Markham Property Tax Relief and Deferral for Seniors Explained

The short answer

Markham property tax relief for seniors comes from two levels of government. The City of Markham runs two programmes for older homeowners who receive the federal Guaranteed Income Supplement (GIS): one that deals with arrears and one that defers the yearly tax increase. The Province of Ontario pays a separate grant of up to $500 a year through your income tax return.

None of these reduce the tax rate itself. The City programmes either forgive late payment charges or postpone part of the bill. Any deferred amount comes due when the home is sold or transferred. That last point matters if you are weighing staying against selling, which is why we cover it in our Markham downsizing guide as well.

Everything below comes from the City of Markham, York Region, the Canada Revenue Agency and Ontario.ca as published when we checked them on October 2, 2026. Programme rules change, so confirm your own eligibility with the City’s tax office before you rely on any of it.

What Markham offers: two programmes for GIS recipients

The City of Markham’s tax relief and rebates page lists two seniors programmes. They do different jobs.

	Low-Income Seniors Property Tax Assistance Program	Seniors and Low-Income Tax Deferral Program
Who it is for	Seniors with existing tax arrears	Seniors who are up to date on their taxes
Age	65 or older as of January 1, 2026	65 or older
Income test	Receiving the Guaranteed Income Supplement	Receiving the Guaranteed Income Supplement
Home	Owner and occupant, principal residence in Markham	Principal residence on January 1, in York Region
What it does	Forgives late payment charges on arrears and offers an interest-free repayment plan	Defers the property tax increase for the year, in full or in part
2026 deadline	March 30, 2026	September 30 of the year applied for

The Low-Income Seniors Property Tax Assistance Program

This programme is for an owner who has fallen behind. The City says approved seniors have the late payment charges on their existing arrears forgiven and can pay the arrears back through an interest-free repayment plan. Once the arrears are dealt with, the senior can choose to enrol in the deferral programme.

The City lists three eligibility rules for 2026:

• age 65 or older as of January 1, 2026
• owner and occupant of a residential property used as the principal residence in Markham
• receiving the GIS under Part II of the Old Age Security Act as of the application year

For 2026, the City set an application deadline of March 30, 2026. Only one application can be made per household and an owner cannot apply for more than one property. Applicants must provide proof of age, income including a GIS statement and property ownership. The City’s FAQ adds that owners who do not meet the criteria but cannot pay their taxes should contact the tax office to discuss options.

The Seniors and Low-Income Tax Deferral Program

This programme is for an owner who is current on taxes and wants to hold future increases back. The City describes it as letting an eligible senior defer the tax increase for a given year and says the deferral can be full or partial. On the assistance programme page it describes the result as freezing property tax increases until the property is sold.

The rules the City publishes:

• a senior must be 65 or older and show proof of receiving the GIS
• a low-income person with a disability can also qualify by showing ODSP benefits or disability amounts under the Social Assistance Reform Act. GAINS for the Disabled also counts when paired with eligibility for the disability amount under the Income Tax Act
• the property must be in York Region and be the applicant’s principal residence on January 1 of the year
• deferred and outstanding taxes together cannot exceed 75% of the assessed value
• all taxes for the year must be received in full by September 30 and the application is due by September 30 of the current year

Because the 2026 deadline of September 30 has now passed, anyone considering the deferral for the 2027 tax year has time to gather documents and speak with the City first.

How to apply in Markham

1. Confirm you receive the GIS. The City notes that GIS is a federal benefit under the Old Age Security Act and gives a toll-free line, 1.800.277.9914, for questions about it.
2. Gather proof of age, your GIS statement and proof that you own the home. The City lists government identification, income tax returns and property tax statements as acceptable documents.
3. Apply through the City’s Senior Tax Relief online form, which covers both programmes.
4. If you cannot use the online form or want help, the City’s tax office can be reached at 905.477.5530 or etax@markham.ca.
5. Expect the City to review the application and possibly ask for more information before approving it.

What York Region and Ontario add

York Region sets the deferral rules

York Region publishes the same deferral on its own site. Its property tax page says low-income seniors 65 or older who receive the GIS may be eligible for an annual deferral of their property tax increases. So may low-income persons with disabilities. It says the home must be owned by the applicant or spouse as of January 1, must be the principal residence and that eligibility is confirmed through your local city or town tax office. For Markham owners, that is the City of Markham.

