A low-interest provincial loan program designed to help qualified BC home owners pay their annual property taxes. The Regular Program is for adults 55 or older, a surviving spouse of any age, or a person with disabilities. The Families with Children Program is for parents, stepparents, or people financially supporting a child. The province pays current year unpaid property taxes on behalf of property owners whose application is approved. Homeowners can apply to defer a portion or all of your residential or residential and farm property taxes after the home owner grant is deducted. Homeowners must pay all arrears and penalties before applying for the program. Applications must be sent to the property tax office address shown on the owner's property tax notice.