Ontario Senior Homeowners' Property Tax Grant: Eligibility, Amount and How to Apply

The Ontario Senior Homeowners' Property Tax Grant (OSHPTG) puts up to $500 back in the hands of eligible older homeowners each year — and it's entirely separate from the Ontario Energy and Property Tax Credit. Many seniors who qualify never claim it because they don't realize they need to check a specific box on their tax return.

Who Qualifies for the OSHPTG

You're eligible if you meet all three conditions for the tax year:

1. Age: You were 64 or older as of December 31 of the tax year (so for the 2025 tax year filed in 2026, you needed to turn 64 by December 31, 2025)
2. Ownership and occupancy: You owned and occupied a home in Ontario as your principal residence on December 31
3. Property taxes: You paid property taxes on that residence during the year

The grant is calculated at the household level. If you're married or in a common-law relationship, only one spouse can claim it for the household. If only one of you is 64 or older, the older spouse must be the one who files the claim — this ensures you get the higher senior thresholds.

How Much You'll Receive

The maximum grant is $500, but your adjusted family net income determines the actual amount:

• Single seniors: Full $500 at income of $35,000 or less. Reduced by 3.33% of income above $35,000. Fully phased out at $50,000.
• Couples: Full $500 at combined income of $45,000 or less. Reduced by 3.33% of income above $45,000. Fully phased out at $60,000.

A single senior earning $40,000 would receive $500 minus 3.33% of $5,000 — that's a reduction of about $167, leaving a grant of roughly $333.

There's also a floor rule: if the calculation produces an amount between $0.51 and $24.99, the CRA bumps it up to $25.

How to Claim It

The OSHPTG is claimed through Form ON-BEN (Form 5006-TG), which you attach to your annual T1 income tax return. The critical step most people miss: you must check Box 61070 specifically to apply for the grant. Checking the OEPTC box alone won't trigger it.

You also need to enter your property taxes paid on Line 61120. The CRA doesn't require you to submit receipts with your return, but you must keep your property tax bills and payment receipts for six years — they can and do request proof.

Unlike the OEPTC, which is paid monthly as part of the Ontario Trillium Benefit, the OSHPTG comes as a single lump-sum payment. It typically arrives four to eight weeks after the CRA processes your Notice of Assessment.

File Even If You Owe No Tax

This catches many eligible seniors: you must file a T1 income tax return with the ON-BEN form attached to receive the grant, even if your income is below the taxable threshold and you owe nothing. No return filed means no grant paid — the CRA doesn't send it automatically.

If you've been eligible in past years but didn't claim it, you can request the grant retroactively for up to three years from the date of your original Notice of Assessment. Use the CRA's Change My Return service online or submit a paper T1-ADJ form.

What the Grant Doesn't Cover

The OSHPTG only applies to property taxes on your principal residence. It doesn't cover separately billed utilities (water, hydro, gas), late payment penalties, or taxes on commercial or agricultural portions of your property beyond the immediate residential dwelling and one surrounding acre.

There's also an interaction with the Ontario Energy and Property Tax Credit: your OSHPTG plus the property tax component of the OEPTC cannot exceed the total property taxes you actually paid. The CRA applies this cap automatically.

For a complete walkthrough of Form ON-BEN, including how to handle co-ownership, separated spouses living apart for medical reasons, and long-term care situations, the Ontario Property Tax Relief for Seniors guide covers every line and scenario.

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