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RESOLUTION
BE IT RESOLVED by the Municipal Council for the Municipality of the County of Pictou
that Council adopt the following policy with respect to low income tax exemptions:
POLICY #2023-02-06
MUNICIPALITY OF THE COUNTY OF PICTOU
LOW INCOME TAX EXEMPTION POLICY
In accordance with the provisions of Section 69 of the Municipal Government Act, being
Chapter 18 of the Statutes of Nova Scotia, 1998, the Municipal Council for the Municipality of the
County of Pictou hereby enacts the following policy with respect to low income tax exemption:
1.
In this policy "income" shall be as defined in Section 69 (1) of the Municipal Government
Act and means a person's total income from all sources for the calendar year preceding
the fiscal year of the Municipality, and includes the income of all other members of the
same family residing in the same household, but does not include an allowance paid
pursuant to the War Veterans Allowance Act (Canada) or pension paid pursuant to the
Pension Act (Canada).
2.
An exemption from taxation in an amount not exceeding $250.00 shall be granted for a
person assessed with respect to taxable property in the Municipality of the County of
Pictou who is a resident of the Municipality, and whose income from all sources for the
year preceding the year for which the exemption is sought is less than $30,000.00.
3.
The exemption extends only to the property occupied by the applicant as his/her principal
residence.
4.
A person applying for an exemption shall make an affidavit confirming the person's
income.
5.
The deadline for filing an application for a low income tax exemption shall be March 31st
annually.
REPEAL
All former policies with respect to low income tax exemptions are hereby repealed.
DATED at Pictou, NS this 6nd day of February, 2023.
(Sgd.)
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