Application to add a property to the program
The Municipality’s Tax Relief for Non-Profit Organizations Program for registered non-profit and Canadian charitable organizations located within the region is now OPEN.
This intake is for organizations requesting the addition of a property in 2025 (April 1, 2025, to March 31, 2026). The deadline for applications to add a property to the program is Friday, January 31, 2025. Late or incomplete applications will not be considered, and not all applications will be funded.
The Municipality's Tax Relief for Non-Profit Organizations Program can help eligible non-profit and charitable organizations reduce the amount of property tax they pay each year. The cost of this form of annual operating grant is funded by other taxpayers of the region.
Notice: Legislation does not permit a tax concession to a business or industry. Therefore, tax relief cannot be rewarded to a tenant leasing all or a portion of the property owned a for-profit or private entity/individual interest. Commercial leasing will be examined in more detail in a future report to Regional Council. Updates will be posted on this webpage.
The program’s policy and procedures are set out in Administrative Order 2024-001-ADM Respecting Tax Relief to Registered Non-profit and Registered Canadian Charitable Organizations, including the criteria for each level of tax relief – these are called schedules. Please complete the application form provided below and submit with the required information on or before January 31, 2025.
| Schedule | Name of schedule | Criteria/details |
|---|---|---|
| Schedule | Name of schedule | Criteria/details |
| A | Charitable organizations providing housing and dedicated services for persons with special needs | The property owner must be a registered Canadian charity and their Articles of Incorporation confirm that the organization primarily provides shelter or programs for free or at nominal cost for people who require specialized residential accommodations or support services. Examples: shelter for the homeless or victims of violence, court-ordered guardianship, short-term or transitional supportive housing including post-incarceration and probationary supervision or residential addiction recovery, food bank or “soup kitchen”, clothing and household items for lower income individuals and families (excludes a thrift store) or a specialized program or service for persons with a physical or cognitive disability or mental illness such as a supportive employment facility. |
| B | Family services, childcare and Child or Youth Welfare Services | The organization’s Articles of Incorporation confirm that their mandate is exclusively or primarily the provision of programs or services for children, families, youth or seniors. Examples: a licensed nonprofit daycare, preschool, nursery school or early education facility, child or youth welfare organization, a family or parent resource centre, a seniors’ centre or club or a youth centre. |
| C | Cultural, recreational, environmental and community transit organizations | The organization’s Articles of Incorporation confirm that their mandate is primarily the provision of age and culturally appropriate cultural, recreational or environmental programs or services including umbrella organizations serving residents of the municipality or an organization that provides community-based public transit. Examples: visual, performing, literary or media arts organizations (includes crafts), community museum or historical society, sport or recreation association or club, a community centre or hall, environmental education or conservation, animal welfare/animal control (shelter for abandoned or stray pets, wildlife rehabilitation or conservation) or a community public transit organization with a service agreement with the municipality. |
| D | Organizations providing affordable rental housing accommodations | The organization’s Articles of Incorporation confirm that their mandate is to provide affordable rental housing for low to moderate income households. Examples: a housing provider that does not meet the criteria for Schedule A. Includes organizations whose mandate is housing development, advocacy or research. Excludes residential accommodations provided in relation to recreational, institutional or educational facilities. |
| E | Community benefit organizations | The organization provides direct benefits to residents of the municipality that do not meet the criteria of another Schedule. Examples: social or hobby club, a fraternal or sorority organization, service club whose purpose is primarily fundraising, health or medical services, supplementary educational services such as literacy or employment placement or a religious organization. Excludes: international aid, organizations whose sole purpose is fundraising (for example, a public, family, or institutional foundation), organizations representing or promoting commerce, industry, a profession, trade or political party. |
| F | Organizations with vacant property under development | The organization is eligible for tax relief under the criteria of another Schedule, but the land has not been developed, or an existing building is vacant because it is uninhabitable until remediated. Application can be made for tax relief for up to three consecutive years. If during this period the property is occupied or partially occupied, the property will be reassigned to the applicable schedule in the following fiscal year. If after three consecutive years the property is not developed the property will automatically be removed from the program and the owner will have to reapply once an occupancy permit has been issued as applicable. Excludes short-term or partial vacancies due to tenant turnover or partial renovations. The program guidebook provides additional details with respect to vacant property that provides a public benefit and is eligible under another Schedule (e.g., a registered heritage site or a community garden). |
