A seniors' tax deferral program allows eligible seniors to postpone paying property taxes, with the deferred amount becoming a lien against their property that's repaid when the property is sold or the owner dies. These programs help seniors with limited income remain in their homes despite rising property taxes. Deferred taxes typically accumulate with interest. Programs vary by province and municipality—some are provincial programs, others municipal. Eligibility usually requires age thresholds (often 65+), property ownership, and sometimes income limits. Tax deferral protects seniors from having to sell homes due to tax burden while ensuring municipalities eventually receive owed taxes.