Tax Relief for Non-Profit Organizations
The 2023 Tax Relief for Non-Profit Organizations Program is now closed. The next call for applications will be September, 2023 with an application deadline of November 30.
Program Summery: Halifax Regional Municipality can help some non-profit organizations reduce their annual property tax under Administrative Order 2014-001-ADM the Tax Relief for Non-Profit Organizations Program.
Administrative Order 2014-001-ADM - Tax Relief to Non-Profit Organizations
Who Can Apply?
To be eligible the organization must be incorporated as:
- a registered society or a registered non-profit cooperative under the Societies Act (Nova Scotia Registry of Joint Stocks Companies); or
- a registered not-for-profit corporation under the Canada Not for Profit Corporations Act (Industry Canada); or
- a registered Canadian charity under the Income Tax Act (Canada Revenue Agency).
This program also accepts non-profit organizations incorporated by an Act of the Nova Scotia Legislature or the Parliament of Canada. If this applies to your organization include the name of the Act on the application form.
The property must be located within the geographic boundary of the Halifax Regional Municipality.
Levels of Assistance
A conversion from the Commercial tax rate to the Residential tax rate.
A conversion from the Commercial tax rate to the Residential tax rate plus an additional reduction of 25%, 50%, 75% or 100%.
Occupancy by a for-profit, an employment-related benefit, by-law charges, fire protection or the Business Improvement District levy, fees, fines or interest owned to the Municipality are not included in tax relief.
How to Apply – Organizations that are not already in the program
If your organization is not already in the tax relief program you must submit the following:
- a signed program application form with the registered name of the organization;
- proof of registration;
- a copy of the organization's articles of incorporation;
- proof of property ownership (for example, a deed);
- a financial statement for the prior fiscal year showing all revenues, expenses, assets, and liabilities; and
- a copy of Notice of Assessment from Property Valuation Services Corporation or a tax bill from Halifax Regional Municipality.
Please keep a copy for your files.
How to apply - Organizations in the Program that want to add a property
If your organization is already in the tax relief program and you are applying to add another property, you must submit the following:
- a signed program application form with the registered name of the organization;
- proof of ownership (for example, a deed); and
- a copy of your Notice of Assessment from Property Valuation Services Corporation or a tax bill from Halifax Regional Municipality for the property you wish to add to the program.
Please keep a copy for your files
Eligibility of Leased Property
If an organization leases an entire property and are listed in the lease as responsible to pay the property tax, they may be considered. Please contact our office to confirm eligibility by email to nonprofittax@halifax.ca or call 902.490.5469.
Annual Reporting
Organizations accepted into the program must complete an annual Confirmation Form which is mailed to the organization. Organizations in the program must disclose any occupancy of the property by any other party. For assistance in completing the Confirmation Form please contact our office by emailing nonprofittax@halifax.ca. Please keep a copy for your files.
How to Submit an Application (new) or an Annual Confirmation Form (renewal of tax relief)
Applications and the annual Confirmation Form can be mailed to:
Halifax Regional Municipality
Finance – Grants and Contributions
PO Box 1749
Halifax, NS B3J 3A5
or sent by email to: nonprofittax@halifax.ca
or can be dropped off at any HRM Customer Service Centre. Please request and keep a copy of the receipt for your files (the date of drop off).
Inquiries
Please email nonprofittax@halifax.ca
Program Materials
Application Form (available upon annual call for applications)
Annual Reporting (required annual renewal form)