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unofficial consolidation, the official version is held by the municipal clerk.
MUNICIPALITY OF THE COUNTY OF
ANNAPOLIS
Policy 105
Section
MUNICIPAL SERVICES
Subject
Low Income Tax Exemption
1.0 Purpose
The purpose of this Policy is to provide partial tax relief of current taxes on primary residences
for low-income property owners.
2.0 Authority
This policy is enacted pursuant to Part IV, Section 69 of the Municipal Government Act, as
amended.
3.0 Provisions
3.1 An exemption in the amount of $425.00 will be granted to every person assessed with
respect to taxable property located within the Municipality of the County of Annapolis
whose total income from all sources (including the income of all other members of the
same family residing in the same household) for the calendar year preceding the fiscal
year of the Municipality was less than $32,000.
3.2 Total income includes all sources pursuant to line 15000 of Canada Revenue Agency's
(CRA) Notice of Assessment Summary.
3.3 The exemption shall be granted only to an applicant who is a resident of the County and
for property owned and occupied by the applicant as his/her principal residence.
3.4 Where such property is jointly owned, only one tax exemption shall be provided per
property and the sharing in such exemption shall be based on proportion of ownership in
such joint property.
3.5 Should a person's total tax bill be less than the exemption, then the exemption will equal
the full amount of the tax bill for that year.
3.6 Applications for tax exemptions will be accepted at the Municipal Office, and no tax
exemption shall be provided unless the request is made prior to December 31st.
3.7 Tax Exemptions will only be approved to those applicants who provide a copy of CRA
Notice of Assessment for each member of the household over 18.
3.8 An application form must be completed and submitted in full before any exemption may
be provided.
3.9 An application for a tax exemption shall be in such form and contain such information as
may from time to time be required for the proper administration of this policy.
4.0 Repeals
4.1 Policy 105 Low Income Tax Exemption, approved on December 17, 2024, is hereby
repealed.
Municipal Clerk's Annotation for Official Policy Book
I certify that this policy was adopted by Municipal Council as indicated below:
Seven (7) Day Notice ................................................................. March 10, 2026
Council Approval ........................................................................ March 17, 2026
Sarah Kucharski
March 17, 2026
Municipal Clerk
Date
At Annapolis Royal Nova Scotia