BILL NO. 180
1st Session, 59th General Assembly
54 Elizabeth II, 2005
Municipal Government Act
The Honourable Barry Barnet
Minister of Service Nova Scotia and Municipal Relations
First Reading: April 29, 2005
Second Reading: May 2, 2005
Third Reading: May 19, 2005 (LINK TO BILL AS PASSED)
This Bill authorizes Halifax Regional Municipality to establish a policy providing for the reduction of municipal taxes in the 2005-06 year.
An Act to Amend Chapter 18
Be it enacted by the Governor and Assembly as follows:
of the Acts of 1998,
the Municipal Government Act
1 Chapter 18 of the Acts of 1998, the Municipal Government Act, is amended by adding immediately after Section 536A the following Section:
536B (1) The council of the Halifax Regional Municipality may, by policy, to the extent and under the conditions set out in the policy, provide for the reduction of the taxes payable in respect of a residential property in the 2005-06 fiscal year if the percentage increase in the assessed value of the property averaged over the 2005-06 fiscal year and such number of immediately previous fiscal years as prescribed by the policy is greater than the percentage prescribed by the policy for the 2005-06 fiscal year.
2 This Act comes into force on such day as the Governor in Council orders and declares by proclamation.
(2) Without limiting the generality of subsection (1), the policy may provide that
(a) the reduction in taxes
(i) does not apply to a property, the taxable assessed value of which is less than its assessed value pursuant to Section 45A of the Assessment Act in the 2005-06 fiscal year, or
(b) the reduction in taxes only applies if there has been no change in ownership of the property from the preceding fiscal year other than a transfer or devolution of the property to a spouse, child, grandchild, great-grandchild, parent, grandparent, brother or sister of an owner of the property;
(ii) is reduced by the reduction in taxes resulting from the application of Section 45A of the Assessment Act;
(c) the reduction in taxes only applies if the property is owned by an individual or individuals ordinarily resident in the Province or by corporations that are family trusts or farmers' co-operatives whose head offices are in the Province and in which the majority of the issued and outstanding shares are owned or beneficially owned by individuals who are ordinarily resident in the Province;
(d) the reduction in taxes only applies if the property was assessed as residential for all of the fiscal years prescribed by the policy and used in the calculation of the tax reduction;
(e) the reduction in taxes does not apply to vacant land;
(f) the reduction in taxes does not apply in respect of any improvements to the property to the extent provided by the policy; and
(g) the reduction in taxes is limited to properties owned by individuals who meet the income thresholds provided by the policy.