This consolidation is unofficial and is for reference only.

For the official version of the regulations, consult the original documents on file with the Office of the Registrar of Regulations , or refer to the Royal Gazette

Part II .

Regulations are amended frequently.

Please check the list of Regulations by Act to see if there are any recent amendments to these regulations filed with our office that are not yet included in this consolidation.

Although every effort has been made to ensure the accuracy of this electronic version, the Office of the Registrar of Regulations assumes no responsibility for any discrepancies that may have resulted from reformatting.

This electronic version is copyright ©

, Province of Nova Scotia , all rights reserved. It is for your personal use and may not be copied for the purposes of resale in this or any other form.

Residential and Resource Property Taxation Assessment Regulations

made under

Section 179 of the

Assessment Act

R.S.N.S. 1989, c. 23

O.I.C. 2004-415 (effective October 28, 2004), N.S. Reg. 219/2004

amended to O.I.C. 2025-5 (effective January 10, 2025), N.S. Reg. 5/2025

Table of Contents

Please note: this table of contents is provided for convenience of reference and does not form part of the regulations.

Click here to go to the text of the regulations .

Citation

Definitions

Classes of residential property

Class of persons affected by the 2023 wildfires

Additional rules for the operation of

Section 45A for class of persons in [Section] 3A

Classes of taxable resource property

Classes of persons

Percentage for purpose of calculating taxable assessed value

Municipal taxation year as base year

Proof of residency

Forms

Schedule A: List of Assessment Account Numbers

Form 1

Notice of Transfer or Devolution

Form 2

Notice of Acquisition

Form 3

Notice of Residency

Form 4

Notice of Conversion

Citation

1 These regulations may be cited as the Residential and Resource Property Taxation

Assessment Regulations .

Definitions

2 In these regulations,

“Act” means the Assessment Act ;

“2023 wildfires” means the destructive wildfires that occurred between May 28,

2023, and June 4, 2023, in the Halifax Regional Municipality, the Municipality of

the District of Shelburne and the Municipality of the District of Barrington,

resulting in significant property damage, including the loss of homes;

“Schedule A property” means a residential property identified by the list of

assessment account numbers in

Schedule A.

Classes of residential property

(1) Taxable residential property that is vacant or, if improved, has no greater than 3

dwelling units is prescribed as a class of residential property to which

Section 45A

of the Act applies.

(2) A condominium that is owner occupied is prescribed as a class of residential

property to which

Section 45A of the Act applies.

(3) A mobile home is prescribed as a class of residential property to which

Section

45A of the Act applies.

(4) Effective on and after the 2009-2010 municipal taxation year, a mobile home park

is prescribed as a class of residential property to which

Section 45A of the Act

applies.

Class of persons affected by the 2023 wildfires

3A

(1) Property owners who meet the following criteria are prescribed under clause

45A(2)(

e) as a class of persons to whom

Section 45A of the Act applies:

(

a) they owned a

Schedule A property when the property was destroyed or

made uninhabitable by the 2023 wildfires;

(

b) subsection [Section] 45A of the Act applied to the property referred to in

clause (a), in accordance with subsection 45(2) of the Act, at the time the

property was destroyed or made uninhabitable by the 2023 wildfires.

(2) For greater certainty, a property owner, other than one to whom subsection 45A(5)

of the Act applies, who acquires a

Schedule A property after June 4, 2023, is not a

member of the class of persons prescribed in subsection (1).

(3) The base year for a

Schedule A property owned by a member of the class of

persons prescribed in subsection (1) does not change and remains the same as it

was immediately before the 2023 wildfires.

Additional rules for the operation of

Section 45A for class of persons in [Section] 3A

3B

(1) In this Section,

“2023 wildfire construction” means construction to rebuild residential property

owned by a member of a class of persons prescribed in

Section 3A that was

destroyed or made uninhabitable by the 2023 wildfires, to the extent that the

construction results in residential improvements substantially similar in size and

style as existed immediately before the 2023 wildfires, allowing for differences that

may result from the evolution in building codes, materials and construction

methods, and allowing for up to a 25% increase in square footage.

