Homes destroyed by fire
If your principal residence has been destroyed or partially destroyed by fire, this program offers property tax relief until such time as the next annual assessment is done and takes effect.
You may be eligible if your principal place of residence is within the Halifax Regional Municipality and if you experienced a major fire.
Properties that may be eligible include owner-occupied homes such as:
- a single-family home
- the portion of multi-family home occupied by the homeowner(s)
- a mobile home, if the homeowner owns the land on which the home is located
How to apply
To apply for the residential property tax exemption for homes destroyed by fire, download and complete the application form [PDF] and return it to:
Halifax Regional Municipality
PO Box 1749
Halifax B3J 3A5 NS
Or by email: firstname.lastname@example.org
Applications take 2–8 weeks to process, depending on whether a reassessment has already taken place. The timing of the fire will also affect the timing of the final calculations. All rebates are calculated based on the final (October) tax bill.
Frequently asked questions for those affected by the fires in Tantallon and Upper Hammonds Plains
- My home was destroyed or partially destroyed by the fires, how does this impact my property taxes?
The municipality has a Residential Property Tax Exemption Program in place for properties that have been destroyed or partially destroyed by the fires, as determined by Halifax Regional Fire & Emergency (HRFE).
The municipality calculates property tax based on the property assessment value determined annually by Property Valuation Services Corporation (PVSC), the assessment authority for Nova Scotia.
For the Residential Property Tax Exemption Program, PVSC will conduct a review of properties HRFE has identified as being destroyed or partially destroyed by the fires to account for the damage sustained, and provide revised opinions of value to the municipality, which the municipality will use to recalculate your property tax, if eligible.
- When will PVSC be conducting a review of properties destroyed or partially destroyed by the fires?
PVSC will contact property owners directly to request access to properties prior to their review. Residents with questions about the review process can contact PVSC at 1.800.380.7775 or email@example.com.
- My home was partially destroyed by the fires, can I apply for a residential property tax exemption?
If your home was partially destroyed by the fires, you are welcome to complete and submit a Residential Property Tax Exemption application to the municipality.
- Do I need to apply to the municipality for a residential property tax exemption?
On Tuesday, June 20, a Notice of Motion was brought forward asking Regional Council to consider waiving the application requirement for residents whose homes were destroyed by the fires. A final decision will be made in July 2023 and more information will be shared with impacted residents at that time.
In the meantime, if your home was destroyed or partially destroyed by the fires, you are welcome to complete and submit a Residential Property Tax Exemption application.
- What happens after I submit my application?
Applications will be reviewed by the municipality and sent to PVSC. PVSC will conduct a review of the property, contacting residents directly if an onsite visit is required. PVSC will provide the municipality with a revised opinion of value based on the damage sustained, which will be used to recalculate your property tax, if eligible.
Residents with questions about the assessment review process can contact PVSC at 1.800.380.7775 or firstname.lastname@example.org.
Properties determined eligible by the municipality for property tax relief will have an adjustment on their final tax 2023 bill, which will be mailed in September 2023.
- How much property tax relief will I receive?
If your property has been determined eligible for a property tax exemption, the municipality will recalculate your 2023 property taxes, prorated from the date of the fire using the property review as determined by PVSC.
- How will my tax relief be applied/reimbursed?
Properties eligible for tax relief will receive a letter from the municipality if a tax exemption has been approved and the credit applied to your account.
- If you have a Pre-Authorized Payment (PAP) arrangement in place, you will automatically receive a letter from municipality confirming the adjusted PAP calculation.
- If your bank pays your property taxes, the amount the bank collects from you will not change. Please contact your bank directly to discuss available options.
- My home was destroyed or partially destroyed by the fires, how will this impact my property taxes over the next few years?
The review of your property for the purpose of residential property tax exemption for homes destroyed or partially destroyed by the fires is separate from the annual reassessment PVSC completes each year.
Your 2024 property assessment, which you will receive from PVSC in January 2024, is what the municipality will use to calculate your property taxes for 2024.
Annual property assessments reflect a market value as of January 1 and the physical state of the property, such as new construction, renovations, or demolitions as of December 1 of the prior year (i.e. December 1, 2023 for the 2024 Assessment). This means your future property assessments will reflect any changes to your property since the fires.
- Who can I contact for more information?
For assessment information, please contact PVSC at 1.800.380.7775 or email@example.com. Each review will be dealt with on a case-by-case basis. Questions specific to property tax can be directed to 311 or firstname.lastname@example.org.