Small business property owners: Apply by March 22 for tax deferral program March 10, 2021 The City has re-launched a tax deferral program aimed at providing financial relief to small business property owners who have been impacted by COVID-19. First piloted in 2020, the Small Business Property Owner Tax Deferral program, offers owners of commercial properties with a total assessed value of $2 million or less, as well as all hotels and motels, the opportunity to apply to defer their final property tax bills from the March 31 deadline to Sept. 30. “The deferral program was developed in consultation with members of the Kingston Economic Recovery Team, and it is just one of the many ways the City is supporting our small business community during this challenging time,” says Mayor Bryan Paterson.