Halifax Regional Municipality can help some non-profit organizations reduce their level of property tax through the Tax Exemption for Non-Profit Organizations Program. The program is administered on behalf of Regional Council by the HRM Grants Committee, HRM Grants Program and HRM Taxation Office.
This program is available only to actively registered non-profit and charitable organizations located within the boundary of Halifax Regional Municipality. Registration is confirmed as part of the review process.
Under the Municipal Government Act (1998) there were two clauses added to Section 134 of the MGA with a delayed effective date of April 1st, 2003. They are as follows:
(2) Property shall be put up for tax sale if taxes are in arrears for the preceding three fiscal years.
(3) Regional Council may defer tax sale proceedings for a property for up to two years.
In 2005-06 the Nova Scotia Government approved the elimination of the business occupancy tax, effective April 1, 2006 and phased in over several years. Although most non-profit organizations are not billed for business occupancy tax they would be impacted by any increase in the commercial tax rate. The impact of this change on municipal tax rates is as yet unknown, but a new Tax Strategy is in development by HRM Financial Services.
There are currently four separate types of assistance offered to organizations under this program.
1. Conversion from commercial tax rate to residential tax rate. This level of exemption is most often awarded.
2. A partial exemption on the residential property tax rate, either in the amount of 25%, 50%, 75% or as high as 100%.
3. Pre-Authorized Payment Program, this option is available to every property owner in HRM. With an active payment plan the property owner can stop tax sale proceedings and at the same time work out a payment schedule which best fits their budget.
Should you require further information concerning this program a copy of the program Newsletter, Application Form for new applicants and Renewal Form for organizations currently on By-Law T200 are available for your use.
Newsletter
Non Profit Tax Exemption Application & Renewal Form
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