Eligibility Criteria

To qualify for the Property Tax Deferment Program, you must:

• be the registered owner(s) of the home
• be 55 years of age or older OR a surviving spouse OR a person with disabilities as defined in the Regulations to the Land Tax Deferment Act
• be a Canadian citizen or permanent resident under the Immigration Act
  (Canada)
• have lived in British Columbia for at least one year immediately prior to applying
• apply on the home in which you live
• have a minimum equity of 25% in your home based on assessed values as determined by BC Assessment
• have a current fire insurance policy on your home

Only one spouse must be 55 or older where the home is registered in both names. At the time of application, the owner must turn 55 during that calendar year to qualify.

If you own your home under a registered 99 year lease or have a life estate interest in your home, you may also qualify for tax deferment.

To be considered for eligibility as a person with disabilities you are required to provide either:

• a copy of either a recent letter confirming your Persons with Disability designation or your Release of Information Form from the Ministry of Employment and Income Assistance confirming you have the designation

   OR

• a Physician Certification Form, completed and signed by your physician. The form explains the disability eligibility criteria for the Property Tax Deferment Program.

The definition of "spouse" includes:

• a marriage partner
• a person who has lived with the owner as common-law husband or wife, including same-sex partners, for a continuous period of not less than two years