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POLICY
REGION OF WINDSOR AND WEST HANTS MUNICIPALITY
RCOFN-002.00
TAX EXEMPTION POLICY
Region of Windsor and West Hants Municipality
Page 1 of 4
Tax Exemption Policy RCOFN-002.00
1.
PURPOSE
1.1.
To provide a single policy directing the tax reduction or exemption of eligible
properties located within the Region of Windsor and West Hants Municpality
(or name of the Regional Municipality given as per Section 11 of the Region
of Windsor and West Hants Municipality Act), effective April 1, 2020, in
accordance with Section 71 of the Municipal Government Act.
2.
DEFINITIONS
2.1.
"Annual Tax Exemption Property Listing" is the list of properties eligbible for
exemption as per the Tax Exemption Policy and approved by Council.
2.2.
"Council" means the Council of the Region of Windsor and West Hants
Municipality (or name of the Regional Municipality given as per Section 11 of
the Region of Windsor and West Hants Municipality Act), effective April 1,
2020.
2.3.
"Exempt" means the release from obligation to pay whole or a portion of
taxes excluding rates for sewer, water, road maintenance, area rates and
special tax arrangements.
2.4.
"Municipality" means the Region of Windsor and West Hants Municipality (or
name of the Regional Municipality given as per Section 11 of the Region of
Windsor and West Hants Municipality Act), effective April 1, 2020.
2.5.
"Non-Profit Organization" means an association, club, society which are not
registered charities, and are organized and operated exclusively for social
welfare, civic improvement, pleasure, recreation, or any other purpose
except profit. A non-profit organization must be registered and in good
standing with the Joint Registry of Stocks of Nova Scotia.
2.6.
"Registered Charity" means a charitable organization, public foundation, or
private foundation that is created and resident in Canada. The charity must
use its resources for charitable activities and purposes for the relief of
poverty, the advancement of education, the advancement of religion or other
purposes that benefit the community. A registered charity must be
registered with the Canadian Revenue Agency.
2.7.
"Tax Reduction" means a reduction in the amount of taxes payable on a
property from the amount calculated using the commercial tax rate to the
amount calculated using the residential tax rate.
3.
POLICY
3.1
Council may, by resolution, identify by assessment account number and
description, certain properties, which are exempt from taxes levied by the
Municipality or which may qualify for a tax reduction.
3.2
Unless the description of the property in the Annual Tax Exemption Property
Listing identifies that the tax exemption applies in regards to a specific
POLICY
REGION OF WINDSOR AND WEST HANTS MUNICIPALITY
RCOFN-002.00
TAX EXEMPTION POLICY
Region of Windsor and West Hants Municipality
Page 2 of 4
Tax Exemption Policy RCOFN-002.00
portion of the assessment for the property, the exemption is for 100% of the
taxes levied by the Municipality. Where the description of a property in the
Annual Tax Exemption Property Listing makes reference to a portion of the
assessment, the property is exempt from such taxes only to the extent of the
portion referenced.
3.3
Each of the properties identified in the Annual Tax Exemption Property Listing
is exempted upon the condition that it meets the eligibility requirements of
its particular classification.
3.4
When a property listed in the Annual Tax Exemption Property Listing ceases
to meet the applicable conditions of eligibility for the tax exemption or
reduction as per this Policy, the tax exemption or reduction will cease and
the owner of the property will immediately be liable.
3.5
Owners of the properties listed in the Annual Tax Exemption Property Listing
will report to the Municipality Treasurer and change in the status of
ownership or use of the property which would affect or could reasonably be
interpreted as affecting its eligibility for tax exemption or reduction status
pursuant to this Policy within thirty (30) days of such change.
3.6
This Policy will apply to taxes payable or would otherwise be payable for the
fiscal year April 1, 2020 - March 31, 2021 and each subsequent fiscal year
thereafter.
4.
CLASSIFICATION and REQUIREMENTS
4.1
Registered Canadian Charity - property of a registered Canadian charitable
organization that is used directly for charitable purpose. These properties
may be eligible for tax exemption.
4.2
Nonprofit - property of a non-profit community, charitable, fraternal,
educational, recreational, religious, cultural or sporting organization, if, in the
opinion of Council, the organization provides a service that might otherwise
be a responsibility of the Municipality. These properties may be eligible for
tax exemption.
4.3
Nonprofit Commercial - commercial properties of any non-profit community,
charitable, fraternal, educational, recreational, religious, cultural or sporting
organization. These properties may be given a tax reduction from the
commercial to residential rate on all or part of the taxable commercial
property, provided they have submitted appropriate documentation.
5.
APPLICATION
5.1
A request for tax exemption or reduction must be submitted to the
Municipality in writing. The request should include the property assessment
number, property identification description (PID), property description,
purpose or use of the property (including a description of activities of the
property), the class under which the exemption or reduction is being
requested (as identified in Section 4), and proof of current registration with
Canada Revenue Agency as a charity or the Registry of Joint Stocks of Nova
POLICY
REGION OF WINDSOR AND WEST HANTS MUNICIPALITY
RCOFN-002.00
TAX EXEMPTION POLICY
Region of Windsor and West Hants Municipality
Page 3 of 4
Tax Exemption Policy RCOFN-002.00
Scotia. If the property is leased to a non-profit organization or registered
charity, a copy of the lease agreement should be included with the
application.
5.2
The request for tax exemption or reduction will be given to Council for
consideration of approval.
6.
ANNUAL REQUIREMENTS
6.1
Owners of properties listed in the Annual Tax Exemption Property Listing will,
on or before February 28th of each year, provide a statement that the
property use remains the same, the intent is to remain on the tax exemption
list and they will provide a copy of their status as a registered charity or as
active with the Registry of Joint Stocks of Nova Scotia date within the last
twelve (12) months.
7.
REMOVAL OF EXEMPTION
7.1
Tax exemption or reductions will be automatically removed when a property
changes ownership. The new owners must submit a new written application
for tax exemption or reduction to be approved by Council.
7.2
Properties who fail to submit annual requirements by February 28th will be
recommended to Council for removal from the Annual Tax Exemption
Property Listing and will not be eligible again until the following fiscal year.
7.3
The Municipality does not retroactively exempt a property's prior years taxes,
that previously missed the reporting deadline.
7.4
When a property changes status or use and is removed from exemption, the
property owner shall be responsible for the taxes for the portion of fiscal year
remaining.
8.
REVIEW
8.1
Council will review the Annual Tax Exemption Property listing annually during
budget deliberations for approval.
9.
REPEAL
9.1
The Tax Exemption Policy, COFN-004.00, as amended to September 10,
2019 of the former Municipality of the District of West Hants is here by
repealed effective April 1, 2020.