Tax Exemption & Tax Reduction Policy (updated May 4 2026)
Pictou, Nova Scotia
· adopted 2026-05-04
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Snapshot 218e14483c4e · verified 2026-06-05 ·
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unofficial consolidation, the official version is held by the municipal clerk.
MUNICIPALITY OF THE COUNTY OF PICTOU
TAX EXEMPTION & TAX REDUCTION POLICY
POLICY # 2026-05-04
1.
This Policy shall be known as the Tax Exemption & Tax Reduction Policy.
2.
This Policy shall apply to the properties listed in Schedules "A" and "B" and "C" commencing
April 1, 2019.
3.
Pursuant to section 71(1) of the Municipal Government Act, the properties listed in
Schedule "A" to this Policy shall be, subject to sections 4 and 9 of this Policy, exempt from
real property taxation.
4.
The tax exemption provided in section 3 shall apply to general tax only and shall only apply
to the portion of the property specified in Schedule "A".
5.
Pursuant to section 71(2) of the Municipal Government Act, the real property tax payable
with respect to the properties listed in Schedule "B" to this Policy shall be, subject to
sections 6 and 9 of this Policy, reduced to the tax that would otherwise be payable if the
property were residential property, inclusive of area rates.
6.
The tax reduction provided in Section 5 shall apply only to that portion of the property
specified in Schedule "B".
7.
Pursuant to section 71(1) of the Municipal Government Act, the properties listed in
Schedule "C" to this Policy shall be, subject to sections 8 and 9 of this Policy, exempt from
real property taxation.
8.
The tax exemption provided in section 7 shall only apply to general taxes and shall only
apply to the portion of the property specified in Schedule "C", exclusive of sewer user
charges and fire rates.
9.
When a property listed in Schedule "A", "B", or "C" ceases to be owned or occupied by the
owner indicated in the schedule, or if the property ceases to be occupied for the purpose,
2
which pursuant to section 71(1) and 71(2) of the Municipal Government Act enabled the
Municipality of the County of Pictou to include the property in this Policy, the tax exemption
or reduction shall cease and the owner(s) of the property shall immediately be liable for the
normal real property tax on such property for the portion of the taxation year then
unexpired.
SCHEDULE A
AAN
OWNER
PROPERTY
EXTENT OF
APPLICATION
CHARITABLE #
11028519
Pictou Island Vol Fire
Fighters Assoc.
Pictou Island Rd Lot
9 Pictou Island
The whole of the land
& buildings at the
Pictou Island
Road of the owner.
10779278
Antigonish Sno-Dogs
Snowmobile
Association
589 John Munroe Road Lot
17-1 Marshy Hope
The whole of the land
& buildings at
589 John Munroe
Road Lot 17-1 Marshy
Hope.
00615196
08253005
04326997
Camp Geddie &
Trustees Board of the
Presbyterian Church
in Canada
Lands & Buildings at 3555
&
3581
Shore
Rd.,
Merigomish, and at
Lower Barney's River
The whole of the
lands & buildings at
the Ponds,
Merigomish of the
owner
0085803-37-04
04564014
Trustees Kenzieville
District Community
Club
Lands & Buildings at
11677 No. 4 Highway,
Kenzieville
The whole of the
lands & buildings at
Kenzieville
of
the
owner
0476218-56-03
04682696
Trustees Barney's
River Station
Community Club
Lands & Buildings at
12507 No. 4 Highway,
Barney's River
The whole of the
lands & buildings at
Barney's River of the
owner
0484527-56-03
03757609
Piedmont Valley
Community Club
Lands & Buildings at 1419
Piedmont Valley
Road, Piedmont
The whole of the
lands & buildings at
Piedmont
of
the
owner
0537647-56-03
04682483
11129307
11129315
11129323
Merigomish & Area
