Tax Rebates, Deferrals and Relief

Tax Relief per S 357(1) of the Ontario Municipal Act 2001

  • Available for those property owners applying for a rebate of taxes on property relative to:
    • A tax class change;
    • Razed by fire, demolition;
    • Damaged by fire, demolition;
    • Exempt from tax
  • Applications are due on or before the last day of February and relate to the previous year's taxes.
  • Applicants will be asked for supporting documentation, and in some cases, inspection of the property may be requested.
  • Recommendations will be provided to Council in September with any reductions applied to the property's tax account by the end of September.

The Tax Adjustment Application may be downloaded at the following link:

Tax Adjustment Application

Applications for 2023 tax adjustments are due on or before February 29, 2024.

Tax Relief Program: Extreme Poverty or Sickness

  • The tax relief application is available for those property owners who are applying for tax relief due to extreme poverty or sickness under Section 357. (1) (d.1) of the Ontario Municipal Act.
  • Applications are due on or before the last day of February and relate to the previous year's taxes.
  • The intention of the program is to provide temporary relief for those property owners who may qualify, and thus the property owner may only be approved for a period of 2 years on the same property (does not have to be consecutive years).
  • The Tax Relief applies only to single family residential homes.
  • 2023 Property Assessment Value of the residential home should be equal to or less than $168,000.
  • Any personal savings above the 2023 property taxes must first be used to pay off taxes. Any remaining balance will be subject to consideration for relief.
  • The program does not address any arrears taxes that a property owner may have from years prior to the year of application. If assistance is needed with arrears taxes, the property owner may request to discuss a repayment plan.
  • Applications for the 2023 tax year are due on or before February 29, 2024.

Criteria for Tax Relief Eligibility

1. Extreme Poverty

A single residential property owner will be eligible for tax relief if family income is less than low income thresholds:

  • 1 Person $26,620.00
  • 2 Persons $33,140.00
  • 3 Persons $40,742.00
  • 4 Persons $49,466.00
  • 5 Persons $56,104.00
  • 6 Persons $63,276.00
  • 7 Or More Persons $70,448.00

Family unit for purposes of determining family income is defined as all registered owners, spouses, and any occupants 18 years of age or older. Children below the age of 18 in full-time attendance at a qualifying educational institution are excluded.

If you are applying for Tax Relief due to Extreme Poverty, please download and complete the following two (2) forms:

Tax Relief Application

Financial Disclosure Form

2. Sickness

A single residential property owner will be eligible for a tax relief in the following circumstances:

  • Prolonged sickness for at least 90 consecutive days in the taxation year to which the application relates for the primary income earner.
  • Prolonged sickness for at least 90 consecutive days in the taxation year to which the application relates for a family member that requires the primary income earner to take a leave from work.

If you are applying for 2023 Tax Relief due to Prolonged Sickness, please download and complete the following three (3) forms:

Tax Relief Application

Attending Physician's Form

Financial Disclosure Form

Other Criteria

A single residential property owner will be eligible for tax relief if:

Financial savings/assets of the family unit as at December 31, 2023 are:

  • Equal to or below the property taxes
  • Above the property taxes; however, the financial savings/assets are not more than two times the property taxes.

Current Value Assessment (CVA) of the Property

A single residential property owner will be eligible for tax relief if:
  • Property assessment value is equal to or less than $168,000.
  • Property assessment value is above $168,000; however, the property assessment value which exceeds the threshold is below the annual property taxes.

Supporting Documents Required

The following documents for all current/listed owners on the property, together with the spouse/partner of the property owner and any occupants 18 years of age or older will be required to follow the application when they become available:

(Children below the age of 18 in full-time attendance at a qualifying education institution are excluded [must provide proof of enrolment if 16 to 18 years of age].)

