Date updated: June 23, 2023
Municipal Tax Breaks for Seniors
Please note: Not every town and city is listed and not every town and city provides discounts. If where you live is not listed, please contact your local council office and ask if they do offer tax breaks.
Low Income Interest Adjustment Policy
Property owners with a family income of less than $50,000 that are paying their taxes monthly are eligible for an interest adjustment upon completing the required application and providing necessary documentation.
Taxpayers are eligible for the following reduction in their annual residential property taxes on their primary residence only provided that the Total Income in the household is less than that shown. Income is deemed to be income from all sources and includes basement apartment rental income, interest income and also includes the income of both spouses:
Annual Income – Reduction
0.00 – $25,000 – 40%
$25,001 – $28,000 – 30%
$28,001 – $30,000 – 20%
For first-time applicants, the reduction will be based on their current year’s income. The first-time applicant will complete a form indicating their estimated household income for the current year. They will receive a provisional tax credit based on the estimated income. The property owner will then be responsible for verifying their estimated income with the Town by providing copies of Revenue Canada Assessment Notices for the year in question when it becomes available. After the income is confirmed, the credit amount will be adjusted out of the taxpayer’s account.
Seniors (65+) and Low Income Families will be exempt from interest on place of residence only for current taxes until November 30, 2023, upon application to the Town and subject to criteria as set out in the “Exemption From Interest” policy.
Conception Bay South:
Seniors living in Conception Bay South (CBS) may be entitled to a Seniors Property Tax Deduction, Low Income Tax Deduction, or the Senior’s Property Tax Incentive
SENIOR CITIZENS PROPERTY TAX REDUCTION
A property tax reduction of 20% is available to senior citizens in receipt of the Guaranteed Income Supplement who meet the criteria outlined in the
Senior Citizen’s Property Tax Reduction Policy.
LOW INCOME PROPERTY TAX REDUCTION
A property tax reduction of 10% is available to all taxpayers who meet the criteria outlined in the Low-Income Tax Reduction Policy.
SENIOR’S PROPERTY TAX INCENTIVE
A reduction on property tax of 5% (to a maximum of $100) is available to Senior Citizens who meet the criteria outlined in the Senior’s Property Tax Incentive Policy
To apply: complete the forms below and submit to the Department of Finance at the Town Hall, or email completed forms to firstname.lastname@example.org. Paper forms are also available at the CBS Town Hall.
See Schedule of Rates and Fees https://www.conceptionbaysouth.ca/council/budget/ )
See Links for the following at Fillable Forms
- Fillable Tax Information Request Form
- Fillable Seniors Property Tax Reduction
- Fillable Pre‐Authorized Equal Payment Plan Form
- Fillable Low Income Reduction Application
- Please Note. Fillable PDF’s work best in Adobe Reader.
For more information and to request an application: 834-6500 ext. 201
Qualifying residents 65 years or older in the current calendar year can receive deferrals and discounts on their tax account.
To qualify for a deferral (delay in payment), a senior’s taxable income must be less than $12,500 for a single pensioner (65+) or $14,000 for married pensioners (65+). The total household income must be less than $24,000. All requests must be supported by a copy of the Notice of Assessment which can be obtained by calling Canada Revenue Agency at 1-800-959-8281. They must either be living in their property or the property must be vacant. The property cannot be rented to others or occupied by family members. The resident must pay $600 per unit for water and sewer. Any property tax that is deferred will remain a lien on the property.
Prescription drugs to the value of $700 for a single person, and $1,400 for a couple, will be considered for the purpose of computing income. Receipts must be provided.
To apply for a deferral please contact the City Collector at 709-637-1568.
To qualify for a 15% discount the taxpayer must be 65 years of age or over during the 2023 fiscal year and must be in receipt of the Guaranteed Income Supplement (GIS) under the Old Age Security Act. They must either be living in their property or the property must be vacant; the property cannot be rented to others or occupied by family members. To find out if you qualify for this benefit, please contact Service Canada at 1-800-277-9914 or online.
