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Compassionate Relief due to Sickness or Extreme Poverty Cancellation, Reduction or Refund of Property Taxes Section 357 (1)(d.1) of the Municipal Act, 2001 - Ontario - Canada
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Compassionate Relief due to Sickness or Extreme Poverty Cancellation, Reduction or Refund of Property Taxes Section 357 (1)(d.1) of the Municipal Act, 2001

Temporary property tax relief for hardship cases
Last Update: June 19, 2026
View official website
Funding available
Varies by project
Timeline
  • Receipt of requests is now closed
Location
Ontario, Canada

Overview

This program provides one-time or temporary relief for property taxes due to sickness or extreme poverty. Applicants may seek a cancellation, reduction, or refund of property taxes through the Assessment Review Board.
/100
Opportunity Score
Moderate potential, but conditions must align.

At a glance

Funding available

Financing goals
  • Ensure financial sustainability
Eligible Funding
  • Varies by project
Timeline
  • Receipt of requests is now closed

Eligible candidates

Eligible Industries
  • All industries
Location
  • Ontario
Legal structures
  • All legal structures
Annual revenue
  • All revenue ranges
Organisation size
  • All organization sizes
Audience
  • Canadians

Next Steps

1
Determine your project
2
Validate your eligibility

Documents Needed

  • Completed ARB application form
  • Property tax bill
  • CRA income tax assessment
  • Bank statements for all bank accounts for the year
  • Supporting medical or disability evidence, if applicable

Official resources

Program guide

Information Sheet (2025)

Eligibility

Who is eligible?

  • Property owners who cannot pay taxes because of sickness.
  • Property owners who cannot pay taxes because of extreme poverty.

Eligible geographic areas

  • Town of Lincoln, Ontario

Selection criteria

  • Evidence of sickness or extreme poverty.
  • Evidence of inability to pay property taxes.
  • Income, assets, and supporting documents presented at the hearing.

How to apply

  • Step 1: Complete the ARB application form
    • Fill out the appeal form and include your roll number from your property tax bill.
  • Step 2: File the application
    • Submit the form by e-file, email, or mail to the Assessment Review Board.
  • Step 3: Prepare for the hearing
    • Gather supporting evidence and bring two photocopies of each document.
    • Attend the hearing unless someone is authorized to represent you.

Processing and Agreement

  • The ARB reviews the appeal and may schedule a hearing.
  • A representative hears the case and may give an oral decision or reserve it for later.
  • A written decision is sent to the applicant and the Town of Lincoln.
  • The Town processes the cancellation, reduction, or refund once it receives the written decision.

Additional information

  • The program provides one-time or temporary relief only.
  • Council has delegated these appeals to the Assessment Review Board (ARB).
  • A hearing may be scheduled to review the application.
  • The written decision will be sent to both the applicant and the Town of Lincoln.

Contacts

Frequently Asked Questions about the Compassionate Relief due to Sickness or Extreme Poverty Cancellation, Reduction or Refund of Property Taxes Section 357 (1)(d.1) of the Municipal Act, 2001 Program

What is the Compassionate Relief due to Sickness or Extreme Poverty Cancellation, Reduction or Refund of Property Taxes Section 357 (1)(d.1) of the Municipal Act, 2001?

This program provides one-time or temporary relief for property taxes due to sickness or extreme poverty. Applicants may seek a cancellation, reduction, or refund of property taxes through the Assessment Review Board.

Who is eligible for the Compassionate Relief due to Sickness or Extreme Poverty Cancellation, Reduction or Refund of Property Taxes Section 357 (1)(d.1) of the Municipal Act, 2001 program?

To be eligible for the Compassionate Relief due to Sickness or Extreme Poverty Cancellation, Reduction or Refund of Property Taxes Section 357 (1)(d.1) of the Municipal Act, 2001 program, you must: Unable to pay property taxes due to sickness or extreme poverty. Must support the claim with evidence.

Who can I contact for more information about the Compassionate Relief due to Sickness or Extreme Poverty Cancellation, Reduction or Refund of Property Taxes Section 357 (1)(d.1) of the Municipal Act, 2001?

You can contact Town of Lincoln by email at arb.registrar@ontario.ca or by phone at none.

Where is the Compassionate Relief due to Sickness or Extreme Poverty Cancellation, Reduction or Refund of Property Taxes Section 357 (1)(d.1) of the Municipal Act, 2001 available?

The Compassionate Relief due to Sickness or Extreme Poverty Cancellation, Reduction or Refund of Property Taxes Section 357 (1)(d.1) of the Municipal Act, 2001 program is available the province of Ontario.

Is the Compassionate Relief due to Sickness or Extreme Poverty Cancellation, Reduction or Refund of Property Taxes Section 357 (1)(d.1) of the Municipal Act, 2001 a grant, loan, or tax credit?

Compassionate Relief due to Sickness or Extreme Poverty Cancellation, Reduction or Refund of Property Taxes Section 357 (1)(d.1) of the Municipal Act, 2001 is a Other Support

Who are the financial supporters of the Compassionate Relief due to Sickness or Extreme Poverty Cancellation, Reduction or Refund of Property Taxes Section 357 (1)(d.1) of the Municipal Act, 2001?

Compassionate Relief due to Sickness or Extreme Poverty Cancellation, Reduction or Refund of Property Taxes Section 357 (1)(d.1) of the Municipal Act, 2001 is funded by Town of Lincoln