Recreation & Social
Association
Lands & Buildings at 1682
Shore Road,
Merigomish
The whole of the
lands & buildings at
Merigomish of the
owner
03051633
Marshy Hope Hall
Lands & Buildings at 14432
No. 104 Highway,
Marshy Hope
The whole of the
lands & buildings at
Marshy Hope of the
owner
3
04560221
04033523
Roman Catholic
Episcopal
Corporation
Lands & Buildings at 4699
Shore Road, Lismore & 15
Lighthouse, Ponds
The whole of the
lands & buildings at
Lismore & Ponds
05388767
Presbyterian
Congregation of
Barney's River &
Marshy Hope
Lands & Buildings at
11590 No. 4 Highway,
Barney's River
The whole of the
lands & buildings at
Barney's River of the
owner
09702725
09702768
Trustees Board of the
Presbyterian Church
in Canada
Land & Buildings at 3581
Shore Road, Ponds
The whole of the
lands & buildings at
Ponds of the owner
0085803-37-04
03819736
Trustees St. Paul's
Presbyterian Church
Lands & Buildings at 2264
Shore Road,
Merigomish
The whole of the
lands & buildings at
Merigomish of the
owner
00220973
Trustees Kenzieville
Cemetery
Lands & Buildings at
Kenzieville
The whole of the
lands & buildings at
Kenzieville
of
the
owner
04683188
Trustees Little
Harbour Community
Centre
Lands & Buildings at
4892 Little Hbr. Rd.,
Little Harbour
The whole of the
lands & bldgs. at
Little Harbour of the
owner
0430116-56-30
09089195
Sinclair's Island
Fishermen's Society
Lands & Buildings at
Chance Harbour and
Sinclair's Island
The whole of the
lands & buildings at
Chance Harbour and
Sinclair's Island of the
owner
00759015
Royal Canadian Naval
Association - Adm.
Murray Bch.
Lands & Buildings at
Pictou Landing
The whole of the
lands & buildings at
Pictou Landing of the
owner
02567555
Pictou Co. Volunteer
Ground Search &
Rescue
Lands & Buildings at
8333 Pictou Landing
Road, Little Harbour
The whole of the
lands & buildings at
Little Harbour of the
owner
01577166
Little Harbour Fire
Department
Lands & Buildings at
8328 Pictou Landing
Road, Little Harbour
The whole of the
lands & buildings at
Little Harbour of the
owner
03757269
08832404
04496167
03388328
Pictou Island
Community Association
Lands & Buildings at
781, 785 & 1380 Pictou
Island Road & 53 Wharf
Road, Pictou Island
The whole of the
lands & buildings at
Pictou Island of the
owner
03757242
Pictou Island Hall
Lands & Buildings at
819
Pictou
Island
Road, Pictou Island
The whole of the
lands & buildings at
Pictou Island of the
owner
4
03388336
09858776
Harbour Authority of
Pictou Island
Lands & Buildings at 53
Wharf Road & Pictou
Island
Road,
Pictou
Island
The whole of lands &
buildings at
Pictou Island of the
owner
09095659
09095667
10507472
Little Entrance
Fisherman's Wharf
Society
Lands & Buildings at 125
Simpson Rd., Braeshore
& Simpson
Rd., Caribou
The whole of lands &
buildings
at
Braeshore &
Caribou of
the
owner
04681886
Trustees Caribou
River Community Hall
Lands & Buildings at
5725 No. 6 Highway,
Caribou River
The whole of the
lands & buildings at
Caribou River of the
owner
04681738
Trustees
Bayview
Community Hall
Lands & Buildings at
Bayview
Road,
Bayview
The whole of the
lands & buildings at
Bayview of
the
owner
05518784
Riverview Home
Corporation
Lands & Buildings at
4933 River John Road,
Three Brooks
The whole of the
lands & buildings at
Three Brooks of the
owner
04683714
Trustees Melville-
Seafoam Community
Hall
Lands & Buildings at
3629 No. 6 Highway,
Seafoam
The whole of the
lands & buildings at
Seafoam
of
the owner
0917351-56-03
04684435
Toney River
Community Club
Lands & Buildings at 4854
No. 6 Highway,
Toney River
The whole of the
lands & buildings at
Toney River of the
owner
03970833
River John & Area
Recreation &
Development Assoc.
