Homes destroyed by fire
If your principal residence has been destroyed or partially destroyed by fire, this program offers property tax relief until such time as the next annual assessment is done and takes effect.
Eligibility
You may be eligible if your principal place of residence is within the Halifax Regional Municipality and if you experienced a major fire.
Properties that may be eligible include owner-occupied homes such as:
- a single-family home
- the portion of multi-family home occupied by the homeowner(s)
- a mobile home, if the homeowner owns the land on which the home is located
Eligibility is determined as per Administrative Order 10 [PDF] section 5, 7.2, and 7.3.
How to apply
To apply for the residential property tax exemption for homes destroyed by fire, download and complete the application form [PDF] and return it to:
By Mail:
Halifax Regional Municipality
Taxation Department
PO Box 1749
Halifax B3J 3A5 NS
Or by email: contactus@311.halifax.ca
Applications take 2–8 weeks to process, depending on whether a reassessment has already taken place. The timing of the fire will also affect the timing of the final calculations. All rebates are calculated based on the final (October) tax bill.
Frequently Asked Questions:
- My home was destroyed or partially destroyed by the fires, how does this impact my property taxes?
The municipality has a Residential Property Tax Exemption Program in place for properties that have been destroyed or partially destroyed by the fires, as determined by Halifax Regional Fire & Emergency (HRFE).
The municipality calculates property tax based on the property assessment value determined annually by Property Valuation Services Corporation (PVSC), the assessment authority for Nova Scotia.
For the Residential Property Tax Exemption Program, PVSC will conduct a review of properties HRFE has identified as being destroyed or partially destroyed by the fires to account for the damage sustained, and provide revised opinions of value to the municipality, which the municipality will use to recalculate your property tax, if eligible.
- What happens after I submit my application?
Halifax Regional Municipality reviews your application and requests a review of your property assessment by PVSC. PVSC will provide the municipality with a revised opinion of value based on the damage sustained, which will be used to recalculate your property tax, if eligible.
Residents with questions about the assessment review process can contact PVSC at 1.800.380.7775 or inquiry@pvsc.ca.
- How much property tax relief will I receive?
If your property has been determined eligible for a property tax exemption, the municipality will recalculate your property taxes, prorated from the date of the fire using the property review as determined by PVSC.
- How will my tax relief be applied/reimbursed?
If a tax exemption has been approved and the credit applied to your account you will receive an adjusted billing from the Municipality.
- My home was destroyed or partially destroyed by fire, how will this impact my property taxes over the next few years?
The review of your property for the purpose of residential property tax exemption for homes destroyed or partially destroyed by the fires is separate from the annual reassessment PVSC completes each year.
Your property assessment, which you will receive from PVSC in January of each year, is what the municipality will use to calculate your property taxes.
Annual property assessments reflect a market value and the physical state of the property, such as new construction, renovations, or demolitions as of December 1 of the prior year (i.e. December 1, 2023 for the 2024 Assessment). This means your future property assessments will reflect any changes to your property since the fires.
- Who can I contact for more information?
For assessment information, please contact PVSC at 1.800.380.7775 or inquiry@pvsc.ca. Each review will be dealt with on a case-by-case basis. Questions specific to property tax can be directed to 311 or contactus@311.halifax.ca.