Seniors (65+) in receipt of GIS are eligible for an interest-free payment plan if all of the 2023 taxes are paid by June 30, 2023. To be eligible for the interest-free payment plan, 20% of the outstanding taxes for 2022 are to be paid in February, March, April, May, and June via post-dated cheques or pre-authorized payment. To apply for the interest-free payment plan, please contact the City Collector at 709-637-1568.
Discounts will not be applied to interest or arrears.
An application must be submitted to the City Collector in Treasury Services. The application form can be obtained here.
To qualify for widows’/widower’s deferral the taxpayer’s taxable income must be less than $12,500 plus $1,350 for each dependent up to a maximum of three dependents with total income not to exceed $24,000. The basic charge of $600 must be paid and any property tax that is deferred will remain a lien on the property. They must either be living in their property or the property must be vacant. The property cannot be rented to others or occupied by family members. All requests must be supported by a copy of the Notice of Assessment which you received when you did your taxes or call the Canada Revenue Agency at 1-800-959-8281.
To qualify for a disabled pensioner deferral the taxpayer’s taxable income must be less than $12,500 plus $1,000 for a spouse with a total income not to exceed $24,000. The basic charge of $600 must be paid and any property tax that is deferred will remain a lien on the property. They must either be living in their property or the property must be vacant. The property cannot be rented to others or occupied by family members. All requests must be supported by a copy of the Notice of Assessment you received when you did your taxes or call the Canada Revenue Agency at 1-800-959-8281.
PROPERTY TAX EXEMPTION
➢ Must have a total annual income from the prior year (2022) of 18,500 or less
➢ Application must be for primary residential property only
➢ A copy of the previous year’s tax return notice of assessment for all household members –which would include both property owners (husband, wife, or Common-Law partners), must accompany this application.
➢ Deadline for receipt of applications is August 1st, 2023
Residential Tax Reductions Taxpayers are eligible for the following reduction in their annual residential property and water/sewer taxes provided that the Total Income into the household is less than that shown. Income is deemed to be income from all sources and includes basement apartment rental income, interest income and also includes the income of all owners:
Annual Income Reduction
0.00 – $18,750 50%
$18,751 – $20,500 40%
$20,501 – $22,500 20%
$22,501 – $25,000 10%
The annual income used to evaluate this reduction application will be the previous year’s income. Download the application below.
- Senior’s Discount: 5% (for age 65 and over). Photo ID must be given to start receiving the discount.
- Low Income Discount (with Guaranteed Income Supplement): 20%
- Due Date: March 31st (Interest charged 12% per annum after due date)
- Telephone for more information to apply: 709-489-0402
Happy Valley – Goose Bay :
Property Tax Low Income Relief
- Gross Household Income Range and % Discount
- $0-$25,300 100%
- $25,301-$32,450 75%
- $32,451-$39,600 50%
- $39,601-$46,750 25%
- Click here to download the application form
- Property Tax Reduction Due to Financial Hardship Policy- Click here to apply. application is on page 2
To get further information and application for discounts call 709-279-1661
To apply, please fill out the request for tax exemption/tax deferral form found here.
- Mount Pearl residents whose combined family income is less than $40,000 will be eligible for interest exemption on their principal place of residence. No interest will be charged commencing the time eligibility for low-income exemption is first established.
- The water and sewer tax plus a portion of the property tax based on family income must be paid, the remainder can be deferred upon request.
- The amount of property tax subject to deferral will be reduced by 10% for each $1,000 of income earned over $30,000 to a maximum of $40,000.
- All taxes owing, including any amounts deferred, and unpaid at the time a property is sold or transferred will become due immediately upon sale or transfer by the owner.
- Eligibility for interest exemption and tax deferral will be reviewed annually and will require proof of income in the form of the Canada Revenue Agency’s income tax assessment of the prior year. Failure to pay will result in interest charges and collection activities being reinstated.
