Coronavirus (COVID-19): Tourism Accommodations Real Property Tax Rebate Program
The Tourism Accommodations Real Property Tax Rebate Program is a 25% rebate that helps owners of hotels, motels and inns with their 2020-2021 commercial property tax. To receive the rebate, eligible operators must have paid their commercial property tax bill in full or have entered into a payment plan with their municipality. The deadline for applications is 11 December 2020.
How the program works
Eligible tourism accommodations operators will receive a 1-time partial rebate of 25% of 2020-2021 real property tax they paid for qualified roofed accommodations. Operators must have paid their commercial property tax bill in full to receive the rebate.
To be eligible, an operator must:
- operate a qualified roofed accommodation that is either:
- owned by the operator
- leased by the operator under a lease that requires the operator to pay the real property taxes on the portion of the real property they are leasing
- for the period from 1 April 2020 to 31 October 2020, have incurred a year-over-year revenue loss for room accommodation revenue of at least 30% compared to the same time period in the previous year
- be registered as a host under the Tourist Accommodations Registration Act
- have paid 2020-21 real property taxes in full, or the full portion required if their lease requires them to pay a portion of the property taxes, or have a payment plan in place with their municipality
New accommodations operators who were not in business before 30 March 2020 may still be entitled to a rebate if they can demonstrate lower than 50% occupancy rate since opening their business.
The accommodation must:
- meet the definition of a roofed accommodation in the Tourist Accommodations Registration Act (PDF)
- have 5 or more rooms available for rent to the public
- be assessed as a commercial property
- not be in arrears of any real property taxes owed, up to and including the 2020-2021 real property taxes
How to apply
- Complete the application form by 11 December 2020 at 5 pm. Be sure to include any required supporting documentation.
Email : TARPTR@novascotia.ca