Lands & Buildings at 2582
River John Station
Road, River John
The whole of the
lands & buildings at
River John of the
owner
03819388
Presbyterian Church
Manse of Canada
Lands & Buildings at 15
River John Road, River
John
The whole of the
lands & buildings at
River John of the
owner
04715462
United Church Manse of
Canada
Lands & Buildings at 20
River Road, River John
The whole of the
lands & buildings at
River John of the
owner
03970892
River John Voluntary
Fire Department
(1996)
Lands & Buildings at
Mountain Road, River
John
The whole of the
lands & buildings at
River John of the
owner
02716011
Friends of the River John
Library Society
Lands & Buildings at 2725
River John Station
Road, River John
The whole of the
lands & buildings at
River John of the
owner
5
01403192
Elmfied Community Club Lands & Buildings at 446
Millsville Road,
Elmfield
The whole of the
lands & buildings at
Elmfield of the owner
04873394
West Branch
Community Hall
Lands & Buildings at 31
West
Branch
Road,
West Branch
The whole of the
lands & buildings at
West Branch of the
owner
04682475
Trustees
Meadowville
Community Club
Lands & Buildings at 2015
Black River Road,
Meadowville
The whole of the
lands & buildings at
Meadowville of the
owner
03819795
Presbyterian Church of
Canada Manse
Lands & Buildings at 1159
Campbell Hill
Road, Scotsburn
The whole of the
lands & buildings at
Scotsburn
of
the
owner
05972329
Trustees of the
Durham Presbyterian
Church
Lands & Buildings at 721
No. 376 Highway,
Durham
The whole of the lands
& buildings at
Durham
of
the
owner
01345486
Durham Hall
Lands & Buildings at 984
No. 376 Highway,
Durham
The whole of the lands
& buildings at
Durham
of
the
owner
02632837
Lyon's Brook
Community Hall
Lands & Buildings at 2399
No. 376 Highway,
Lyon's Brook
The whole of the
lands & buildings at
Lyon's Brook of the
owner
04684494
Trustees Union Centre
Community Hall
Lands & Buildings at 1
Salter Rd., Union
Centre
The whole of the
lands & buildings at
Union Centre of the
owner
0501189-56-03
05856469
Station Road
Recreation Centre
Lands & Buildings at 49
Sylvester
Rd.,
Sylvester
The whole of the
lands & buildings at
Sylvester
of
the
owner
03228711
Middle River
Community Club
Lands & Buildings at 72
E Fraser Cross Road,
Rocklin
The whole of the lands
& buildings at
Rocklin of the owner
0542365-56-03
05239508
Trustees Salem Athletice Lands & Buildings at 109
Salem Loop,
Salem
The whole of the
lands & buildings at
Salem of the owner
0874461-56-03
01345443
Durham Community
Hall
Lands & Buildings at 4479
West River East
Side Road, Durham
The whole of the lands
& buildings at
Durham
of
the
owner
09904490-59-03
6
03235076
Millbrook Community
Club
Lands & Buildings at 1731
Millbrook Rd.,
Millbrook
The whole of the
lands & buildings at
Millbrook
of
the
owner
0484444-56-03
04828046
Watervale
Snowmobile
Recreation Club
Lands & Buildings at
118
Cove
Road,
Watervale
The whole of the
lands & buildings at
Watervale
of
the
owner
10628385
West River Fire
Department
Lands & Buildings at
Gates Road, Central
West River
The whole of the
lands & buildings at
Central West River of
the owner
04681614
04682637
Abercrombie
Community Centre
Lands & Buildings at
1571 & 1589 Granton
Abercrombie Road,
Abercrombie
The whole of the
lands & buildings at
Abercrombie of the
owner
0488767-56-03
04881028
Westville Road Youth
Association
Lands & Buildings at
Westville Road
The whole of the
lands & buildings at
Westville Rd. of the
owner
0561944-56-03
05190762
NS Society for the
Prevention of Cruelty -
Pictou Co. Branch
Lands & Buildings at
3504
Granton
Abercrombie
Road,
Granton
The whole of the lands
& buildings at
Granton of
the
owner
0488379-54-03
01532979
02560267
02560259
Linacy Community
Association
Lands & Buildings at
6735, No. 4 Highway,
Linacy
The whole of the
lands & buildings at
Linacy of the owner
03400298
Hillside Community
Society
Lands & Buildings at
Chance Harbour Road,
Hillside
The whole of the
lands & buildings at
Hillside of the owner
08833974
Their Light Shall
Always Shine
Memorial Park Society
Lands & Buildings at
Walkerville
Road,
Priestville
The whole of the
lands & buildings at
Priestville
of
the
owner
04564022
Trustees Priestville
Community
Improvement Project
Lands & Buildings at
Walkerville
Road,
Priestville
The whole of the
lands & buildings at
Priestville
of
the
owner
00762504
Churchville
Community Club
Lands & Buildings at 1054
Irish Mtn. Rd.
