News release

Tax Exemptions for Volunteer Fire Departments

Service Nova Scotia and Municipal Relations (Oct. 2000 - March 2014)

?SERVICE N.S./MUNICIPAL RELATIONS--Tax Exemptions for Volunteer Fire Departments


The Nova Scotia government is taking steps today to reduce the financial burden on volunteer fire departments by introducing amendments to the Assessment Act and the Municipal Government Act.

"Volunteer fire departments provide valuable services that would otherwise be delivered by municipalities. Our government values the contributions these men and women make to their community," said Angus MacIsaac, Minister of Service Nova Scotia and Municipal Relations. "Volunteer fire departments face significant financial challenges and paying taxes on their fire hall shouldn''t be one of them."

Under the proposed amendment, buildings owned by volunteer fire departments would become exempt from municipal taxes and property value assessments, just as municipal fire departments are now.

Under legislation that took effect in 1999, municipalities were given the option of passing a by-law to exempt volunteer fire departments from municipal taxes. Properties owned by the volunteer fire departments were still included in calculations that determine how much the municipality pays for services provided to the community by the province. Properties, including fire halls, owned by a municipality are not included in these calculations.

The Union of Nova Scotia Municipalities passed a resolution at its 2000 Annual Meeting, asking the government to make this change to the province''s legislation. The minister said this is another example of how the province hears and takes action on issues facing Nova Scotia''s 55 municipalities.