Compassionate Property Tax Penalty Relief Program
If an extraordinary circumstance in your life stopped you from paying your property tax on time, you might be eligible for help with your penalties. The Compassionate Property Tax Penalty Relief Program is meant for circumstances like these.
Eligibility check: Find out if you qualify for the program
To be eligible for the program, you (or the person you are advocating for) must:
- Be the owner of the property in question.
- Live at the property.
- Have faced an extraordinary circumstance in 90 days before the payment due date.
An extraordinary circumstance is a situation that prevented a person from paying their property tax on time. This doesn’t include financial problems, but it does include situations like:
- Critical illness diagnosis. What illnesses are eligible?
- Death of a relative.
- Hospitalization.
- Caring for a relative during a medical crisis.
- Managing the property owner’s estate after they’ve died.
Quick facts
- This program may cancel, reduce, or refund up to three property tax penalties.
- Property owners are still responsible for paying their tax bill in full.
- To be eligible for this program, certain criteria must be met.
How to apply and what to expect
- Review the eligibility requirements.
- If you think you might qualify, contact 311 to apply. We’ll initiate a case for you.
- We will contact you to verify your eligibility for the program.
- If you’re found eligible, we’ll send you a declaration form to complete.
- After you’ve returned the form, penalty relief will be applied to your tax account.
Note: Applying does not guarantee tax penalty relief.
Critical illnesses that may be eligible
Critical illnesses that may be eligible for this program include (but are not limited to):
| List of critical illnesses |
|---|
|
Heart attack |
|
Coronary
bypass surgery |
|
Stroke |
|
Cancer |
|
Major organ transplant:
|
|
Multiple
Sclerosis |
|
Blindness |
|
Deafness |
|
Loss of speech |
|
Parkinson’s |
|
Alzheimer’s |
|
Major burns |
|
HIV infection |
|
Brain tumour |
|
Coma |
Applying on behalf of someone else
You can apply on behalf of a relative if they are unable to do so themselves. This includes but isn’t limited to a:
- Current spouse (including common-law and same gender).
- Parent, stepparent, or guardian.
- Grandparent or step-grandparent.
- Grandchild or step-grandchild.
- Sibling or stepsibling.
- Child, stepchild, foster child, or ward.
- Other dependent in the household.
Executors, lawyers, and other authorized representatives can also apply on behalf of someone else, such as when the property owner has passed away.
History of the program
The Compassionate Property Tax Penalty Relief Program began in 2018. This was a result of the engagement and advocacy of Dorothy Motherwell’s family. In 2024, the program was expanded to help address a wider range of situations.
Frequently asked questions
Will it cover the full amount of my property tax bill?
No, this program only provides penalty relief. Property owners are still responsible for paying their full property tax bill.
Am I eligible if I’m experiencing financial hardship?
Inability to pay the property tax bill does not qualify for this program. Assistance programs are available for those experiencing financial hardship:
Can I apply if I’ve already paid the penalty?
Yes, if you’ve already paid the penalty, you can still apply for the program. If your application is approved, you may be eligible for a refund.
How long does it take to process my application?
Processing times can vary. The whole procedure, from when you first contact us to when the penalty relief is granted (if you qualify), can take up to eight weeks.
How will I know if my application has been approved?
We will contact you to let you know the result of your application. Decisions are final and cannot be appealed.