Churchville
The whole of the
lands & bldgs. at
Churchville of the
owner
0483057-59-03
03776948
Plymouth Community
& Recreation
Association
Lands & Buildings at 2340
River Road,
Plymouth
The whole of the
lands & buildings at
Plymouth
of
the
owner
0514638-56-03
7
03972046
Riverton Community Hall Lands & Buildings at
5678 Stellarton Trafalgar
Road,
Riverton
The whole of the
lands & buildings at
Riverton
of
the
owner
0534316-56-03
08835284
Town of New Glasgow
Lands & Buildings at 3720
East River East
Side Road, Churchville
The whole of the
lands & buildings at
Churchville of the
owner
02602792
Lorne Community Club
Lands & Buildings at
847
Lorne
Station
Road, Lorne
The whole of the
lands & buildings at
Lorne of the owner
0540807-56-03
02069504
02069482
Hopewell Recreation
Association
Lands & Buildings at
Elgin
Road
&
Stellarton
Trafalgar
Road, Hopewell
The whole of the
lands & buildings at
Hopewell
of
the
owner
08272557
Eureka Community &
Recreation Club
Lands & Buildings at Ash
Street, Eureka
The whole of the
lands & buildings at
Eureka of the owner
01237896
01238027
01322435
01322443
District 13 Recreation
& Planning
Commission
Lands & Buildings at
31 New Row, Arena Road
& Marsh Road,
Thorburn
The whole of the
lands & buildings at
Thorburn
of
the
owner
0405134-56-03
02968347
MacPherson's
Mills
Community Hall
Lands & Buildings at 49
Grist
Mill
Loop,
MacPherson's Mills
The whole of the
lands & buildings at
MacPherson's
Mills
of the owner
0521385-52-03
04601076
Freedom Bible Church
Lands & Buildings at
1121 Thorburn Road,
Sutherland's River
The whole of the
lands & buildings at
Sutherland's River of
the owner
89126978 RR0001
03400395
Trustees Sutherland's
River & District
Association
Lands & Buildings at
1458 Thorburn Road,
Sutherland's River
The whole of the
lands & buildings at
Sutherland's River of
the owner
04562968
Presbyterian Church of
Canada
Lands & Buildings at 757
Marsh Road,
Thorburn
The whole of the
lands & buildings at
Thorburn
of
the
owner
01890646
Trustees of Union
Presbyterian Church
Lands & Buildings at
745
Marsh
Road,
Thorburn
The whole of the
lands & buildings at
Thorburn
of
the
owner
04074777
Thorburn & District
War Veteran's
Association
Lands & Buildings at
Thorburn
Road,
Thorburn
The whole of the
lands & buildings at
Thorburn
of
the
owner
8
08270783
Trustees Dist. 17 &
Area Recreation
Association
Lands & Buildings at
Simpson Road, French
River
The whole of the
lands & buildings at
French River of the
owner
04684206
Springville
Presbyterian Church
Lands & Buildings at 2560
East River East
Side Road, Springville
The whole of the
lands & buildings at
Springville
of
the
owner
0086850-37-03
04564405
MacLellan's Brook &
Area Community
Association
Lands & Buildings at 2271
Brookville Rd.,
MacLellan's Brook
The whole of the
lands & buildings at
MacLellan's Brook of
the owner
0510297-59-03
01639218
Garden of Eden
Community Hall
Lands & Buildings at 28
Garden
of
Eden
Church Loop, Garden of
Eden
The whole of the
lands & buildings at
Garden of Eden of
the owner
0514653-56-03
04682459
Trustees MacLellan's