Seniors Discount: Residents, 60 years of age or older, who own and reside at the property, are eligible for a 10 percent discount on the property tax portion only if taxes are paid according to Town’s payment terms. If you had a seniors discount in 2021, this discount will be automatically reflected in your 2022 invoice.
To apply for the seniors discount, please email proof of age (i.e. photo of identification, such as a driver’s licence) and a copy of your property tax bill. Please be advised that retroactive discounts will not be considered.
Any questions call: 782-1400
Port Aux Basques:
There is a 2.5% discount on property tax, Business Tax or Poll Tax for all residents who pay their taxes in full within thirty (30) days of when the invoice was issued or May 12, 2023 (or the latest date). For this year only.
Special discount on property tax only, paid in full within 90 days of when the annual property tax bill was issued, shall be granted to residential property owners who produce certification of a total household income of less than $16,000. This special discount is based on a sliding scale formula (details available at town hall or on page 3 of the TAX RATES FOR 2023 – see link below).
- Application for this special discount must be made prior to tax payment.
- Tel: 1-709-695-2214 or 1-709-695-7302
5% Discount on property tax and 2% on water tax for Senior Citizens, 65+ if paid in full by March 31, 2022
Taxpayers are eligible for the following reduction in the annual residential property taxes on their primary residence only provided that the total income of the household is less than shown.
Income includes all individuals living in the household and includes income from basement apartment. A spousal income will be exempt if one resides in an assisted care facility, proof of residency is
The property owner will be responsible for verifying their estimated income with the town by providing copies of the Canada Revenue Assessment Notice for the year of application and an affidavit must be witnessed by a Justice of the Peace or Commissioner of Oaths.
After the income is confirmed, the liable amount of property tax must be paid by the taxpayer prior to approval.
Applications must be received before December 31, 2022 for current year only
Combined Household Income 2022 Property Tax- to find what reduction in taxes you are eligible for click here and go to pages 1 and 2
*Rebate for property owners (name on assessment roll) 65 years and older
If total household income from all sources falls within the totals below, a reduction in property tax is available, after verification from Revenue
Canada. This will apply only to the property in which the resident is residing.
Contact us via email – or by phone at (709) 454-3454.
TOTAL HOUSEHOLD INCOME…………………………………………………………… REDUCTION
$0.00 – $20, 500………………………………………………………………………………. 40%
$20,501 – $22,500…………………………………………………………………………… 30%
$22,501 – $23,500…………………………………………………………………………… 20%
$23,501 – $25,000…………………………………………………………………………… 10%
A property tax reduction of 25% is available to Senior Citizens who meet the following criteria:
a: Aged 65 years of age or older and in receipt of the Guaranteed Income Supplement or between the ages of 60 and 64, and in receipt of the Allowance for the Survivor provided under the Old Age Security Act.
b: Registered owner and principal residence of owner
Residents who meet these criteria must make an annual application for the reduction. All applications must include a letter of confirmation from the Government of Canada that the applicant is in receipt of the Guaranteed Income Supplement or the Allowance for the Survivor. Letters can be requested by calling the Service Canada Toll Free number 1-800-277-9914.
If you would like further information concerning the Senior Citizens Tax Reduction, please contact Revenue Accounting Division 709-576-8251.
Residents currently in receipt of the Guaranteed Income Supplement may be eligible for a 25% discount applicable to the primary place of residence only.
A Town application and GIS entitlement letter must be provided to the town each taxation year. Download the application (deadline for submission of completed applications is June 30, 2023).
For more information, please call 437-6532.
Low Income Property Tax Reduction
Residents may be eligible for a 20% Property Tax Reduction for their primary place of residence only.
Single income must be less than $19,464.00, or family annual income less than $46,656.00 to qualify for this reduction.
A town application must be completed each taxation year, and a 2021 Notice of Assessment from Canada Revenue Agency must accompany the completed 2022 application. Download the application (deadline for submission of completed applications is June 30, 2023).
For more information, please call 437-6532.