Low-income tax relief programs help property owners with limited incomes manage their property tax burden. Municipalities may offer tax deferrals, rebates, or reductions for qualifying homeowners, typically seniors, people with disabilities, or those below income thresholds. Some programs defer taxes until the property sells, while others provide annual reductions. Provincial legislation usually authorizes these programs, with individual municipalities deciding whether to implement them. Low-income tax relief recognizes that property taxes based on home values can burden homeowners whose incomes haven't kept pace with property values, particularly long-time residents in neighbourhoods experiencing rapid appreciation.