Property Tax Deferrals
As a result of the COVID-19 virus and the impact on
business, many (most) municipalities have either implemented, or are currently
working/considering implementing relief, with deferrals typically lasting
between 60-150 days, with 60-90 days being the most typical. There are some
notable exceptions, but we expect those municipalities will eventually change
as the crisis (economically) deepens.
Here is a host of locations, which is by no means an exhaustive list, and it is constantly changing. We continue to add to this as we research further or at client request. This list was compiled March 25/partially updated on June 2nd but click the links to see if anything has changed:
Brampton, ON: https://www.brampton.ca/EN/residents/Taxes-Assessment/taxation/Pages/payment-options.aspx – note all City facilities are closed March 16 to April 5. They are allowing late payment with no penalty until August 19th.
Toronto, ON: https://www.toronto.ca/home/covid-19/economic-support-recovery/ they are allowing late payments with no penalty (extension) for 60 days. This was updated with additional support in June 2020: https://www.toronto.ca/services-payments/property-taxes-utilities/property-tax/financial-assistance-for-property-owners-during-covid-19/
Mississauga, ON: https://web.mississauga.ca/city-of-mississauga-news/news/city-of-mississauga-covid-19-response-special-emergency-council-meeting-outcomes/ they are allowing you to defer payments by up to 90 days without penalty or interest.
Vaughan, ON: https://www.vaughan.ca/services/property_tax_and_assessment/Pages/default.aspx they are allowing you to defer payments until June 1 without penalty or interest.
Windsor, ON: https://www.citywindsor.ca/residents/emergencyandcrimeprevention/Emergency-Preparedness/Disease-Outbreak/Pages/Coronavirus-(COVID-19)-Frequently-Asked-Questions.aspx they presently have shifted to allow deferral from April 15, 2020 to June 30, 2020 – but you have to request any postdated cheques/pre-authorized payments be cancelled, it’s not automatic.
Kingston, ON – waives interest and penalties on April 2 and May 1 instalments. https://www.cityofkingston.ca/-/city-offers-financial-relief-during-the-covid-19-pandemic/
Sudbury, ON – waives interest and penalties on April 2 instalments until June 4. https://www.greatersudbury.ca/live/covid-19-coronavirus/economic-support-recovery/
Hamilton, ON – waives interest and penalties on April 30 instalments for 60 days. https://www.cbc.ca/news/canada/hamilton/city-council-defers-property-tax-payments-to-help-hamiltonians-during-covid-19-1.5526060
Thunder Bay – May 6 instalments not due until July 8. https://www.thunderbay.ca/en/city-hall/resources/Documents/Coronavirus-COVID-19/Financial-Relief-During-COVID-19—FINAL.pdf
Markham, ON – no late payments from Oct to December, no Municipal Accommodation Tax until Dec 31. Unclear re: spring interim payments. https://www.markham.ca/wps/portal/home/about/COVID-19-Information/COVID-19-Affected-City-Services
Ottawa, ON is extending the deadline on its interim tax bill until April 15: https://ottawa.ca/en/business/economic-support-and-recovery Update March 31, now there’s a hardship application for properties up to $7.5 million to defer until October 30 https://ottawa.ca/en/living-ottawa/taxes/covid-19-property-tax-relief#2020-property-tax-hardship-deferral-program
Guelph, ON, property tax due in April deferred a month, need to email them https://guelph.ca/2020/04/city-of-guelph-responding-to-coronavirus/#property-taxes possible deferral to end of July https://www.guelphmercury.com/news-story/9941041-guelph-property-tax-payments-could-be-deferred-to-the-end-of-july/ https://www.guelphtoday.com/coronavirus-covid-19-local-news/city-to-look-at-borrowing-100-million-defer-property-taxes-to-end-of-july-2252405
Vancouver, BC, property tax due dates extended to September 1, 2020 or Oct 1 2020 plus provincial updates (see below) https://vancouver.ca/home-property-development/covid-19-coronavirus-within-vancouver.aspx
Port Coquitlam, BC, property tax increase cancelled and due dates extended to September 2, 2020 plus provincial updates (see below) https://globalnews.ca/news/6794271/port-coquitlam-property-tax-payment-deadline-coronavirus-covid-19/
Calgary, AB, province rolling back previous education tax increases, and 6 month deferral of provincial taxes owed to December 31, city portion deferred to September 30: https://www.calgary.ca/CSPS/cema/Pages/businesses-and-COVID-19.aspx?redirect=/covid-business; https://calgary.ctvnews.ca/calgary-council-defers-property-tax-payments-for-three-months-1.4885665
Edmonton, AB, tax notices will be mailed in May and
no late fees will be charged to tax payments made by August 31: https://www.edmonton.ca/programs_services/emergency_preparedness/covid-19.aspx
Regina, SK, tax notices will be issued on schedule in
May but property owners will have until after September 30 before penalties are
Saskatoon, SK, 2020 Property Tax notice will be
delivered by the end of May 2020 but any late payment penalties will not incur
on 2020 Property Tax if a payment is made in the full amount due by September
30, 2020: https://www.saskatoon.ca/services-residents/property-tax-assessments/property-tax
Winnipeg, MB, no property tax deferral but penalties waived for 90 days – property tax due June 30 penalties waived to Sept 30, Business taxes due May 29 penalties waived to Aug 31: https://winnipeg.ca/emergweb/covid-19/default.stm
Montreal, QC, extension of the second tax payment from June 1 to July 2 https://montreal.ca/en/articles/covid-19-support-measures-montreal-businesses. Additional deferrals now offered as of June 2020: https://montrealgazette.com/news/local-news/montreal-pushes-back-tax-deadline-3
Quebec City, QC, extension for all payments starting in May (May to August, July to September, September to November): https://www.ville.quebec.qc.ca/covid19/#ferme
Val D’Or, QC, no extension yet, but planning to consider it at April 6 council meeting which is before May 1 due date: https://www.ville.valdor.qc.ca/fr/nouvelles/covid-19-etat-de-situation
Halifax, NS, deferral until June 1 enacted at council meeting April 14th https://www.halifaxtoday.ca/local-news/halifax-regional-council-approves-deferral-of-property-taxes-until-june-2253688
Moncton, NB, no property tax deferral program currently in place, appeal deadline (request for review) moved by one month to May 1 from April 1. They recommend paying online though. https://www.moncton.ca/covid-19, https://www2.snb.ca/content/snb/en/news/news-release.2020.03.0170.html
Province of British Columbia, Business and light- and major-industry property classes will see their school tax cut in half. Property Assessment Appeal Board appeals (second level) deadline deferred 60 days from April 30 to June 1. Commercial tax classes (4/5/6/7) deferred to Oct 1 https://news.gov.bc.ca/releases/2020FIN0020-000703
Province of Ontario, Deferring the upcoming quarterly (June 30) remittance of education property tax to school boards by 90 days.
