Tax Exemption for Low Income Tax Payers Policy (Policy 15)
Antigonish, Nova Scotia
· adopted 1999-05-18
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TOPIC:
Tax Exemption Policy for Low-Income Tax Payers
POLICY NUMBER: 15
DATE APPROVED: May 18, 1999 (Min #59)
DATE REVISED:
June 3, 2014 (2014-081)
May 19, 2015 (2015-075)
May 2016 (budget deliberations)
June 6, 2017 (2017-069)
May 21, 2019 (2019-077)
June 8, 2020 (2020-076)
June 7, 2022 (2022-071)
May 9, 2023 (2023-062)
May 14, 2025 (2025-068)
May 12, 2026 (2026-051)
1.0 PURPOSE:
The purpose of this Policy is to provide a tax exemption for low-income tax payers.
2.0 POLICY:
2.1 It is the intention of the Municipality to provide tax exemption for low-income tax payers.
2.2 The exemption shall apply only to persons who are residents of the Municipality and
property for rate payers occupied by him/her as his/her home.
2.3 Where a property is assessed to more than one person, any of them who is entitled to an
exemption may receive only the portion of the exemption equal to that person's share of
the total assessment for the property, but where the different interests are not separate,
then to that portion determined by the Treasurer, whose determination is final.
2.4 In order to be eligible for this tax exemption, total income from the previous year must
not exceed $40,000.00. Income of all members of the same family residing in the same
household shall be included. Applicants will be required to provide evidence of previous
years' income from all family members residing in the household. (Income Tax Return)
2.5 Any individual receiving Social Assistance as their only income that includes a total tax
component as part of their budget will not be eligible for this exemption.
2.6 The amount of the exemption will not exceed $325.00.
2.7 The applicant requesting a tax exemption shall be required to complete a tax exemption
form.
2.8 Applications for a tax exemption will be received up to December 31st of each year.
3.0 POLICY REVIEW:
3.1 This Policy is to be on an annual basis.