2424, Ext. 2776.
Link to Compassionate Appeal – Financial Statement form (for print only)
Link to Compassionate Appeal – Attending Physician’s Statement (for print only)