BILL NO. 450
(as introduced)
1st Session, 64th General Assembly
Nova Scotia
2 Charles III, 2024
Private Member's Bill
Assessment Act
(amended)
The Honourable Ben Jessome
Hammonds Plains–Lucasville
First Reading: March 26, 2024
Second Reading:
Third Reading:
Explanatory Note
This Bill prevents a dwelling or accessory building that was reconstructed after a disaster from being reassessed for the purpose of the assessment cap as of the date of the reconstruction.
An Act to Amend Chapter 23
of the Revised Statutes, 1989,
the Assessment Act,
Respecting a Property Tax Cap for Disaster Victims
Be it enacted by the Governor and Assembly as follows:
1 Section 45A of Chapter 23 of the Revised Statutes, 1989, the Assessment Act, as enacted by Chapter 10 of the Acts of 2004 and amended by Chapter 11 of the Acts of 2008, is further amended by adding immediately after subsection (4) the following subsection:
- (4A) In subsection (4), "construction not included in the base-year assessment" and "new construction" do not include the reconstruction of a dwelling or accessory building on a property if the dwelling or accessory building existed, was previously assessed and was destroyed by a disaster, including a wildfire, flood or hurricane.
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