This is an automated transcription (OCR) of the captured
official document — minor recognition errors are possible; the source
document governs.
Snapshot 2dca3e3dcfc6 · verified 2026-06-05 ·
original document ·
archived snapshot ·
unofficial consolidation, the official version is held by the municipal clerk.
<!-- image -->
## Low Income Property Tax Exemption Policy
Department:
Adopted:
Finance
April 14, 2015
Policy No: 5.021
## 1.0 Purpose
To provide a low income tax exemption for tax payers in accordance with Section 69 of the Nova Scotia Municipal Government Act.
## 2.0 Scope
This policy is applicable to tax payers wtiin the Town of Berwick who meet the requirements as set out
## 3.0 References
- 3.1 Nova Scotia Municipal Government Act
- 3.2 War Veterans Allowance Act (Canada)
## 4.0 Definitions
- 4.1 "Income" is defined as a person's total income from all sources except allowances paid pursuant to the War Veteran's Allowance Act (Canada) or a pension paid pursuant to the Pension Act (Canada) for the calendar year preceding the fiscal year of the Town and includes the income of all other members of the same family residing in the same household.
- 4.2 "Town" is the Town of Berwick.
- 4.3 "OAS" is the Old Age Security (Canada)
- 4.4 "GIS" is the Guaranteed Income Supplement (Canada)
## 5.0 Policy
- 5.1 An exemption of $350.00 will be granted to a tax payer to be applied toward their final property
- Income as defined in this policy does not exceed $27,648 in the fiscal year 2023-24.
- The tax payer provides the completed application and required Income Tax Notice of
- The tax payer owns and occupies the Town property as their principal residence.
- 5.2 Where the property is jointly owned, only one tax exemption will be applicable per property regardless of ownership.
- 5.3 The low-income property tax exemption amount may only be applied toward property taxes owing and will not be applied toward sewer charges.
- result in a credit balance on the tax payer's account.
- 5.5 This program will be advertised annually in May in any given year to advise residents that applications must be submitted no later than July 31st.
- 5.6 The income threshold will be adjusted annually to reflect the maximum income provided to a retired couple by OAS and GIS.
## 6. Review
<!-- image -->
6.l This policy will be reviewed every two years.
- Penniles bajd
May 9, 2023
Date
Revision
Dates:
February 9, 2016 May 9, 2023