Residential and Resource Property Taxation Assessment Regulations
made under Section 179 of the
Assessment Act
R.S.N.S. 1989, c. 23
O.I.C. 2004-415 (effective October 28, 2004), N.S. Reg. 219/2004
amended to O.I.C. 2025-5 (effective January 10, 2025), N.S. Reg. 5/2025
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
Classes of residential property
Class of persons affected by the 2023 wildfires
Additional rules for the operation of Section 45A for class of persons in [Section] 3A
Classes of taxable resource property
Classes of persons
Percentage for purpose of calculating taxable assessed value
Municipal taxation year as base year
Proof of residency
Forms
Schedule A: List of Assessment Account Numbers
Form 1
Notice of Transfer or Devolution
Form 2
Notice of Acquisition
Form 3
Notice of Residency
Form 4
Notice of Conversion
Citation
1 These regulations may be cited as the Residential and Resource Property Taxation
Assessment Regulations.
Definitions
2 In these regulations,
“Act” means the Assessment Act;
“2023 wildfires” means the destructive wildfires that occurred between May 28,
2023, and June 4, 2023, in the Halifax Regional Municipality, the Municipality of
the District of Shelburne and the Municipality of the District of Barrington,
resulting in significant property damage, including the loss of homes;
“Schedule A property” means a residential property identified by the list of
assessment account numbers in Schedule A.
Classes of residential property
3 (1) Taxable residential property that is vacant or, if improved, has no greater than 3
dwelling units is prescribed as a class of residential property to which Section 45A
of the Act applies.
(2) A condominium that is owner occupied is prescribed as a class of residential
property to which Section 45A of the Act applies.
(3) A mobile home is prescribed as a class of residential property to which Section
45A of the Act applies.
(4) Effective on and after the 2009-2010 municipal taxation year, a mobile home park
is prescribed as a class of residential property to which Section 45A of the Act
applies.
Class of persons affected by the 2023 wildfires
3A (1) Property owners who meet the following criteria are prescribed under clause
45A(2)(e) as a class of persons to whom Section 45A of the Act applies:
(a) they owned a Schedule A property when the property was destroyed or
made uninhabitable by the 2023 wildfires;
(b) subsection [Section] 45A of the Act applied to the property referred to in
clause (a), in accordance with subsection 45(2) of the Act, at the time the
property was destroyed or made uninhabitable by the 2023 wildfires.
(2) For greater certainty, a property owner, other than one to whom subsection 45A(5)
of the Act applies, who acquires a Schedule A property after June 4, 2023, is not a
member of the class of persons prescribed in subsection (1).
(3) The base year for a Schedule A property owned by a member of the class of
persons prescribed in subsection (1) does not change and remains the same as it
was immediately before the 2023 wildfires.
Additional rules for the operation of Section 45A for class of persons in [Section] 3A
3B (1) In this Section,
“2023 wildfire construction” means construction to rebuild residential property
owned by a member of a class of persons prescribed in Section 3A that was
destroyed or made uninhabitable by the 2023 wildfires, to the extent that the
construction results in residential improvements substantially similar in size and
style as existed immediately before the 2023 wildfires, allowing for differences that
may result from the evolution in building codes, materials and construction
methods, and allowing for up to a 25% increase in square footage.
(2) This Section applies only to 2023 wildfire construction that is substantially
complete by December 1, 2027.
(3) For the purposes of subclause 45A(4)[(b)](iii) of the Act, 2023 wildfire
construction is considered construction included in the base year assessment.
(3A) Subsection 45(4) of the Act must be interpreted to ensure that 2023 wildfire
construction does not result in a taxable assessed value under that subsection that is
greater than the taxable assessed value for the property immediately before the
2023 wildfires plus the prescribed percentage for each successive municipal
taxation year applied in accordance with subclause 45A(4)[(b)](ii) of the Act.
(4) This Section applies only if it results in a lower taxable assessed value under
subsection 45(4) of the Act for the property owner.
Classes of taxable resource property
4 Taxable resource land that is vacant is prescribed as a class of taxable resource property
to which Section 45A of the Act applies.
Classes of persons
5 (1) Corporations that are family trusts or farmers’ cooperatives whose head offices are
in the Province and in which the majority of the issued and outstanding shares are
owned or beneficially owned by persons who are ordinarily resident in the
Province for more than 183 days in a calendar year are prescribed as a class of
persons for the purposes of clause 45A(2)(e) of the Act.
(2) Brothers and sisters who are the owners of property conveyed to them or inherited
by them as persons listed in subsection 45A(5) of the Act are prescribed as a class
of persons for the purposes of clause 45A(2)(e) of the Act.
