Financial Assistance

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 2023 taxation year is February 29, 2024. 

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 

Low-income seniors and low-income disabled persons may apply for a partial deferral of property taxes pursuant to By-law 2001-58. Application for tax relief must be made annually to establish eligibility or confirm continued eligibility.
The deferred amount will establish a lien on the property which must be paid prior to any transfer of ownership.
Tax relief shall be 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 of the City of Sault Ste. Marie. Your tax bill is not being eliminated.
You will be required to pay the first $50 of any tax increase. The balance of the tax increase will be deferred if you qualify for the program.
No interest is charged on the deferred balance.
Annual eligible amounts shall be deferred until the subject property is transferred, sold, bequeathed or otherwise disposed of by an eligible person at which time the total deferred amount including any part year portions shall become due and payable to the City.
If an eligible person for whom tax relief has been granted ceases to be an eligible person under this program, all amounts previously deferred, including any part year portions will become due and payable to the City.
If the property is transferred or disposed of, or a person ceases to be an eligible person and the amount required to be paid to the City has not been paid, then the interest charged on any amount not so paid shall be the same interest rate charged by the City on arrears of taxes from the date that the repayment was due.
You must apply annually for relief to remain eligible for the program. The application is available online. Please call the Tax Office at 705-759-5290 for additional information.

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