This consolidation is unofficial and is for reference only. For the official version of the regulations, consult the original documents on file with the Registry of Regulations, or refer to the Royal Gazette Part II. Regulations are amended frequently. Please check the list of Regulations by Act to see if there are any recent amendments to these regulations filed with the Registry that are not yet included in this consolidation. Although every effort has been made to ensure the accuracy of this electronic version, the Registry of Regulations assumes no responsibility for any discrepancies that may have resulted from reformatting. This electronic version is copyright © 2009, Province of Nova Scotia, all rights reserved. It is for your personal use and may not be copied for the purposes of resale in this or any other form.
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 (October 28, 2004), N.S. Reg. 219/2004
as amended up to O.I.C. 2008-522 (October 7, 2008, effective January 1, 2009), N.S. Reg. 408/2008
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.
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.
Section 3 renumbered 3(1): O.I.C. 2005-214, N.S. Reg. 114/2005.
(2) A condominium that is owner occupied is prescribed as a class of residential property to which Section 45A of the Act applies.
Subsection 3(2) added: O.I.C. 2005-214, N.S. Reg. 114/2005.
(3) A mobile home is prescribed as a class of residential property to which Section 45A of the Act applies.
Subsection 3(3) added: O.I.C. 2007-331, N.S. Reg. 302/2007.
(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.
Subsection 3(4) added: O.I.C. 2007-652, N.S. Reg. 456/2007; replaced: O.I.C. 2008-389, N.S. Reg. 337/2008.
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.
Subsection 5(3) added: O.I.C. 2008-522, N.S. Reg. 408/2008.
(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.
Subsection 5(4) added: O.I.C. 2008-522, N.S. Reg. 408/2008.
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;
Clause 6(e) added: O.I.C. 2005-214, N.S. Reg. 114/2005.
(f) 10% for the municipal taxation year 2007-2008.
Clause 6(f) added: O.I.C. 2006-258, N.S. Reg. 80/2006.
Section 6 amended: O.I.C. 2005-214, N.S. Reg. 114/2005.
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.
Section 7 amended: O.I.C. 2005-214, N.S. Reg. 114/2005; O.I.C. 2007-652, N.S. Reg. 456/2007; O.I.C. 2008-522, N.S. Reg. 408/2008; renumbered 7(1): O.I.C. 2008-389, N.S. Reg. 337/2008.
(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.
Subsection 7(2) added: O.I.C. 2008-389, N.S. Reg. 337/2008; replaced: O.I.C. 2008-522, N.S. Reg. 408/2008.
(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.
Subsection 7(3) added: O.I.C. 2008-522, N.S. Reg. 408/2008.
(4) The 2007-2008 municipal taxation year is prescribed as the base year for mobile home parks.
Subsection 7(4) added: O.I.C. 2008-522, N.S. Reg. 408/2008.
(5) Despite subsection (1), the 2008-2009 municipal taxation year is prescribed as the base year for cooperative housing property.
Subsection 7(5) added: O.I.C. 2008-522, N.S. Reg. 408/2008.
(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).
Subsection 7(6) added: O.I.C. 2008-522, N.S. Reg. 408/2008.
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.
Section 8 replaced: O.I.C. 2007-331, N.S. Reg. 302/2007.
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.
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 3 amended: O.I.C. 2005-214, N.S. Reg. 114/2005.
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