Brook Community
Hall
Lands & Buildings at
Brookville Road,
MacLellan's Brook
The whole of the
lands & buildings at
MacLellan's Brook of
the owner
0621466-56-03
00888214
East River St. Mary's
Community Hall
Association
Land & Buildings at 822
Sherbrooke Road, East
River St. Mary's
The whole of the
lands & buildings at
East River St. Mary's
of the owner
0730358-56-03
04681789
Trustees Bridgeville
Community
Lands & Buildings at 21
Elgin Road, Bridgeville
The whole of the
lands & buildings at
Bridgeville
of
the
owner
04018427
Rocky Mountain
Community Hall
Lands & Buildings at
1935
Sherbrooke
Road, Rocky Mountain
The whole of the
lands & buildings at
Rockey Mountain of
the owner
04682971
Trustees
Glencoe
Community Hall
Lands & Buildings at 957
East River East
Side Road, Glencoe
The whole of the lands
& buildings at
Glencoe of
the
owner
04683099
04684966
Trustees Knox
Presbyterian Church
Lands & Buildings at
1684 Tower Road &
Sherbrooke Road, Blue
Mountain
The whole of the
lands & buildings at
Blue Mountain of the
owner
03757226
Pictou County
Snowmobile Club
Lands & Buildings at
944 Brookville Road,
Brookville
The whole of the
lands & buildings at
Brookville
of
the
owner
02636638
Sunny Brae War
Memorial Society
Lands & Buildings at
2382 East River West
Side Road, Sunny Brae
The whole of the lands
& buildings at
Sunny Brae of the
owner
9
01308734
East River Valley
Recreation
Lands & Buildings at 2770
East River East
Side Road, Springville
The whole of the
lands & buildings at
Springville
of
the
owner
10610524
Pictou County
Snowmobile Club
Lands & Buildings at
Brookville Road,
Brookville
The whole of the
lands & buildings at
Brookville
of
the
owner
03292304
Moore Lodge IOOF
Lands & Buildings at
Thorburn
Road,
Thorburn
The whole of the
lands & buildings at
Thorburn
of
the
owner
04683064
Sunny Brae Community
Centre
Lands & Buildings at
2411 East River West
Side Road, Sunny Brae
The whole of the
lands & buildings at
Sunny Brae of the
owner
04683013
Trustees IOOF Hall
Lands & Buildings at 2488
East River East
Side Road, Springville
The whole of the
lands & buildings at
Springville
of
the
owner
02443775
River John Lions Club
Lands & Buildings at 2724
West Branch
Road, River John
The whole of the
lands & buildings at
River John of the
owner
02146533
IOOF Hall
Lands & Buildings at 2747
River John Station
Road, River John
The whole of the
lands & buildings at
River John of the
owner
02131455
10593751
Scotsburn Recreation
Club
Lands and Buildings at
4136 and 4116
Scotsburn Road.
The whole of the
lands and buildings at
Scotsburn
of
the
owner.
02050579
River John 4-H Club
Lands and Buildings at
309
Hedgeville
Road,
Hedgeville.
The whole of the
lands and buildings at
Hedgeville
of
the
owner.
SCHEDULE B
AAN
OWNER
PROPERTY
EXTENT OF
APPLICATION
CHARITABLE #
10
SCHEDULE C
AAN
OWNER
PROPERTY
EXTENT OF
APPLICATION
CHARITABLE #
02155869
Pictou County
Wellness Centre
Building Authority
Incorporated
Lands & Buildings at
2756 Westville Road,
Westville Road
The whole of the
lands & buildings at
Westville Road of the
owner