(2) This

Section applies only to 2023 wildfire construction that is substantially

complete by December 1, 2027.

(3) For the purposes of subclause 45A(4)[(b)](iii) of the Act, 2023 wildfire

construction is considered construction included in the base year assessment.

(3A) Subsection 45(4) of the Act must be interpreted to ensure that 2023 wildfire

construction does not result in a taxable assessed value under that subsection that is

greater than the taxable assessed value for the property immediately before the

2023 wildfires plus the prescribed percentage for each successive municipal

taxation year applied in accordance with subclause 45A(4)[(b)](ii) of the Act.

(4) This

Section applies only if it results in a lower taxable assessed value under

subsection 45(4) of the Act for the property owner.

Classes of taxable resource property

4 Taxable resource land that is vacant is prescribed as a class of taxable resource property

to which

Section 45A of the Act applies.

Classes of persons

(1) Corporations that are family trusts or farmers’ cooperatives whose head offices are

in the Province and in which the majority of the issued and outstanding shares are

owned or beneficially owned by persons who are ordinarily resident in the

Province for more than 183 days in a calendar year are prescribed as a class of

persons for the purposes of clause 45A(2)(

e) of the Act.

(2) Brothers and sisters who are the owners of property conveyed to them or inherited

by them as persons listed in subsection 45A(5) of the Act are prescribed as a class

of persons for the purposes of clause 45A(2)(

e) of the Act.

(3) Effective on and after the 2009-2010 municipal taxation year, persons, including

bodies corporate, who own mobile home parks are prescribed as a class of persons

for the purposes of clause 45A(2)(

e) of the Act.

(4) Effective on and after the 2009-2010 municipal taxation year, corporations, the

primary business of which is farming, whose head offices are in the Province and

in which the majority of the issued and outstanding shares are owned or

beneficially owned by persons who are ordinarily resident in the Province, are

prescribed as a class of persons for the purposes of clause 45A(2)(

e) of the Act.

Percentage for purpose of calculating taxable assessed value

6 The percentage used for the purpose of calculating the taxable assessed value of a

property pursuant to

Section 45A of the Act is prescribed as follows:

(a) 15%, for the municipal taxation year 2002-2003;

(b) 15%, for the municipal taxation year 2003-2004;

(c) 10%, for the municipal taxation year 2004-2005;

(d) 10%, for the municipal taxation year 2005-2006;

(e) 10% for the municipal taxation year 2006-2007;

(f) 10% for the municipal taxation year 2007-2008.

Municipal taxation year as base year

(1) Subject to clause 45A(1)(

a) of the Act, the 2007-2008 municipal taxation year is

prescribed as the base year for the purpose of

Section 45A of the Act.

(2) Despite subsection (1), the 2001-2002 municipal taxation year is prescribed as the

base year for property to which

Section 45A of the Act first applied in the

municipal taxation years 2006-2007 and 2007-2008.

(3) The 2007-2008 municipal taxation year is prescribed as the base year for mobile

homes to which

Section 45A of the Act first applied in the municipal taxation year

2008-2009.

(4) The 2007-2008 municipal taxation year is prescribed as the base year for mobile

home parks.

(5) Despite subsection (1), the 2008-2009 municipal taxation year is prescribed as the

base year for cooperative housing property.

(6) Despite subsection (1), the 2008-2009 municipal taxation year is prescribed as the

base year for corporations prescribed as a class of persons by subsection 5(4).

Proof of residency

(1) An individual is ordinarily resident in the Province for purposes of

Section 45A of

the Act if the individual is ordinarily resident in the Province for more than 183

days in a calendar year.

(2) When requested by the Director, an owner of property claiming to be ordinarily

resident in the Province must, no later than the date specified by the Director,

provide to the Director a completed certification in Form 3 and any evidence of

residence that the Director requires.

