BILL NO. 330
(as introduced)
1st Session, 64th General Assembly
Nova Scotia
2 Charles III, 2023
Private Member's Bill
Bloomfield Act
Claudia Chender
Dartmouth South
First Reading: October 12, 2023
Second Reading:
Third Reading:
Explanatory Note
This Bill
(a) allows municipal councils to make by-laws imposing a vacant residential unit or land tax for the purpose of encouraging the timely development of housing within serviced municipal boundaries and increasing funding for affordable housing; and
(b) creates requirements for the by-laws and the implementation of the tax.
An Act to Amend Chapter 18
of the Acts of 1998,
the Municipal Government Act,
and Chapter 39 of the Acts of 2008,
the Halifax Regional Municipality Charter,
to Empower Municipalities to Tax Vacant Properties
1 This Act may be cited as the Bloomfield Act.
2 Clause 3(bz) of Chapter 18 of the Acts of 1998, the Municipal Government Act, is amended by adding "vacant residential unit or land tax," immediately after "tax," the second time it appears in the second line.
3 Chapter 18 is further amended by adding immediately after Section 75A the following Section:
- 75B (1) A council may, by by-law, impose an additional tax, to be known as a vacant residential unit or land tax, on the assessed value of vacant
(b) land zoned for residential use.
(2) The purpose of the tax referred to in subsection (1) is to encourage the timely development of housing within serviced municipal boundaries and to increase funding for affordable housing.
(3) A by-law and the implementation of the tax referred to in subsection (1) must adhere to the purpose in subsection (2).
(4) A by-law referred to in subsection (1) must
(b) define conditions of vacancy;
(c) establish relevant conditions and exemptions;
(d) outline audit and inspection powers; and
(e) outline dispute resolution procedures.
(5) Taxes collected pursuant to subsection (1) must be allocated by the municipality for the purpose of furthering access to affordable housing.
4 Clause 3(bv) of Chapter 39 of the Acts of 2008, the Halifax Regional Municipality Charter, is amended by adding "vacant residential unit or land tax" immediately after "tax," the second time it appears in the second line.
5 Chapter 39 is further amended by adding immediately after Section 97 the following Section:
- 97A (1) The Council may, by by-law, impose an additional tax, to be known as a vacant residential unit or land tax, on the assessed value of vacant
(a) residential units; or
(b) land zoned for residential use.
(2) The purpose of the tax referred to in subsection (1) is to encourage the timely development of housing within serviced municipal boundaries and to increase funding for affordable housing.
(3) A by-law and the implementation of the tax referred to in subsection (1) must adhere to the purpose in subsection (2).
(4) A by-law referred to in subsection (1) must
(b) define conditions of vacancy;
(c) establish relevant conditions and exemptions;
(d) outline audit and inspection powers; and
(e) outline dispute resolution procedures.
(5) Taxes collected pursuant to subsection (1) must be allocated by the Municipality for the purpose of furthering access to affordable housing.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2023 Crown in right of Nova Scotia. Created October 12, 2023. Send comments to legc.office@novascotia.ca.
