Tax Deferral Program - Town of Gravenhurst

Town Hall

Tax Deferral Program

Section 319 of the Municipal Act authorizes municipalities to pass a by-law providing for deferrals or cancellation of, or to provide relief in respect of, all or part of an assessment related tax increase over the past year, on property in the Residential property class for persons assessed as owners who are: 

  • Low-income seniors as defined in the by-law, or
  • Low-income persons with disabilities as defined by by-law

The District Municipality of Muskoka’s current Senior Deferral Policy (By-law 2009-49) is as follows:   

Eligible Person: Owners of real property (single family dwelling unit) in the District of Municipality of Muskoka in the Residential/Farmland property class for not less than one year who are: 

  • “low-income person with disabilities” – A person who is in receipt of assistance paid under the Ontario Disability Support Program Act, 1997 or in receipt of a disability amount paid under the Family Benefits Act (Ontario), or the spouses of such persons; or
  • “low income senior” – A person who is 65 years of age or older and in receipt of an increment paid under the Guaranteed Income Supplement (GIS), as established under Part II of the Old Age Security Act (Canada), or the spouses of such persons.

Annual applications must be made on or before the last day of February in each and every year.  

Senior and Disabled Persons Tax Deferral Application (PDF)