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TOWN OF PORT HAWKESBURY
LOW INCOME TAX EXEMPTION POLICY
The Council of the Municipality of the Town of Port Hawkesbury hereby adopts the following Policy
respecting the Low Income Property Tax Exemption for the purpose for providing compassionate
property tax relief for low income property taxpayers residing in their own principal residence.
1. This policy is entitled the "Low Income Property Tax Exemption Policy".
2. In this Policy:
2.1 Income means a person's total taxable income from all sources for the calendar year
preceding the fiscal year of the Municipality of the Town of Port Hawkesbury excluding any
allowances paid pursuant to the War Veterans Allowance Act (Canada) or Pension paid pursuant
to the
Pension Act (Canada) and includes the income of all assessed owners, their spouse(s),
including common law spouses residing at the property and all owners defined in section 2.2
residing at the property
2.2 "Owner" includes:
2.2.1 The person assessed for the property;
2.2.2 A person who holds title including a part owner, joint owner, tenants in
common, or joint tenant of the property;
2.2.3 A person having the care or control of the property through adverse
possession; and
2.2.4 A person with a life interest in the property.
2.3 "Principal Residence" means the primary location that the person inhabits and includes the
ordinary place of residence of an owner who is in a hospital or nursing care facility, unless
that person has not slept at the property for a period of two (2) years or more, or unless the
property has been rented to paying tenants, in either of which events, the property shall be
deemed to cease being the owner's ordinary place of residence;
2.4 "Taxes" means residential property taxes only, and does not include any other rates or
charges.
2.5 "Treasurer" includes persons authorized by the Treasurer.
__________________________________________
Town of Port Hawkesbury
Low Income Tax Exemption Policy
Page 1 of 3
EXEMPTION
3. Subject to the other provisions of this Policy, the Municipality of the Town of Port Hawkesbury
hereby grants on an annual basis an exemption from taxation, operating as a reduction in the
taxes otherwise payable to the Municipality of the Town of Port Hawkesbury in respect of a
property in the amount of $350.00 for owners of property whose total household income is
less than $27,000.00.
4. The exemption shall only apply to owners who occupy the property as that owner's principal
residence.
5. If a property is assessed to more than one owner other than persons whose income is included
in the calculation of income pursuant to this Policy, then any person who is entitled to an
exemption may receive only the portion of the exemption equal to that person's share of the
assessment for the property, but where the different interests are not separate, then to that
portion determined by the Treasurer, whose determination is final.
7. In any fiscal year in which the total exemption applications from qualified applicants exceed
the budgeted amount for the tax exemption, the exemption amounts shall be reduced pro
rata to equal the aggregate of such exemptions to the budgeted amount.
8. In order to be eligible for an exemption, the applicant property owner shall submit to the
Treasurer an application in the form attached hereto by no later than July 15th of the fiscal
year for which the exemption is sought. The required application contains a statement of
income which must be provided before the application for property tax exemption can be
considered.
9. The owner must provide upon request a copy of their Notice of Assessment from Canada
Revenue Agency for the preceding calendar year for all primary residents of the household
for verification of income. The Treasurer may reject an application which, in the Treasurer's
opinion, is not adequately verified or substantiated.
10. All decisions made by the Treasurer relating to this Policy and its application are final.
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Town of Port Hawkesbury
Low Income Tax Exemption Policy
Page 2 of 3
ENFORCEMENT CHARGES NOT EXEMPTED
11. Notwithstanding any other provision of this policy, no exemption is conferred from
obligations to remedy unsightly or dangerous premises or any other infractions against a
statute, regulation or by-law, whether Municipal, Provincial, or Federal and any charges
imposed upon a property arising from enforcement of such provisions shall not be subject to
a tax exemption pursuant to this Policy.
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Town of Port Hawkesbury
Low Income Tax Exemption Policy
Page 3 of 3
CAO's Annotation for Official Policy Book
Policy Review Notification:
August 6, 2024
Policy Review Date:
September 3, 2024
Approved by Council:
September 3, 2024
Amendment to the Municipal Tax Exemption Form:
September 3, 2024
I certify this to be a true copy of the Low Income Tax Exemption Policy and Municipal Tax
Exemption Form as amended and adopted by the Town Council of Port Hawkesbury at a
Public Meeting, September 3, 2024.
Terry Doyle, P. Eng.
Chief Administrative Officer
TOWN OF PORT HAWKESBURY
MUNICIPAL TAX EXEMPTION FORM
Municipal Account No. __________________________ Date: ________________________________________
Applicant: _____________________________________________________ Tel: _________________________
Address: ___________________________________________________________________________________
Low Income property owners may be granted a yearly reduction of up to $350.00 subject to the following
conditions:
1. Legal title to the property resides with the taxpayer.
2. The exemption shall only apply to owners who occupy the property as that owner's principal
residence.
3. Exemption shall not be granted to any account showing arrears.
4. The taxpayer is a full-time resident of the above noted property.
5. An application form must be completed and processed for each year.
6. The maximum taxable household income shall not exceed $27,000 for the preceding calendar year.
As all low income residents are eligible for the GST Rebate, a Federal Income Tax Return must be filed annually.
Documentation for proof of income is required for all persons living in the household. A copy of each
occupants prior year's Notice of Assessment from the Canada Revenue Canada is to be attached to the
application. (Income Tax Returns/T4 slips alone will not be accepted). PLEASE NOTE THAT ALL INFORMATION
PROVIDED BY APPLICANTS IS PRIVILEGED AND CONFIDENTIAL AND WILL BE DESTROYED ONCE THE
APPLICATION IS PROCESSED.
An application form duly completed must be submitted on or before July 15 of the taxation year for the
processing in the then current taxation year. (Exemptions are granted only for the current year. No retroactive
exemption will be granted.)
NAME OF HOUSEHOLD MEMBERS TAXABLE INCOME PER TAX RETURN
______________________________________________________________ $ ___________________________
______________________________________________________________ $ ___________________________
______________________________________________________________ $ ___________________________
I hereby apply for the municipal low-income tax exemption for the current taxation year and confirm that the
information given above is true to the best of my knowledge.
___________________________________________________________________________________________
Signature of Applicant
Please return application by mail: Town of Port Hawkesbury, 606 Reeves Street, Port Hawkesbury, NS,
B9A 2R7 or in person: 606 Reeves Street, Port Hawkesbury, NS
OFFICE USE ONLY
Total Rebate Approved
Date Exemption Applied
Department Approval