Tax Relief for Low-Income Seniors and Low-Income Disabled PErsons

Hastings County is charged with establishing a host of policies and programs that impact the levying and administration of property taxes. One such responsibility is prescribed by Section 319 of the Municipal Act, 2001 (The Act), which mandates a program whereby low-income seniors and low-income persons with disabilities are able to seek financial relief from year-over-year increases in their property tax burden. This webpage has been prepared to summarize the basic structure, requirements and options surrounding this program as well as the specific model represented in the by-law.

Tax Relief

Program Overview





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Hastings County Tax Relief Program


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Relief under this program can only be granted against a year-over-year increase in calculated property taxes. If the total property taxes as shown on your final property tax bill are greater than the final taxes for the previous year, you may be eligible to have the increase amount cancelled up to a maximum of $250. If the total property taxes are less than or equal to the prior year’s taxes, no relief can be granted. 


Example Circumstances

Increase Under $250

Increase Over $250


Application Year Taxes$2,500$2,500$2,500
Prior Year Taxes$2,300$1,900$2,700
Difference $200$600-$200
Eligible Amount$200$250$0

Properties within the County of Hastings that are part of the Residential tax class, fully taxable and the principal residence of the applicant for no less than 12 consecutive months immediately preceding the date an application is submitted.

In accordance with the Municipal Act, 2001 eligibility under this program is limited to the assessed owner(s) of Eligible Property. The by-law further limits general eligibility to property documented to be the principal residence of a person who meets the criteria set out for low-income seniors or low-income persons with disabilities.

To be eligible for relief under this program as a low-income senior, an applicant or the applicant’s spouse must be at least 65 years of age as of December 31st of the taxation year for which relief is sought and must be eligible to receive:

  • Payments under the Guaranteed Income Supplement (GIS), as established under Part II of the Old Age Security Act (Canada); or
  • Financial assistance under the Ontario Works Act, 1997.

To be eligible for relief under this program as a low-income person with disabilities, an applicant or the applicant’s spouse must be eligible to receive financial assistance under the Ontario Disability Support Program (ODSP). There is no age requirement for such applicants.

Application forms are available online or at your local municipal tax office. 

Please do not submit supporting documentation with your application. Staff will review your questionnaire and provide you with a preliminary response at which time, specific documentation or confirmation of information may be requested before relief can be granted.  

If you require assistance completing your application, please contact your local tax office and staff will be happy to help you through the application process.

Applications may be made once final tax bills have been issued and must be received by December 31st of the year for which relief is being requested. 

The difference between the amount of taxes levied for the prior year (Base Year) and the amount of taxes levied for the current year (Subject Year) to a maximum of $250.


Step 1: Tax Change = Subject Year Taxes as Levied – Base Year Taxes as Levied
Step 2: If Tax Change is Positive, Go To Step 3, If Negative, the Eligible Amount is $0.
Step 3: Eligible Amount = Lesser of Tax Change or $250.


It is critical to note that the calculation is performed excluding any tax relief provided under this program for the Base Year. That is, if an applicant’s taxes were levied at $1,500 in the Base Year and $200 of that was cancelled under this program, we would still use $1,500 as the Base Year Taxes, not $1,300.

Frequently Asked Questions

You can check your local tax office location by looking at the first four (4) digits of your roll number. Your tax roll number is the number assigned to your property tax account and follows this format: 1011 123 456 78900. You can find it on the top left-hand side of your tax bill. For more information please visit the Municipal Property Assessment Corporation website.


The following list indicates which municipality your taxes belong to, based on the first four digits:


Town of Bancroft: 1262
Township of Carlow/Mayo: 1270
Municipality of Centre Hastings: 1230
Town of Deseronto: 1202
Township of Faraday: 1258
Municipality of Hastings Highlands: 1290
Township of Limerick: 1251
Township of Madoc: 1236
Municipality of Marmora & Lake: 1241
Township of Stirling/Rawdon: 1220
Township of Tudor & Cashel: 1248
Municipality of Tweed: 1231
Township of Tyendinaga: 1201
Township of Wollaston: 1254


The local Municipal tax office that the subject property is located in. The first four digits of your property roll number identifies the municipality and this can be found on the property tax bill.

The difference between the amount of taxes levied for the prior year (Base Year) and the amount of taxes levied for the current year (Subject Year) to a maximum of $250.

One application will be approved annually to a maximum amount $250 of tax relief on eligible property from eligible residents. Stacking is not allowed. For example, in a given year if the eligible increase amounts to $125, it can not be applied for twice by a qualifying married couple to reach the $250 annual maximum.

To provide financial relief to low-income seniors and low-income disabled persons from tax increases.

An “eligible increase” means the amount by which an eligible property’s total taxes for municipal and school purposes for the subject year, exceed the total taxes for the base year as levied.         

No, a qualifying property must be the primary residence of the applicant. No relief can be granted for properties used on a seasonal or occasional basis, that are tenanted or are otherwise used for a purpose other than the owner’s primary residence. 

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Hastings County By-Law 

To Provide for Cancellation of Tax Increases for the Purposes of Relieving Financial Hardship


View By-Law