(3) Effective on and after the 2009-2010 municipal taxation year, persons, including
bodies corporate, who own mobile home parks are prescribed as a class of persons
for the purposes of clause 45A(2)(e) of the Act.
(4) Effective on and after the 2009-2010 municipal taxation year, corporations, the
primary business of which is farming, whose head offices are in the Province and
in which the majority of the issued and outstanding shares are owned or
beneficially owned by persons who are ordinarily resident in the Province, are
prescribed as a class of persons for the purposes of clause 45A(2)(e) of the Act.
Percentage for purpose of calculating taxable assessed value
6 The percentage used for the purpose of calculating the taxable assessed value of a
property pursuant to Section 45A of the Act is prescribed as follows:
(a) 15%, for the municipal taxation year 2002-2003;
(b) 15%, for the municipal taxation year 2003-2004;
(c) 10%, for the municipal taxation year 2004-2005;
(d) 10%, for the municipal taxation year 2005-2006;
(e) 10% for the municipal taxation year 2006-2007;
(f) 10% for the municipal taxation year 2007-2008.
Municipal taxation year as base year
7 (1) Subject to clause 45A(1)(a) of the Act, the 2007-2008 municipal taxation year is
prescribed as the base year for the purpose of Section 45A of the Act.
(2) Despite subsection (1), the 2001-2002 municipal taxation year is prescribed as the
base year for property to which Section 45A of the Act first applied in the
municipal taxation years 2006-2007 and 2007-2008.
(3) The 2007-2008 municipal taxation year is prescribed as the base year for mobile
homes to which Section 45A of the Act first applied in the municipal taxation year
2008-2009.
(4) The 2007-2008 municipal taxation year is prescribed as the base year for mobile
home parks.
(5) Despite subsection (1), the 2008-2009 municipal taxation year is prescribed as the
base year for cooperative housing property.
(6) Despite subsection (1), the 2008-2009 municipal taxation year is prescribed as the
base year for corporations prescribed as a class of persons by subsection 5(4).
Proof of residency
8 (1) An individual is ordinarily resident in the Province for purposes of Section 45A of
the Act if the individual is ordinarily resident in the Province for more than 183
days in a calendar year.
(2) When requested by the Director, an owner of property claiming to be ordinarily
resident in the Province must, no later than the date specified by the Director,
provide to the Director a completed certification in Form 3 and any evidence of
residence that the Director requires.
Forms
9 (1) A notice of a transfer or devolution under subsection 45A(5) of the Act may be as
set out in Form 1.
(2) A notice of acquisition under subsection 45A(6) or 45A(7) of the Act may be as
set out in Form 2.
(3) A notice of residency under subsection 45A(7) or clause 45A(8)(a) of the Act and
proof of residency under subsection 45A(9) of the Act may be as set out in Form 3.
(4) A notice of conversion under subsection 45A(6) or clause 45A(8)(b) of the Act
may be as set out in Form 4.
Schedule A: List of Assessment Account Numbers
(Sections 3A and 3B)
Assessment Account Numbers
|
00095214
|
08962987
|
09505709
|
10027918
|
03515362
|
00570893
|
08962995
|
09505717
|
10027926
|
03525252
|
01040685
|
08968438
|
09509461
|
10027934
|
03727513
|
01491482
|
09125353
|
09509488
|
10028001
|
03856046
|
03245659
|
09125361
|
09509496
|
10067324
|
04736362
|
03296865
|
09125396
|
09510494
|
10073987
|
04835352
|
03530787
|
09125418
|
09510508
|
10135370
|
04984358
|
03645649
|
09125469
|
09580441
|
10135389
|
05879027
|
04153073
|
09125612
|
09586687
|
10135400
|
06055931
|
04154657
|
09126171
|
09586695
|
10135419
|
08454086
|
04251059
|
09126228
|
09588027
|
10135461
|
00146277
|
04964012
|
09199888
|
09607943
|
10135478
|
00262293
|
07664923
|
09199896
|
09608052
|
10183308
|
00461962
|
07671490
|
09199950
|
09768017
|
10183316
|
01147501
|
07678908
|
09199969
|
09768033
|
10183324
|
01147897
|
08606366
|
09199985
|
09768041
|
10300495
|
01839055
|
08606668
|
09199993
|
09768068
|
10384109
|
01905457
|
08606692
|
09200002
|
09768084
|
10500176
|
02054612
|
08606722
|
09200010
|
09768092
|
10500184
|
02346478
|
08606897
|
09200029
|
09768106
|
10500192
|
02409518
|
08877297
|
09200045
|
09777776
|
10500338
|
02416638
|
08934681
|
09389075
|
09777784
|
10500397
|
03323544
|
08935254
|
09389105
|
09777792
|
10500400
|
03521052
|
08935386
|
09389113
|
09777806
|
10500419
|
04411013
|
08935475
|
09389504
|
09907238
|
10500486
|
05106729
|
08935505
|
09498575
|
10027586
|
10500494
|
05108403
|
08962278
|
09498583
|
10027594
|
00134805
|
05108411
|
08962723
|
09498591
|
10027632
|
01743368
|
05244943
|
08962928
|
09498605
|
10027705
|
01885898
|
05355079
|
08962936
|
09505652
|
10027713
|
02015722
