The Property Tax Exemption and Deferral Program is now part of the combined Affordable Access Program.
Affordable Access Program Application
Affordable Access Program Guidebook
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If you need help paying your property taxes, the municipality offers a few choices. You can apply for:
Rebate: if your household income is less than $48,000, the Municipality will pay a portion of your property taxes. The amount of rebate varies with income and residential taxes billed.
Rebate and a Deferral: after the rebate has been applied to your tax account you can postpone payment of the remaining current year taxes. Interest is charged on the deferred tax amount at the rate set by Regional Council. The interest rate is Prime -2% for customers in the program and Prime +2% for customers who did not reapply.
Deferral of local improvement charges: Local improvement charges may be added as a lien against a property for services such as sewer, water, or road work. These charges are paid once a year. If you need help paying for a local improvement charge, you can set up a payment plan or apply to defer the charges.
A payment plan: rather than two large payments, you can pay in smaller monthly amounts.
Eligibility for a property tax exemption
To be eligible for a tax exemption in Halifax, you must meet the following conditions:
You must be the registered owner or co-owner of the property. Registration means that the title to the property is registered with the Nova Scotia Land Registry of Deeds in your name.
- If there is more than one owner, all owners must sign the application form unless they live out of province.
- All persons residing on the property must be disclosed on the application form.
- If there is a living interest, title by adverse possession, power of attorney, or formal trustee, additional information is required, such as a copy of the will or trustee papers. Call 311 for assistance.
- The combined gross household income of all persons living on the property must be $48,000 or less.
- The property must be your permanent place of residence (your “home”) not a cottage, second home, investment property holding, vacant lot, or income property.
- A home includes a condominium, a mobile home, or a duplex.
- Note: you cannot apply for a deferral of property if the property is a mobile home on land not owned by you.
For more details on eligibility see the Affordable Access Guide.
Checklist to apply
Your application must be complete to be processed. Make sure to include the following:
- proof of household income from Canada Revenue Agency Notice of Assessment showing line 15000 and statement of business activities or rental activities, if applicable
- proof of rental income/expenses (Room and Board) not claimed on personal income tax
- application signed by the owner(s) who have title to the property
- proof of power of attorney, executor, guardian, trustee, or living interest must be included unless you have previously submitted this to the Halifax Regional Municipality
- letter from school regarding enrollment for students over the age of 18 with income
For more information about how to apply please visit our Affordable Access Program page, or call 311 for details.
Provincial Seniors Property Tax Rebate Program
Property Tax Rebate for Seniors
Provided by: Government of Nova Scotia - Service Nova Scotia and Internal Services - Access Nova Scotia
The Provincial Property Tax Rebate for Seniors helps seniors with the cost of municipal residential property taxes. Applicants must be receiving the Guaranteed Income Supplement (GIS). Rebates are 50% of what you paid on last year’s property taxes, up to a maximum of $800.
Applications are accepted each year from July 1 to December 31.
For more information please visit: https://beta.novascotia.ca/apply-property-tax-rebate-property-tax-rebate-seniors
Use of Personal Information
In accordance with Section 485 of the Municipal Government Act (MGA), the personal information collected on this form will only be used by staff for purposes relating to the administration of the Access Program, including releasing necessary information to program providers. If you have any questions about the collection and use of the information, please contact the Access and Privacy Office at 902-490-7460 or privacy@halifax.ca.