I agree, it is very complicated and it seems as if there are many administrative procedures and people involved in trying to issue a rebate to a home owner. From my knowledge, an individual receives a tax bill from a municipality. That individual then pays taxes directly to the municipality, then there is a form which the individual has to fill out and submits it either to the municipality or the government. Your department then has to tabulate all the requests for rebate, and send a cheque back to the municipality. The municipality will then issue individual cheques back to the taxpayers. It seem very time consuming and many people are involved in tabulating, filing out forms, compiling and issuing cheques. The municipality, in the end, issues individual cheques back to the people who paid them in the first place.
The municipality should deduct the rebate at source when they issue the tax bill. They could then submit one bill to your department. You, in turn, could rebate the municipality. It seems quite simple to me but, obviously, there must be other complications which I am not aware of. That is only an idea. You can respond to it if you want, but I think it would be best if you just act. It would save many people a great deal of time and effort, especially the municipalities because every cheque which is issued by them is a cost to them.