|
05355087
|
08962952
|
09505660
|
10027781
|
02387999
|
05553776
|
08962960
|
09505687
|
10027853
|
02608979
|
06169627
|
08962979
|
09505695
|
10027896
|
03497127
|
10416086
|
Form 1
Notice of Transfer or Devolution
(pursuant to subsection 45A(5) of the Assessment Act)
To: The Director of Assessment
I, ______________________________ (name of person submitting notice), hereby give notice
that the real property or a partial interest in the real property located at ________________
________________ (street) in ______________________ (city, town, municipality), County of
____________________, Assessment Account Number _______________________, has been
(check one)
□ transferred
□ devolved
pursuant to subsection 45A(5) of the Assessment Act on the _______ day of _____________,
20____, to ____________________________________, (name of recipient) a
(check one)
□ spouse, child, grandchild, great-grandchild, parent or grandparent of an owner of the
property, or
□ a member of a class of persons prescribed for the purposes of subsection 45A(5) of the
Act.
Dated at ________________________, Province of ________________, this _____ day of
________________, 20___.
________________________
Signature
________________________________________________________________
Form 2
Notice of Acquisition
(pursuant to subsections 45A(6) and 45A(7) of the Assessment Act)
To: The Director of Assessment
I/We, ____________________________ (name(s) of person(s) submitting notice), hereby give
notice that the real property located at _________________________________ (street), in
__________________________ (city, town, municipality), County of ________________,
Assessment Account Number _________________________, was acquired on the _______
day of __________________, 20____.
Dated at ________________________, Province of ________________, this _____ day of
________________, 20___.
___________________________
Signature
________________________________________________________________
Form 3
Notice of Residency
(pursuant to subsection 45A(7), clause 45A(8)(a)
and subsection 45A(9) of the Assessment Act)
To: The Director of Assessment
I/We, ________________________________ (name(s) of person(s) submitting notice), of
__________________________________ (street) in ________________________ (city, town,
municipality), County of _____________________, Assessment Account Number _________
____________________, hereby give notice and hereby certify,
(a) pursuant to clause 45A(8)(a) of the Assessment Act, that
______________________ ______________________ (name) ceased to be
ordinarily resident in the Province of Nova Scotia as of the __________ day of
______________________, 20___.
OR
(b) pursuant to subsection 45A(7) or 45A(9) of the Assessment Act, that __________
________________________________________ (name) became a resident of the
Province of Nova Scotia on the _________ day of ____________________,
20___.
(Please complete one of (a) or (b) above.)
Dated at ________________________, Province of ________________, this _____ day of
________________, 20___.
_________________________
Signature
Form 4
Notice of Conversion
(pursuant to subsection 45A(6) and clause 45A(8)(b) of the Assessment Act)
To: The Director of Assessment
I/We, _______________________________ (name(s) of person(s) submitting notice), hereby
give notice that the real property located at _______________________________ (street) in
_______________________ (city, town, municipality), County of _____________________,
Assessment Account Number __________________, has been converted:
(Please check and complete one of (a) or (b) below.)
□ (a) pursuant to subsection 45(6) of the Assessment Act, to the class of property
described in:
□ clause 45A(2)(a) of the Act (residential property having no more than
one dwelling unit on a single lot)
□ clause 45A(2)(b) of the Act (residential property of a prescribed
class)
□ clause 45A(2)(c) of the Act (taxable resource property of a prescribed
class)
of which at least a half interest is owned by
□ _____________________________ (name(s)), who is/are an
individual/individuals ordinarily resident in the Province of Nova
Scotia in accordance with clause 45A(2)(d) of the Act,
and/or
□ _____________________________ (name(s)), who is/are a
member/members of a prescribed class of persons in accordance with
clause 45A(2)(e) of the Act;
OR
□ (b) pursuant to clause 45A(8)(b) of the Assessment Act, to a class of property
not described in or prescribed for the purpose of subsection 45A(2) of the
Act,
on the ______ day of _______________, 20___ (date of conversion).
Dated at ________________________, Province of ________________, this _____ day of
________________, 20___.
_________________________
Signature
The following regulations are not
yet in force and are not included in the current consolidation: