Application Under Section 357 (1)(d.1) – Sickness or Extreme Poverty
Council for the City of Sault Ste. Marie has authorized the Assessment Review Board (ARB), an independent tribunal established by the Province of Ontario to hear and determine sickness and extreme poverty appeals as per By-Law 2023-3.
The ARB reviews these applications and supporting documents and will decide if you are entitled to a reduction or cancellation of taxes and will determine the actual tax adjustment amount.
This application must be made to the ARB no later than February 28 of the year following the taxation year to which the application relates. Deadline to apply for the 2024 taxation year is February 28, 2025.
The application form, along with additional information, can be found online through Tribunals Ontario. For more information, contact the Assessment Review Board at 1-866-448-2248.
For Seniors and Persons with Disabilities
Frequently Asked Questions
Who is eligible for tax relief?
You must be a low-income senior or low-income disabled person, or the spouse of one of these, AND must have owned or occupied the property from January 1, 2019 AND the property for which you are seeking relief must be classified as residential or farm property (Class RT on your tax bill).
Who is a low-income senior?
To be considered a low-income senior, you must be 65 years of age or older on December 31, 2019 and receiving the federal Guaranteed Income Supplement (GIS) as established by the Old Age Security Act of Canada.
Who is a low-income disabled person?
A low-income disabled person is a person receiving amounts under the Ontario Disability Support Program.
Who is an owner?
What kind of tax relief is available?
Tax relief is in the form of a deferral of part of a tax increase on your property. The annual amount of the deferral will be calculated by the Finance Department. Your tax bill is not being eliminated.
Will I pay any portion of the tax increase?
Yes. You will be required to pay the first $50 of any tax increase. The balance will be deferred if you qualify for the program.
Will interest be charged on the deferred amount?
No interest is charged on the deferred balance.
Will the tax deferral create a lien on my property?
Yes. A lien will be established on the property in the deferred amount which must be paid prior to any transfer of ownership.