Policy on Tax Relief for Eligible Low Income Seniors and Low Income Disabled Persons (Regional Municipality of Waterloo By-law 98-048)

• Completed application form
• Documentation proving eligible status
• Documentation proving the property is eligible

Who is eligible?

• Low-income seniors
• Low-income disabled persons
• Spouses of eligible applicants

Who is not eligible

• Property owners outside the eligible residential or farm property class
• Owners of more than one single-family dwelling unit in a year
• Applicants who do not meet the low-income senior or disability eligibility requirements

Ineligible Costs and Activities

• Tax arrears
• Properties outside the residential or farm property class
• More than one single-family dwelling unit per eligible owner in a year

Eligible geographic areas

• Regional Municipality of Waterloo

• Applications are received and processed by the Area Municipality.
• The Treasurer of the Area Municipality handles the application.
• Submitted documentation may be independently verified.
• Eligibility must be confirmed again through annual reapplication.

• Applications are handled by the Area Municipality where the applicant resides.
• Tax relief is granted as a deferral, not a payment.
• The deferred amount becomes payable when the property is sold or transferred.
• Applications must be renewed annually to maintain eligibility.