  • A copy of the 2023 Income Tax Return from Canada Revenue Agency.
  • A copy of the 2023 Notice of Personal Income Tax Assessment from Canada Revenue Agency (To request a copy 1-800-959-8281)
  • A copy of an official Bank Statement (outlining all transactions for the period of January 1 to December 31, 2023). This includes any account you hold, whether you are sole or joint owner, or whether it is in someone else's name.
  • Confirmation of the following 2023 (if applicable):
    • Child Support payments
    • Child tax credits
  • If you owned a business, a Corporate Tax Return and Notice of Assessment from the Canada Revenue Agency (CRA) will be required.
  • In addition, other supporting documentation may be requested if more information is required with respect to your application.
    • Deliver the completed applications and all supporting documents in person to 350 City Hall Square West, 1st Floor Customer Service between 8:30 a.m. and 4:30 p.m., Monday to Friday.

Or,

  • Mail the completed applications and all supporting documents to:
    • The Corporation of the City of Windsor
      Finance Department – Financial Analyst, Assessment Division
      350 City Hall Square West, Suite 410
      Windsor, Ontario, N9A 6S1
  • Please note that the Tax Relief Application must be submitted on or before February 29, 2024.
  • The deadline to submit supporting documentation is May 31, 2024.
  • The application will not be processed unless all required information has been provided within the prescribed deadlines.
  • For complete information about eligibility and application requirements call the City of Windsor at 311 or (519) 255-CITY(2489). For TTY, type 711 for the operator, and by telephone, dial 1-800-855-0511.

Tax Deferral Program: Low Income Seniors or Persons with Disabilities

An owner of a single-family residential property will be eligible for a deferral of the increase in property taxes from one year to the next for that property in the following circumstances:

  • The owner, or spouse of the owner is:
    • A low-income senior who is at least 65 years of age and who is in receipt of payments under the Guaranteed Income Supplement (GIS), as established under Part II of the Old Age Security Act (Canada); or who is in receipt of financial assistance under the Ontario Works Act, 1997 during the base year or the subject year; or
    • A low-income person with disabilities who is/was in receipt of assistance paid under the Ontario Disability Support Program Act, 1997 during the base year or the subject year; and
    • Is making an application in regard to an eligible property that is currently, and has been, their principal residence as defined in the Income Tax Act (Canada).
  • Applications are due on or before the last day of February and relate to the increase in the previous year’s taxes from the year immediately prior.
    Example: 2022 Final Taxes Levied $1,530,     2023 Final Taxes Levied $1,595. The increase in taxes is $65. An application would be due by February 29, 2024, to defer the $65 increase.
  • The increase in tax will not include any special charges, only property taxes levied.
  • An application can be filed each year after the final tax bills have been mailed.
  • Supporting documentation will be requested once the application has been received and initially reviewed.
  • Amounts approved for deferral will not be considered due or subject to penalty and interest throughout the deferral period.
  • The deferred amount becomes due and payable on the day the subject property is sold or otherwise becomes the property of any person other than the eligible person or their spouse. The deferred amount would be due and payable as of the date of ownership change, and if the amounts are not immediately paid, the deferred amount would be subject to interest and penalties.

The Tax Deferral Application may be downloaded at the following link:

Tax Deferral Application

Applications for 2023 tax deferral are due on or before February 29, 2024.

Charity Rebates:

  • Registered charities are eligible for a property tax rebate equal to 40 percent of the taxes paid to the Corporation of the City of Windsor on eligible property it occupies as a tenant.
  • “Eligible Charity” means a registered charity as defined by subsection 248(1) of the Income Tax Act that has a registration number issued by the Canada Customs and Revenue Agency. “Eligible property” is defined as commercial or industrial property classes.
  • Organizations that move to another municipality within a taxation year are required to repay a pro-rated amount of the amount of the rebate to the municipality that issued the rebate and all municipalities and school boards that share in revenue shall share the cost of a rebate on a property.
  • The deadline for submitting applications is February 29, 2024.
  • Please download and complete the following two (2) forms:

Charity Rebate Application

Landlord-Property Owner Declaration

Heritage Rebates

A Heritage Rebate Tax Reduction Program was established on December 7, 2015, By-Law Number 164-2015. This rebate provides tax reductions in respect of eligible heritage properties. Please visit the Heritage Property Tax Reduction Page for further information.

Vacancy Rebates - Discontinued

Per Council decision on May 3, 2021, the Vacancy Rebate Program has been discontinued. The final year of the program was 2021 (applications for the 2020 tax year), and thus the City will no longer be accepting applications.