Property Tax Relief

This page contains information about Property Tax & Relief Programs available through the Government of Ontario, the Municipal Property Assessment Corporation (MPAC), Region of Niagara, Town of Lincoln and other agencies.

Please note that information on this page has been made available to assist in understanding the programs that are available but should not be construed as income tax advice; a tax expert should be consulted in determining eligibility for tax credits or proper filing of income taxes.

Property & Tax Relief Programs

Provincial Programs

What is it? A program that helps low-to-moderate income seniors with the cost of their property taxes. If you file your personal income tax and benefit return annually and qualify for the grant, you could get up to $500 each year depending on your adjusted family income.
Where can I find information? By visiting the Government of Ontario's website.
Who do I contact? You need to file your tax return to apply for this grant, even if you don't have income to report. You may qualify for the grant even if you do not owe income tax.
What is it? A program offered under the Ontario Trillium Benefit that provides a tax-free payment to help you with your property taxes and sales tax on energy costs.
Where can I find information? Visit the Government of Ontario's website.
Who do I contact? You must apply for the Ontario Trillium Benefit by filing your personal Income Tax and Benefit Return and completing and enclosing the ON-BEN Application Form included in your tax return package. You must file your tax return even if you don't have any income to report.
What is it? The Province of Ontario provides a property tax exemption for a portion of the assessed value of a residential property that was built or modified to accommodate a senior or a person with a disability, who would otherwise need to live in a facility where on-site care is provided.
Where can I find information? More information is available on MPAC’s website.
Who do I contact? You can start by contacting MPAC, with contact information at the link provided above.
What is it? As the owner of a farm property, you may be eligible for a reduction of the amount of property taxes you pay through the Farm Tax Program, where your farmland is taxed at no more than 25% of your municipality's residential property tax rate. Farmland does not include land and buildings used for residential purposes. Agricorp, MPAC and municipalities work together to administer the Farm Tax Program.
Where can I find information? For more information about the program and the eligibility requirements, please visit Agricorp's website.
- Information is also available on MPAC’s website.
Who do I contact? If you own a farm and you believe it could qualify for the Farm Property Class Tax Rate Program (also known as the "Farm Tax Program"), you must submit an application to Agricorp, with contact information at the link provided above.
What is it? If a portion of your land has important natural heritage features, it may qualify for the CLTIP. Under the CLTIP, your tax for that portion of land may get a 100% property tax exemption.
Where can I find information and who do I contact? Information and application instructions are available on the Government of Ontario's  Conservation Land Tax Incentive Program page.
Information is also available on MPAC’s website.

Regional Programs

What is it? If you are 65 years of age or older and in receipt of the Guaranteed Income Supplement or a person with disability and in receipt of ongoing benefits under the Ontario Disability Support Program and own your principal residence in Niagara, you may be eligible for an annual deferral of either all or part of your property tax increases.
Where can I find information? Visit the Region of Niagara’s website, and under Tax relief programs, click “Low-income seniors and low-income disabled persons”.
Who do I contact? To determine your eligibility to receive a property tax deferral, contact the Tax Clerk at the Town of Lincoln.

Town of Lincoln Programs

The Town of Lincoln participates in the Regional programs outlined above, the Tax Deferral for Low-Income Seniors and Low-Income People with Disability, and Tax Rebates for Registered Charities and Similar Organizations. In addition, the following relief programs are available:

What is it? The Town of Lincoln offers several, convenient Pre-authorized Payment Plans for properties that are not in arrears, which allow payments to be spread out through the year without interest charges:
- A 10-month plan where payments are withdrawn monthly from January to October
- An instalment plan where payments are withdrawn on the installment due dates of February, April, July and September
- New for 2024: A 12-month plan where payments are withdrawn monthly from January to December. This plan allows taxpayers to make monthly payments more evenly throughout the year, interest-free. It’s just one way we are making it more manageable for families or individuals on a fixed income, looking to plan more easily for regular expenses and manage their household budgets.
- There is also a pre-authorized plan available for those in arrears (with interest; payment arrangements can be made by contacting the Tax Clerk at the Town of Lincoln).
Where can I find information? Details regarding the plans and dates are available on the Town of Lincoln website.
Who do I contact? Application forms are available on the Town's website, and can be submitted via email along with a void cheque.
What is it? If there is a change in status of your property due to damage, fire or demolition, you may be eligible to receive a refund, cancellation or reduction of your taxes paid.
Where can I find information? Information concerning property tax adjustments is available on MPAC’s website.
Who do I contact? If you believe that you may qualify, please complete the top section of the Section 357/358 application including the Reason for Application, Effective dates, Applicant Signature and Date submit via email to the Tax Clerk.

The information above is a short summary of the programs available, including where to find more information and who to contact. If you have any additional questions or require assistance, please reach out to the Town of Lincoln's Finance team, and staff will be more than happy to help.