Home Owner Grants
E-HOG (Electronic Home Owner Grant)
The Provincial Home Owner Grant is designed to help homeowners reduce their property taxes. There are two categories of grants:
- The regular grant may reduce your taxes by as much as $770; or
- The additional grant may reduce your taxes by as much as $1,045.
A homeowner may qualify for either the regular grant or the additional grant, not both. To receive the grant, both the owner and the property must meet the qualification requirements.
The grant does not apply to delinquent taxes or to any penalties, interest or fees.
The grant is reduced by $5 for each $1,000 of assessed value over $1,150,000. This means the regular grant is eliminated on homes assessed at $1,304,000 or more. The additional grant is eliminated on homes assessed at $1,359,000 or more.
To qualify for the Regular Grant:
- You must be a Canadian citizen or landed immigrant and a permanent resident of British Columbia;
- You must own the home on which the grant is being claimed; and
- The home must be located in British Columbia and must be your principal residence, where you live and conduct your daily activities. The grant does not apply to second, rental and/or other owned properties.
Spouses living together, including those in a common-law relationship for a continuous period of at least two years, may qualify for the homeowner grant on only one residence in the province in a calendar year.
Spouses living apart cannot claim a grant on second property they jointly or individually own, unless they have a notarized, written separation agreement, or a court order recognizing the separation.
To qualify for the Additional Grant:
- 65 or older during the calendar year. (If the home is jointly owned, only one owner must be 65 to qualify for the additional grant. The qualifying owner's date of birth and signature must appear on the grant application); or
- A veteran, or the spouse or widow/widower of a veteran receiving an allowance under the War Veterans Allowance Act (Canada) or the Civilian War-related Benefits Act. Veterans must attach documentary proof (eg: a letter or a veterans allowance cheque stub) from Veterans Affairs Canada to the homeowner grant application. Surviving spouses of deceased veterans who received either allowance at the time of their spouse's death also qualify for the additional grant; or
- A person with disabilities receiving a Level 2 Disability Allowance under the BC Disability Benefits Program Act. You must provide the required Consent for Release of Information form signed by yourself and the Ministry of Human Resource representative, verifying that you are receiving these benefits. The form is available at the Ministry office or the Town of Smithers; or
- A person with disabilities who does not receive a disability allowance under the BC Disability Benefits Program Act, or a property owner with a disabled spouse or relative residing permanently with you. To be eligible, a Certificate of Physician and Property Owner completed and signed by the disabled person's physician and the property owner must be attached to the home owner grant application in the year that you first request the additional grant. This medical form must indicate that the disability is permanent and requires extensive physical assistance costing more than $150 per month, or that structural modifications costing more than $2,000 have been made to the home in order to manage daily functioning by the person with disabilities. Physicians do not approve the additional grant; however, they provide information that collectors use to determine eligibility. The form is available from the Town of Smithers. If you have already completed the required application form in prior years, and the Town has your approved form on file.
Note: Being a recipient of the Canada Pension Plan disability benefits does not qualify you for the additional grant.
If eligible, to avoid penalty for late payment of your taxes, you must apply for a grant on or before the tax due date. You may apply before the tax due date even if you are not paying your taxes. If the grant is not claimed prior to the due date, you will be levied a penalty on the total tax amount outstanding of which your unclaimed grant is a part of. Home Owner Grants must be claimed each year. Homeowner Grant Application Forms are located on the bottom portion of the tax notice.
Homeowner Grant Administration Branch
Ministry of Provincial Revenue
PO Box 9991 Stn Prov Govt
1061 Fort Street
Victoria, BC V8W 9R7
Telephone: 250-365-8166 or 250-387-8166