| G | Organizations under the federal Government Rapid Housing Initiatives Program | The organization’s Articles of Incorporation confirm that their mandate is primarily the provision of housing for persons who require housing and ancillary services, is otherwise eligible for tax relief under Schedule A or Schedule D, including a determination of Ratio of Use, and party to and compliant with the reporting requirements of a signed agreement under the Rapid Housing Initiatives Program. A copy of the signed agreement is required. The property will be reassigned at the earlier of either: (1) the expiry of the Rapid Housing Initiatives Program, or (2) the expiry of the initial term of the government funding agreement but nothing prevents Council from otherwise reclassifying the property and reassigning the property to another Schedule. If reassigned to Schedule A the owner must be a registered Canadian charity and provide an audited financial statement. If reassigned to schedule D the organization must provide the number of dwelling units. The level of tax relief is lower (25%) for a property in receipt of a reduced assessed market value under the Nova Scotia Capped Assessment Program. |
| Appendix 1 | Eligible organizations that are tenants recognized under property owner’s tax relief | The organizations listed in Appendix 1 lease a property or a portion of a property, owned by an organization eligible for tax relief. The tenant receives the same level of tax relief as the owner according to the Schedule criteria and the Ratio of Use may apply (proportional occupancy by owner vs tenancy or among multiple tenants). |
Formula for calculation of tax relief
- to moderate the significant differences in property market values across the region the calculation of tax relief begins with a “benchmark rate” which is based on the charges included in the 2024 urban residential rate
- as proposed, this “rate” will be reviewed after five years, or at Regional Council’s direction, and may change to reflect changes in assessment values, tax rates and the overall cost of the program
- in addition to the benchmark rate, each schedule has a percentage discount called an “exemption level”
- an “exemption rate” is then applied to the property’s assessed value and the calculation can be computerized to improve efficiency and reduce error
- the exemption rate formula is calculated by multiplying the benchmark rate by the exemption level
- all properties in the program will pay a minimum tax per property ($150)
- as proposed, the minimum tax payable per property will be reviewed every five years or at Regional Council’s direction, to reflect changes in assessment values, tax rates, and the overall cost of the program
- to help organizations budget with a reasonable degree of predictability all properties in the program will pay a maximum tax per property ($25,000)
- as proposed, this threshold will be reviewed every five years or at Regional Council’s direction, to reflect changes in assessment values and tax rates and the overall cost of the program
- some rates and charges are excluded from tax relief and are listed in the program guide
| Schedule | Benchmark rate | Exemption level | Exemption rate | Minimum payable per property | Maximum payable per property |
|---|---|---|---|---|---|
| Schedule | Benchmark rate | Exemption level | Exemption rate | Minimum payable per property | Maximum payable per property |
| A | $1.1 | 100% | $0.00 | $150 | $25,000 |
| B | $1.1 | 85% | $0.165 | $150 | $25,000 |
| C | $1.1 | 75% | $0.275 | $150 | $25,000 |
| D | $1.1 | 50% | $0.550 | $150 | Maximum per dwelling unit or $25,000 |
| D capped assessment | $1.1 | 25% | $0.825 | $150 | Maximum per dwelling unit or $25,000 |
| E | $1.1 | 25% | $0.825 | $150 | $25,000 |
| F | $1.1 | 75% | $0.275 | $150 | $25,000 |
| G | $1.1 | 100% | $0.00 | $150 | $25,000 |
| Eligible tenants listed in Appendix 1 receive the same level of tax relief as the property owner. |
Program participants will receive an insert with their final 2024 tax bill to help groups transition to the new program.
Changes to tax billing starting in 2025
Starting in 2025, organizations in the tax relief program will receive two tax bills a year. An interim tax bill in the spring and a final tax bill in the fall. This will help with cash-flow.
A confirmation form will be included with the final tax bill. This form must be completed and submitted on or before January 31. Failure to submit the confirmation form by the due date will result in a 50 per cent reduction in tax relief up to a maximum of $5,000 per property. The penalty will be apportioned between the two bills.
| Dates | Description |
|---|---|
| Dates | Description |
| September 2024 | Program opens for applications to add a property to the 2025 Tax Relief Program (April 1, 2025, to March 31, 2026). |
| January 31, 2025 | Application Deadline |
| Fall 2025 | The staff report is sent to the HRM Grants Committee who make recommendations to Regional Council. A Notice of Motion is tabled at Council at least one week in advance to notify the public of any amendments to Administrative Order 2024-001-ADM (to add, remove, defer an application, or amend the level of Tax Relief) |
Frequently asked questions
The level of tax relief varies by the type of program and service supported by the property in receipt of tax relief. Each “schedule” has criteria to group properties providing the same or similar service (“like-with-like”). The criteria are set out in the Administrative Order, but the following drop-down table includes answers to common questions. If you need assistance, please call 311 or email contactus@311.halifax.ca.
- What evaluation criteria are used to add a property to the program?
The organization’s mandate (Articles of Incorporation) and confirmation that their registration is in good standing.
The completeness of the financial information provided and any liabilities, including any debt to the municipality.
Proof of property ownership and any occupancy of premises other than the owner, including a review of the lease agreement(s) as applicable.
The programs and/or services delivered from the property, including the ratio of use.
- What does ratio of use mean?
Ratio of Use means that portion of the property used by an eligible organization to deliver the program(s) and/or service(s) that are of benefit to residents. The ratio of use may be used to assign a property to a schedule, especially if there are multiple uses or several organizations occupying the same property.
- What is excluded from municipal tax relief?