York Region’s page also lists Markham’s Low-Income Seniors Property Tax Assistance Program among local programmes and mentions a separate exemption of up to 10% for the portion of a home’s assessed value built or modified to accommodate a senior or a person with a disability, as determined by MPAC. York Region directs owners to MPAC for that one.

The Ontario Senior Homeowners’ Property Tax Grant

This grant is paid by the Canada Revenue Agency on behalf of Ontario. It does not go through the City and it does not require GIS. The CRA’s questions and answers on the grant set out the rules for the 2026 grant. You must have:

• been at least 64 years old on December 31, 2025
• been a resident of Ontario on December 31, 2025
• owned and occupied your principal residence on December 31, 2025, with Ontario property tax paid on it for 2025
• filed a 2025 income tax and benefit return that includes the grant application on Form ON-BEN

The maximum 2026 grant is the lesser of $500 and the eligible property tax paid for 2025. It is reduced as income rises:

Household	Full grant up to	Reduced by	No grant at
Single, separated, divorced or widowed	$35,000 adjusted net income	3.33% of income over $35,000	$50,000 or more
Married or common-law	$45,000 adjusted family net income	3.33% of income over $45,000	$60,000 or more

As an illustrative example only, a single homeowner with an adjusted net income of $40,000 who paid more than $500 in 2025 property tax would see the $500 maximum reduced by 3.33% of $5,000, which is $166.50, for a grant of $333.50.

Two details from the CRA are useful for Markham owners. The grant is not taxable. If the municipality let you defer some of your 2025 tax, you only count the tax you actually paid. Since the grant cannot exceed the tax paid, that matters only if what you paid was under $500.

What a deferral means when you sell

The City of Markham is direct about this: any deferred taxes need to be paid when the property is transferred or disposed of, unless ownership is being transferred to a spouse. York Region says the same, that all deferred taxes must be repaid in full on the sale or transfer of title.

In other words, a deferral postpones the increases rather than cancelling them. Each year of deferral adds to a balance attached to the home. When you sell, that balance has to be paid, which in practice means it comes out of what you receive from the sale. Ask your real estate lawyer how the deferred balance will be handled on your closing.

As an illustrative example only, if a bill rose by $200 one year and $250 the next and both increases were fully deferred, $450 would be owing when the home sold. Neither the City nor York Region page we checked states whether interest is charged on deferred amounts, so ask the City’s tax office for your exact balance and how it is calculated before you list.

The same applies on death. If the home passes to someone other than a spouse, the deferred amount is due on that transfer. Our estate home guide covers how an estate sale closes in Markham.

How this fits a stay or sell decision

Property tax relief can make staying in the family home more manageable for a homeowner who qualifies. It is worth weighing honestly against the rest of the picture.

• The City programmes are tied to GIS. If your income rises above the GIS range, you no longer meet the seniors criteria, so check with the City how that affects an existing deferral.
• A deferral reduces what you net when you eventually sell, by the amount deferred.
• The 75% cap on deferred and outstanding taxes means a deferral has a ceiling.
• Property tax is only one cost of staying. Maintenance, utilities and insurance on a larger house continue regardless.

If you do decide to move, our post on what it costs to downsize in Markham lays out the bills on both sides of the move, including the property tax adjustment your lawyer makes at each closing. Our guide to the Markham property tax bill explains how the bill itself is calculated from your MPAC assessment and the 2026 rates. The Ontario grant is based on the home you lived in on December 31 of the prior year, so the CRA confirms you remain eligible for the 2026 grant even if you sell during 2026.

This is general information, not tax, legal or financial advice. An accountant can confirm how the grant and any deferral fit your own return and your lawyer can confirm what will be owing on closing.

What to do next

1. Check whether you receive the GIS. If you do, call the City of Markham tax office at 905.477.5530 to ask which programme fits your situation.
2. If you already have a deferral, ask the City for the current deferred balance in writing.
3. Make sure your 2025 return included Form ON-BEN with the grant application. The CRA says you can request an adjustment for a missed year through My Account.
4. If selling is on the table, get a realistic value for your home with a home valuation so you can see what you would net after any deferred taxes and closing costs.
5. Read our full downsizing in Markham guide for the steps from deciding to closing.

When you would like to talk through whether staying or selling makes more sense for your home, contact us.