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Low-Income Property Tax Relief Policy
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Low-Income Property Tax Relief Policy
Date adopted by Council: March 22, 2022
Last Amended: April 28, 2026
1.
This Policy is established pursuant to Section 69 of the Municipal Government Act and
amendments thereto from time to time.
2.
In this policy, "income" means a person's total annual income from all sources for the
calendar year preceding the fiscal year for which an exemption is sought, and includes
the income of all other members of the same family residing in the same household,
including all other pensions or allowances. An allowance paid pursuant to the War
Veterans Allowance Act (Canada) or pension paid pursuant to the Pension Act (Canada)
is not included in this calculation of income.
3.
On application, a person whose total annual household income is below the amount set
out in the following table is entitled to a partial property tax in the amount set out in the
right-hand column.
Total Annual Household Income
Annual Property Tax Relief
$37,532 or less
$1,500
$37,533 to $43,371
$ 750
$43,372 to $49,210
$ 375
Over $49,210
NIL
The household income amounts set forth in this policy shall be annually adjusted by the
prior year's Nova Scotia Consumer Price Index (NS-CPI). In the event that the NS-CPI is
negative, no adjustment will be made that year.
4.
A person applying for an exemption must file an application, provide proof of income,
including, but not limited to, all applicable current income tax notice of assessments
confirming household income and other relevant information. This application may be
amended by Town staff and/or Council as required.
5.
Property tax relief applies only to the principal residence of Town of Lunenburg
residents. No person may receive property tax relief for more than one property in any
fiscal year.
6.
Where a property is assessed to more than one person, each assessed owner who
qualifies for property tax relief may only receive the portion of the exemption equal to
Low-Income Property Tax Relief Policy
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that person's share of the total assessment for the property. Their share will be to be
determined from the share shown on the assessment roll. If their share is not shown, it
shall be determined by the Treasurer, whose determination is final.
7.
Applications for property tax relief must be received by September 30 of each year,
after which no applications will be considered.
Version Log
Amendment(s) Description
Council Approval Date
Adjusted property tax relief amounts
April 28, 2026