Real Estate Tax Deferrals - Guides and Applications

Clause 41A

Seniors who are at least 65 years old, meet certain ownership and domiciliary requirements and whose annual gross receipts are within certain limits may be eligible to defer payment of their taxes. A property tax deferral does not remove the obligation to pay taxes, instead it simply delays payment until the senior sells the property or passes away. This allows seniors to use resources that would usually go toward paying taxes to be allocated toward living expenses instead. Taxpayers who qualify for personal exemptions may defer all or a part of the balance of their reduced taxes. For more information, please see the guide below.

 A guide to real estate tax deferrals for qualifying persons.

If after reading the guide, you would like to apply for a Clause 41A tax defferal, a link to the application and the tax recovery agreement can be found below.

Clause 41A Application
Clause 41A Recovery Agreement

Clause 18A

Alternatively, there's a Clause 18A deferral for financial hardship. Individuals who are having temporary financial difficulties and meet certain domiciliary requirements may receive a partial or full deferral at the discretion of the assessors. Due to the nature of this deferral, applicants may be of certain age and the financial hardship may be due to any number of reasons. Below, you can find the application for a Clause 18A tax deferral, and the recovery agreement that goes with it.

Clause 18A Application - Financial Hardship
Clause 18A Recovery Agreement