How it works

The Conservation Land Tax Incentive Program recognizes, encourages and supports the long-term private stewardship of Ontario’s provincially important natural areas. Under the Conservation Land Tax Incentive Program, portions of your property that have eligible natural heritage features may qualify for a 100% property tax exemption.

The area needs to be:

  • identified by the ministry as one of the eligible land types listed below in the ‘What is eligible’ section
  • 15 of a hectare (½ acre) or larger in size

You also need to:

  • commit to protecting the designated portion of your property
  • allow ministry staff to inspect it if requested

What is eligible

The natural heritage features eligible types of land are:

  • provincially significant areas of natural and scientific interest (lands with significant geological and biological features) that have been approved by the ministry as provincially significant
  • Niagara Escarpment Natural Areas within the designation “Escarpment Natural Area” in the Niagara Escarpment Plan
  • habitats of endangered species, where specific guidelines for the Conservation Land Tax Incentive Program have been developed by the ministry
  • provincially significant wetlands approved by the ministry as provincially significant
  • Community Conservation Lands (restricted to non-profit charitable conservation organizations and conservation authorities)

Learn more about wetland conservation and wetlands evaluation

Only the types of land listed above are eligible to participate in the program.

You can access maps of these natural heritage features here.

The area needs to be:

  • identified by the ministry as one of the eligible land types
  • 15 of a hectare (½ acre) or larger in size

The following are not eligible land types:

  • all other wetlands that are not of provincial significance
  • areas municipally zoned for conservation
  • floodplains

Buildings and other improvements and associated land are not eligible for property tax relief.

Seven documents help us identify lands eligible for the Conservation Lands Tax Incentive Program. These documents are referred to in subsections 25(2) and 25(3) of Ontario Regulation 282/98:

  • Ontario Wetland Evaluation System Southern Manual (3rd edition), dated March 1993, revised in May 1994 and December 2002
  • Ontario Wetland Evaluation System Northern Manual (1st edition), dated March 1993, revised in May 1994 and December 2002
  • A Framework for the Conservation of Ontario’s Biological Heritage, dated May 1980
  • A Framework for the Conservation of Ontario’s Earth Science Features, dated October 1981
  • Guidelines for Mapping Endangered Species Habitats under the Conservation Land Tax Incentive Program July 1998
  • Ontario’s Living Legacy Land Use Strategy, published in July 1999
  • Great Lakes Wetlands Conservation Action Plan Highlights Report (2000-2003), published by Environment Canada

You can request these documents by contacting us at cltip@ontario.ca or calling 1-800-268-8959.

How to apply

Step 1: The ministry mails applications each spring to the registered owners of lands that have been identified as being eligible.

If you believe your land contains one of the eligible land types above but you have not received an application form, contact cltip@ontario.ca or 1-800-268-8959.

If you received an application, but there is an error in your personal or mailing information, contact the Municipal Property Assessment Corporation (MPAC) at 1-866-296-MPAC (6722) to correct the error.

Step 2: If you want to take part in the program, complete the form and mail it postmarked no later than July 31 to enroll for the following tax year.

You must complete and return an application form every year if you wish to continue qualifying for the program.

Due to the volume of applications, you will not be notified when your application is received.

Application deadline

The deadline to apply is July 31, in order to be enrolled in the program to participate for the following tax year.

If you did not receive an application

If you think you qualify for the program but have never received an application, contact us:
Tel: 1-800-268-8959
E-mail: Conservation Land Tax Incentive Program
Have your 15-digit property assessment roll number ready or include it in your e-mail.

Check your application status

You can check the status of your application 3 weeks after mailing it by visiting the Conservation Land Tax Incentive Program application status page.

You’ll need:

  • Your 15-digit property assessment roll number
  • The PIN included with your application

Your 15-digit property assessment roll number is found on your Property Assessment Notice. This number is provided by the Municipal Property Assessment Corporation (MPAC). This is not the roll number as shown on your Tax Notice, which excludes the initial 4-digit County-Municipality code.

You can also call 1-800-268-8959 or email cltip@ontario.ca.

After your application is approved

If the application is approved, a tax reduction will appear on your municipal property tax bill for the eligible property.

How to stay enrolled

To continue to be eligible for the tax exemption, you need to:

  • follow program policy to protect the important natural heritage features on your property
  • allow people authorized by the ministry to inspect the portion of your property if requested
  • apply every year by the July 31 application deadline