Forms

(1) A notice of a transfer or devolution under subsection 45A(5) of the Act may be as

set out in Form 1.

(2) A notice of acquisition under subsection 45A(6) or 45A(7) of the Act may be as

set out in Form 2.

(3) A notice of residency under subsection 45A(7) or clause 45A(8)(

a) of the Act and

proof of residency under subsection 45A(9) of the Act may be as set out in Form 3.

(4) A notice of conversion under subsection 45A(6) or clause 45A(8)(

b) of the Act

may be as set out in Form 4.

Schedule A: List of Assessment Account Numbers

(Sections 3A and 3B)

Assessment Account Numbers

Form 1

Notice of Transfer or Devolution

(pursuant to subsection 45A(5) of the Assessment Act )

To: The Director of Assessment

I, ______________________________ ( name of person submitting notice ), hereby give notice

that the real property or a partial interest in the real property located at ________________

________________ ( street ) in ______________________ ( city, town, municipality ), County of

____________________, Assessment Account Number _______________________, has been

(check one)

□ transferred

□ devolved

pursuant to subsection 45A(5) of the Assessment Act on the _______ day of _____________,

20____, to ____________________________________, ( name of recipient ) a

(check one)

□ spouse, child, grandchild, great-grandchild, parent or grandparent of an owner of the

property, or

□ a member of a class of persons prescribed for the purposes of subsection 45A(5) of the

Act.

Dated at ________________________, Province of ________________, this _____ day of

________________, 20___.

________________________

Signature

________________________________________________________________

Form 2

Notice of Acquisition

(pursuant to subsections 45A(6) and 45A(7) of the Assessment Act )

To: The Director of Assessment

I/We, ____________________________ ( name(

s) of person(

s) submitting notice ), hereby give

notice that the real property located at _________________________________ ( street ), in

__________________________ ( city, town, municipality ), County of ________________,

Assessment Account Number _________________________, was acquired on the _______

day of __________________, 20____.

Dated at ________________________, Province of ________________, this _____ day of

________________, 20___.

___________________________

Signature

________________________________________________________________

Form 3

Notice of Residency

(pursuant to subsection 45A(7), clause 45A(8)(

a) and subsection 45A(9) of the Assessment Act )

To: The Director of Assessment

I/We, ________________________________ ( name(

s) of person(

s) submitting notice ), of

__________________________________ ( street ) in ________________________ ( city, town,

municipality ), County of _____________________, Assessment Account Number _________

____________________, hereby give notice and hereby certify,

(

a) pursuant to clause 45A(8)(

a) of the Assessment Act , that

______________________ ______________________ ( name ) ceased to be

ordinarily resident in the Province of Nova Scotia as of the __________ day of

______________________, 20___.

(

b) pursuant to subsection 45A(7) or 45A(9) of the Assessment Act , that __________

________________________________________ ( name ) became a resident of the

Province of Nova Scotia on the _________ day of ____________________,

20___.

(Please complete one of (

a) or (

b) above.)

Dated at ________________________, Province of ________________, this _____ day of

________________, 20___.

_________________________

Signature

Form 4

Notice of Conversion

(pursuant to subsection 45A(6) and clause 45A(8)(

b) of the Assessment Act )

To: The Director of Assessment

I/We, _______________________________ ( name(

s) of person(

s) submitting notice ), hereby

give notice that the real property located at _______________________________ ( street ) in

_______________________ ( city, town, municipality ), County of _____________________,

Assessment Account Number __________________, has been converted:

(Please check and complete one of (

a) or (

b) below.)

