Coronavirus (COVID-19): Small Business Real Property Tax Rebate Program
The COVID-19 Small Business Real Property Tax Rebate Program will provide eligible businesses with a one-time rebate of $1,000 or 50% of property taxes paid for the last 6 months of the 2020 – 2021 tax year. Applications close 25 June 2021.
To be eligible for the program, a business must:
- be registered to do business in Nova Scotia
- not be a corporate store of a franchise network with establishments located outside Atlantic Canada
- be primarily engaged in one of these business activities in Nova Scotia:
- restaurants offering in-person dining service
- bars or licensed drinking establishments
- fitness, recreational and leisure facilities
- independent retailers with a physical location
- personal services businesses like hair and nail salons and spas (excluding pet care)
- live performing arts
- have either:
- received benefits under the Nova Scotia Small Business Impact Grant (Part 1 or 2) or the Small Business Reopening and Support Program
- experienced a year-over-year decline in revenues of at least 30% in any of the three months of April, May or June 2020
- started business operations in Nova Scotia on or after 1 June 2019 and expect at least a 30% decrease in revenues in March, April or expected in May 2021 compared with monthly revenue for any month between March 2020 and April 2021
- conduct eligible business activities primarily from business premises in Nova Scotia that are assessed at a commercial tax rate
- have not received rebates through the Tourism Accommodations Real Property Tax Rebate Program
Businesses can claim a rebate equal to either:
- 50% of the commercial real property taxes paid for the final 6 months of the 2020-21 tax year (25% of annualized taxes), either directly by the business or through a commercial lease that specifically references an allocation of commercial property taxes
You can choose either rebate amount when you apply.
If your business pays property taxes through a commercial lease, the rebate will be calculated based on tax payments made under the lease between 1 August 2020 to 31 January 2021.
How to apply
- Gather all required information and supporting documentation.
- Complete the application form. Applications close 25 June 2021.
Small Business Real Property Tax Rebate Program