TORONTO, August 5, 2026 – As property taxes and living costs rise, the City of Toronto is reminding eligible low-income seniors and low-income homeowners with disabilities that they can apply for 2026 property tax, water and solid waste relief programs. The application deadline is November 2.
The City currently offers four programs, including cancellation of part of a property tax increase, deferral of a property tax increase, and rebates for water and solid waste charges. Eligibility varies slightly by program, but combined household income generally must not exceed $62,000.
Applicants must be property owners and must have owned and occupied the property as their principal residence for at least one year. Their property tax account must not have outstanding taxes from previous years, and water and other utility accounts must also be paid up to date. Household income includes the income of all owners living at the property and their spouses. Co-owners who do not live at the address must provide proof of another residence.
For the property tax increase cancellation program, in addition to the income requirement, the home’s assessed value must be below $975,000. Seniors aged 65 and older, some residents aged 60 to 64 who receive the Guaranteed Income Supplement or the Allowance, and people receiving eligible disability benefits may qualify.
The age rules for property tax deferral, water rebates and solid waste rebates are slightly different. Some people aged 50 and older who receive a registered pension or annuity may also qualify. As a result, the programs should not be understood as being available only to residents aged 65 and older. Eligibility should be checked according to the specific program being applied for.
Households applying for the water rebate must have a water meter and use less than 400 cubic metres of water per year. The solid waste rebate applies to detached residential customers using small, medium or large garbage bins, as well as some customers charged by bag. Households using extra-large garbage bins do not meet the requirement for this rebate.
Residents can apply online and authorize the City to verify household income through the Canada Revenue Agency, reducing the need to prepare income documents themselves. Those who do not want to apply online can also complete a paper form and submit it by mail or fax.
Residents should note that these programs require a new application every year. Even if someone received a property tax cancellation, deferral, water rebate or solid waste rebate last year, it will not renew automatically. A 2026 application and any required supporting documents must still be submitted before the deadline.
Regular tenants usually cannot apply directly for property tax relief because the programs are mainly for owner-occupied homes. However, low-income seniors and people with disabilities who live in non-profit housing co-operatives may qualify for a separate grant program, even if they do not have their own property tax or water account.
After submitting an application, residents can check the status through the Property Tax Lookup system. If documents are incomplete, the City will request additional information. If an account has already been paid in full and a refund is issued, it may take up to 120 days for the cheque to be mailed.（LJI by Yuanyuan）