□ (

a) pursuant to subsection 45(6) of the Assessment Act , to the class of property

described in:

□ clause 45A(2)(

a) of the Act (residential property having no more than

one dwelling unit on a single lot)

□ clause 45A(2)(

b) of the Act (residential property of a prescribed

class)

□ clause 45A(2)(

c) of the Act (taxable resource property of a prescribed

class)

of which at least a half interest is owned by

□ _____________________________ ( name(s) ), who is/are an

individual/individuals ordinarily resident in the Province of Nova

Scotia in accordance with clause 45A(2)(

d) of the Act,

and/or

□ _____________________________ ( name(s) ), who is/are a

member/members of a prescribed class of persons in accordance with

clause 45A(2)(

e) of the Act;

□ (

b) pursuant to clause 45A(8)(

b) of the Assessment Act , to a class of property

not described in or prescribed for the purpose of subsection 45A(2) of the

Act,

on the ______ day of _______________, 20___ ( date of conversion ).

Dated at ________________________, Province of ________________, this _____ day of

________________, 20___.

_________________________

Signature

Legislative History

Reference Tables

Residential and Resource Property Taxation

Assessment Regulations

N.S. Reg.

219/2004

Assessment Act

Note: The

information in these tables does not form part of the regulations and is

compiled by the Office of the Registrar of Regulations for reference only.

Source Law

The current consolidation of the Residential and Resource Property Taxation Assessment

Regulations made under the Assessment Act includes all of the following regulations:

N.S.

Regulation

In force

date*

How in force

Royal Gazette

Part II Issue

219/2004

Oct 28, 2004

date specified

Nov 12, 2004

114/2005

Jun 2, 2005

date specified

Jun 24, 2005

80/2006

Jun 15, 2006

date specified

Jul 7, 2006

302/2007

Jun 14, 2007

date specified

Jul 6, 2007

456/2007

Dec 21, 2007

date specified

Jan 4, 2008

337/2008

Jul 29, 2008

date specified

Aug 15, 2008

403/2008

Jan 1, 2009

date specified

Oct 24, 2008

5/2025

Jan 10, 2025

date specified

Jan 24, 2025

The following regulations are not

yet in force and are not included in the current consolidation:

N.S.

Regulation

In force

date*

How in force

Royal Gazette

Part II Issue

*See subsection 3(6) of the Regulations Act for

rules about in force dates of regulations.

Amendments by Provision

ad. = added

am. = amended

fc. = fee change

ra. = reassigned

rep. = repealed

rs . = repealed and substituted

Provision affected

How affected

2 ........................................................

rs . 5/2025

3 ........................................................

ra. 3(1) 114/2005

3(2) ..............................................

ad. 114/2005

3(3) ..............................................

ad. 302/2007

3(4) ..............................................

ad. 456/2007 ; rs . 337/2008

3A-3B ...............................................

ad. 5/2025

5(3) ...................................................

ad. 408/2008

5(4) ...................................................

ad. 408/2008

6 ........................................................

am. 114/2005

6(e) ..............................................

ad. 114/2005, am. 80/2006

6(f) ...............................................

ad. 80/2006

7 ........................................................

am. 114/2005, 456/2007;

ra. 7(1) 337/2008

7(1) ..............................................

ad. 408/2008

7(2) ..............................................

ad. 337/2008 ; rs . 408/2008

7(3) ..............................................

ad. 408/2008

7(4) ..............................................

ad. 408/2008

7(5) ..............................................

ad. 408/2008

7(6) ..............................................

ad. 408/2008

8 ........................................................

rs . 302/2007

8(a) ..............................................

rs . 114/2005

8(c) ..............................................

am. 114/2005

Schedule A .......................................

ad. 5/2025

Form 3 ..............................................

am. 114/2005

Note that changes to headings are not

included in the above table.

Editorial Notes and Corrections

Note

Effective

date

Second

subsection 3 B( 3) added by N.S. Reg. 5/2025

renumbered as subsection 3B(3A) for the purposes of this consolidation.

Repealed and Superseded

N.S.

Regulation

Title

In force

date

Repealed

date

Note: Only

regulations that are specifically repealed and replaced appear in this

table. It may not reflect the entire

history of regulations on this subject matter.