Senior Citizens’ Property Tax Rebate Regulations
made under Section 16 of the
Senior Citizens’ Property Tax Rebate Act
S.N.S. 2018, c. 27
O.I.C. 2019-39 (February 20, 2019), N.S. Reg. 34/2019
amended to O.I.C. 2021-167 (effective June 10, 2021), N.S. Reg. 98/2021
Table of Contents
Please note: this table of contents is provided for convenience of reference and does not form part of the regulations.
Click here to go to the text of the regulations.
Citation
Definitions
Eligibility for property tax rebate
Application for property tax rebate
Application for property tax rebate for deceased person
Inquiries to determine eligibility for property tax rebate
Amount of property tax rebate
One rebate per program year
More than one owner of property
Eligible applicant who dies before payment is made
Citation
1 These regulations may be cited as the Senior Citizens’ Property Tax Rebate Regulations.
Definitions
2 In these regulations,
“Act” means the Senior Citizens’ Property Tax Rebate Act;
“program year” means the calendar year in which the application for the property
tax rebate may be made, and is the calendar year immediately following the rebate
year;
“property” means private residential property located in the Province for which a
property tax rebate is being sought;
“rebate year” means the calendar year for which a property tax rebate may be
sought, and is the calendar year immediately preceding the program year.
Eligibility for property tax rebate
3 To be eligible to receive a property tax rebate, an applicant must meet all of the
following criteria:
(a) [repealed]
(b) at any point during the program year they received or were eligible to
receive either of the following:
(i) the Guaranteed Income Supplement,
(ii) the spouse’s allowance or survivor’s allowance under the Old Age
Security Act (Canada);
(ba) in the case of an applicant who received or was eligible to receive the
Guaranteed Income Supplement, they were 65 years of age or older during
the rebate year;
(c) during at least part of the rebate year,
(i) they owned and resided at the property, and
(ii) the property referred to in subclause (i) was their principal residence;
(d) they have paid the property tax owed on the property in full for the rebate
year.
Application for property tax rebate
4 (1) An applicant who has not received the maximum property tax rebate in each of the
2 immediately preceding program years may apply for a property tax rebate by
submitting all of the following to the Administrator from July 1 and to December
31 of the program year:
(a) an application in the form prescribed by the Administrator;
(b) proof that the applicant paid the property tax owed on the property in full
for the rebate year.
(1A) An applicant who received the maximum property tax rebate in each of the 2
immediately preceding program years may apply for a property tax rebate by
submitting to the Administrator from July 1 to December 31 of the program year a
declaration, in the form prescribed by the Administrator, declaring all of the
following:
(a) that during at least part of the rebate year,
(i) the applicant continued to own and reside at the property for which
the property tax rebate was received in each of the 2 immediately
preceding program years, and
(ii) the property referred to in subclause (i) was the applicant’s principal
residence;
(b) that the applicant paid the property tax owed on the property in full for the
rebate year.
(2) The Administrator may accept the signature of some other responsible person on
behalf of an applicant who is not capable of signing the application form because
of physical or mental disability.
Application for property tax rebate for deceased person
5 (1) An executor or administrator of a deceased person’s estate may apply for a
property tax rebate on behalf of the estate if the deceased person meets all of the
following eligibility criteria:
(a) they received the property tax rebate in the previous program year;
(b) [repealed]
(c) at any point during the program year they received or were eligible to
receive either of the following:
(i) the Guaranteed Income Supplement,
(ii) the spouse’s allowance or survivor’s allowance under the Old Age
Security Act (Canada);
(ca) in the case of a deceased person who received or was eligible to receive the
Guaranteed Income Supplement, they were 65 years of age or older during
the rebate year.
(d) they were the owner of the property until their death;
(e) the property was their principal residence during at least part of the rebate
year;
(f) they paid the property tax owed on the property in full for the rebate year;
(g) they did not co-own the property with another individual who qualifies for
the property tax rebate.
(2) The executor or administrator of the estate of a deceased person who meets the
eligibility criteria in subsection (1) may apply for a property tax rebate by
submitting all of the following to the Administrator from July 1 to December 31 of
the program year:
(a) an application in the form prescribed by the Administrator;
(b) proof that the deceased person paid the property tax owed on the property in
full for the rebate year;
(c) proof of the deceased person’s death;
(d) proof that the person making the application is the executor or administrator
of the deceased person’s estate;
(e) the mailing address for the deceased person’s estate.
Inquiries to determine eligibility for property tax rebate
6 The Minister or the Administrator is authorized to make inquiries to the Government of
Canada to determine or confirm whether an applicant or recipient is eligible to receive a
property tax rebate.
Amount of property tax rebate
7 The amount of the property tax rebate is the greater of the following:
(a) $15; and
(b) 50% of the actual property tax paid in the rebate year, to a maximum
property tax rebate of $800.
One rebate per program year
8 The Administrator may pay each eligible applicant only 1 property tax rebate in relation
to a property in a single program year.
More than one owner of property
9 If there is more than 1 owner of a property during a rebate year, the Administrator may
grant the entire property tax rebate to the applicant or may prorate the rebate, taking into
account the proportion of property taxes paid by the applicant.
Eligible applicant who dies before payment is made
10 If an eligible applicant who has completed, signed and submitted an application for a
property tax rebate dies before the payment is made by the Administrator, payment may
be made to an appropriate person determined by the Administrator.
The
following regulations are not yet in force and are not included in the
current consolidation: