Ottawa. City Operations

The following Property Tax Mitigation Programs are available for ratepayers who meet specific criteria:

Full Property Tax Deferral Program

• deferral of full year's property tax total
• deferred amounts will be subject to annual interest, charged to the tax account

Partial Property Tax Deferral Program

• partial deferral of year's property tax total
• relief based on the total tax increase over the previous year
• total amount of tax relief available restricted to a maximum of 75% of current assessed value of the property
• deferred amounts will be subject to annual interest

Water utility deferral program

• for water utility bills for low-income seniors and low-income people with disabilities

Farm Grant Program

• provide annual financial relief to working farmers

• At time of application, property taxes may be paid up to date or in arrears up to 20% of the property's current value assessment (CVA)


• Current value assessment may not exceed $498,000 (2025) and must be in the Residential or Farm tax class.


• There are no liens or WRIT's from the Crown or Canada Revenue Agency registered against the owner or the property.


• If the property is owned by more than one person who are not spouses, then all owners must apply and qualify. Property occupants may also be required to apply and qualify (certain conditions apply).


• Applicant(s) must have continuously owned the property within the City of Ottawa for at least one year before applying for deferral.


• Must be applicant(s)' principal residence.


• The applicant(s)' total gross household income from all sources is $56,556.00 (2025) or less. The income threshold is adjusted annually based on changes to the Consumer Price Index (CPI).


• Must meet one of the following criteria:


• A person 65 years of age or older OR


• ​A person 60-64 years of age and in receipt of an Allowance under the Old Age Security Act, if widowed, be in receipt of the Spouses
• Allowance under the Old Age Security OR

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• A person 55 years of age or older and receiving either a pension or a pension annuity resulting from a pension plan under the Income Tax Act


• A person living with a disability and receiving disability benefits

• If the property is owned by more than one person who are not spouses, then all owners must apply and qualify. Property occupants may also be required to apply and qualify (certain conditions apply).


• Applicant(s) must have continuously owned the property within the City of Ottawa for at least one year before applying for the deferral.


• The property must be the applicant(s)' principal residence.


• Property must be assessed in the Residential or Farm tax class.


• The applicant(s)' total gross household income from all sources is $56,556 (2025) or less. The income threshold is adjusted annually based on changes to the Consumer Price Index (CPI).


• Must meet one of the following criteria:


• A person 65 years of age or older OR


• A person 60-64 years of age and in receipt of an Allowance under the Old Age Security Act, if widowed, be in receipt of the Spouses Allowance under the Old Age Security OR

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• A person 55 years of age or older and receiving either a pension or a pension annuity resulting from a pension plan under the Income Tax Act


• A person living with a disability and receiving disability benefits

• Employment / Training - Self-Employment / Entrepreneurship