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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                   (a)      [repealed]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.


 

 


Legislative History
Reference Tables

Senior Citizens' Property Tax Rebate Regulations

N.S. Reg. 34/2019

Senior Citizens' Property Tax Rebate Act

Note:  The information in these tables does not form part of the regulations and is compiled by the Office of the Registrar of Regulations for reference only.

Source Law

The current consolidation of the Senior Citizens' Property Tax Rebate Regulations made under the Senior Citizens' Property Tax Rebate Act includes all of the following regulations:

N.S.
Regulation

In force
date*

How in force

Royal Gazette
Part II Issue

34/2019

Feb 20, 20191

date specified

Mar 15, 2019

98/2021

Jun 10, 2021

date specified

Jul 2, 2021

 

 

 

 

 

 

 

 

The following regulations are not yet in force and are not included in the current consolidation:

N.S.
Regulation

In force
date*

How in force

Royal Gazette
Part II Issue

 

 

 

 

 

 

 

 

 

 

 

 

*See subsection 3(6) of the Regulations Act for rules about in force dates of regulations.

Amendments by Provision

ad. = added
am. = amended

fc. = fee change
ra. = reassigned

rep. = repealed
rs. = repealed and substituted

Provision affected

How affected

3(a)...................................................

rep. 98/2021

3(b)...................................................

am. 98/2021

3(b)(ii)..............................................

am. 98/2021

3(ba).................................................

ad. 98/2021

4(1)...................................................

am. 98/2021

4(1A)................................................

ad. 98/2021

5(1)(b)...............................................

rep. 98/2021

5(1)(c)...............................................

am. 98/2021

5(1)(c)(ii)..........................................

am. 98/2021

5(1)(ca).............................................

ad. 98/2021

Note that changes to headings are not included in the above table.

Editorial Notes and Corrections

 

Note

Effective
date

1

The regulations have no force and effect until S.N.S. 2018, c. 27 is proclaimed, except as necessary to make the enactment effective (see s. 8 of the Interpretation Act).
Order in Council for proclamation issued February 20, 2019 (N.S. Reg. 33/2019) repealed and replaced by Order in Council 2019-164 (N.S. Reg. 79/2019) which proclaims Act in force effective June 4, 2019.

Feb 20, 2019

 

 

 

 

 

 

Repealed and Superseded

N.S.
Regulation

Title

In force
date

Repealed
date

151/1982

Senior Citizens’ Financial Aid Regulations

Mar 30, 1982

Feb 20, 2019

Note:  Only regulations that are specifically repealed and replaced appear in this table.  It may not reflect the entire history of regulations on this subject matter.