Province of Alberta, removal of school tax increase and retention of 2019 rates and deferral of remittance of education tax to province by 6 months to December 31, 2020
Estevan, SK, A council decision was made to continue to levy property taxes in June,
due July 31, 2020. Penalties usually start August 1, 2020, they have
committed to waive penalties for August & September, with penalties
starting October 1, 2020.
Fort McMurray (Wood Buffalo), AB, in an emergency online meeting council agreed to provide some deferrals/breaks for taxpayers until September http://www.rmwb.ca/News-Room/Recent-Media-Releases/Council-allocates-additional-funding-to-Community-Plan-on-Homelessness–defers-Municipal-property-tax-payments-and-will-send-letters-to-Federal-and-Provincial-governments.htm
Lloydminster, AB, No decisions have been made at this point, currently under further review of the situation, the City does intend to make options available.
Lethbridge, AB, three month deferral available on tax payments. https://globalnews.ca/news/6903695/lethbridge-2020-tax-covid19-coronavirus/
Red Deer, AB, 90 day deferral to September 30th available. https://globalnews.ca/news/6819685/red-deer-city-council-property-tax-coronavirus-covid-19-closures/
Medicine Hat, AB, Under further review with intention to make option available. Assessment Appeal deadline moved to Oct 1st https://www.medicinehat.ca/government/departments/finance/assessment
Grande Prairie, AB, deferral available to August 31st. https://www.cityofgp.com/culture-community/news-events/covid-19-information
Kirkland Lake, ON, deferral available from April 9 to June 30th. https://www.kirklandlake.ca/assets/announcements/COVID/COVID-19%20April%202%202020%20tax%20relief%20press%20release_Mayor%20Kiely.pdf .
Peterborough, ON, 60 day deferrals available as of March 30th for interim payments. https://www.peterborough.ca/en/city-services/city-services-during-covid-19.aspx#Property-Taxes
Springwater, ON, deferral available until after June 1 https://www.springwater.ca/en/news/resources/2020-Documents/20200325—Springwater-waives-penalties-and-interest-for-property-tax-and-water-wastewater-payments.pdf
Cambridge, ON, deferral available until after June 1st https://www.cambridge.ca/Modules/News/index.aspx?newsId=438fe427-4f94-4c52-82d3-1fd6e9d676d2
Oakville, ON, tax deferral of next instalment previously due April 24 to June 30 with no interest or penalty. https://www.oakville.ca/townhall/covid-19.html
Welland, ON, tax deferral until after May 30 https://www.welland.ca/Media/MR/2020/ReliefforTaxandWaterPayments.pdf
Niagara Falls, ON, tax deferral (no interest and penalties) until after June 30th https://niagarafalls.ca/covid19/frequently-asked-questions.aspx
Peterborough, ON, motion meeting to be held March 30 with intent to make options available. https://www.mykawartha.com/news-story/9919103-peterborough-city-council-to-hear-motion-to-defer-property-taxes-on-monday/
St Johns, NL, no interest or penalties until after August 31st http://www.stjohns.ca/city-hall/news-room/covid-19
Cape Breton, NS, no interest or penalties for 90 days https://www.cbc.ca/news/canada/nova-scotia/cbrm-allows-residents-to-defer-property-tax-water-bills-1.5516001
Yellowknife, NWT will be waiving interest and penalties on late payments https://www.yellowknife.ca/en/living-here/coronavirus-disease–covid-19-.asp
Iqaluit, NU 60 day deferral to property tax bills retroactively such that March 31 payments now due May 31. This was passed by council on April 6th. https://nunatsiaq.com/stories/article/iqaluit-city-council-approves-property-tax-extension/
We are currently reviewing the impact to individual clients and properties and will be reporting to you individually as soon as practicable. If you are interested in receiving this information about specific properties, please reach out to one of the team.