The following charges are to be paid in full and are not included in tax relief: an area rate for a business improvement district, a private road, or community area rate, fire protection rate, charges imposed or fixed under a by-law (including subdivision), fees, fines or interest owned to the municipality. These charges are to be paid in addition to tax payable after relief has been applied.
Land that is in receipt of the Recreational Property Tax (a fixed amount paid per acre) under the Nova Scotia Assessment Act will not receive municipal tax relief for the same property or portion thereof already in receipt of a provincial tax concession.
- Why is schedule A 100 per cent?
The programs and services provided by charities support clients with a limited ability to pay user fees or rent and typically serve lower income or “at risk” individuals and families. Most charities serving this sector are classified under the Alleviation of Poverty category by the Canada Revenue Agency (charities directorate).
- Why is schedule G 100 per cent?
The municipality has entered into funding agreements with the federal government to accelerate the development of housing for lower-income households and rents are “deeply affordable” meaning that rents are a minimum of 40 per cent below average market rents for a similar dwelling unit in the area (CMHC data).
Upon expiry of the Rapid Housing Initiatives Program or the initial term of the financing agreement, the property will be re-assigned to either schedule A or Schedule D based on the tax relief program’s eligibility criteria and/or ratio of use.
- Why do properties in schedule D in receipt of a provincial cap on the property’s assessed market value receive a lower level of tax relief?
A provincial cap on the assessed market value of some residential properties reduces the amount of tax paid by the owner(s) irrespective of the occupant’s household income. This is an advantage relative to other affordable housing providers that are ineligible for an assessment cap because the property is not owner-occupied. The difference in per cent of municipal tax relief addresses an inequity.
- Is interest charged if we do not pay the tax bill in full on or before the due date?
Yes, there is no legislated provision to waive interest on arrears. The interest rate is applied to all arrears, including property owned by a registered non-profit or charity
- What is the annual confirmation form?
Every organization accepted into the program must submit an annual conformation form on or before January 31. This form is to confirm there has been no change in ownership, occupancy of the property or a change in the property use (program or service delivered onsite).
- What is the penalty for not submitting the annual confirmation form by January 31?
If the form is not received (or postmarked) January 31 there will be a 50 per cent reduction in level of tax relief up to a maximum of $5,000. Default or late submission for three consecutive years will result in removal from the program and the organization will have to apply for reinstatement.
- How do I get copies of tax bills or statements?
Request a copy of your tax bill online, here. There are also online self-serve options to assist taxpayers with tax-related inquiries and transactions.
Submit your application
Email: nonprofittax@halifax.ca
Mail: Tax Relief for Non-Profit Organizations Program
HRM Finance and Asset Management
PO Box 1749
Halifax, NS B3J 3A5
In-person or by courier: At a municipal customer service centre, Monday to Friday from 8:30 a.m. to 4:30 p.m., except holidays:
- Bayers Road Centre
7071 Bayers Road
Suite 262, Main level
Halifax, NS B3L 4P3
- Alderney Gate
40 Alderney Drive, 1st Floor
Dartmouth, NS B2Y2N5
- Musquodoboit Harbour
7900 Highway #7
Musquodoboit Harbour, NS B0J 2L0
*8:30 a.m. to 4 p.m.
Application to renew tax relief - annual confirmation form
A confirmation form must be completed and submitted annually by the January 31 deadline. Note: the deadline is the date the municipality receives the form (postmarked, courier receipt or email date) NOT the date the form was signed by the applicant.
A form will be mailed with your final tax bill (fall) and a fillable form will be made available on this web page as well.
Applications received by the Municipality after January 31 will receive a reduction of 50 per cent (50%) up to a maximum of $5,000. This reduction in level of tax relief will be applied to the tax bill(s). If the confirmation form is not received for three (3) consecutive years, the property is automatically removed from the program.
The application for renewal deadline for next year’s program is Friday, January 31, 2025.
If you require assistance, please call 311 or email contactus@311.halifax.ca.
Assistance with tax payments
The following options are online but can also be requested through the 311 call centre or in-person at municipal customer service centres.
Pre-authorized payment plans: Avoid an interest charge by signing up for automated withdrawals to pay taxes in full and on time. Options:
- tax due date – automatic debit on due date for the final bill in Fall
- monthly or bi-weekly automatic withdrawals
To qualify for this option taxes must be up to date and are not paid through a mortgage. Ideally, the tax account starts with a $0 balance and the owner begins payments in May or November to build sufficient credit to pay the bill in full and on time.
Payment plans for arrears: Avoid tax sale proceedings by arranging a payment plan. Arrears plus interest can be paid in installments over a term of up to two years. Call 311 or email: contactus@311.halifax.ca.
| Dates | Description |
|---|---|
| Dates | Description |
| January 31, 2025 | Deadline to submit the annual confirmation form to continue tax relief and avoid a reduction in level of Tax Relief. |
| February 2025 | Renewals calculated including any reduction in tax relief for not submitting the annual Confirmation Form by January 31. The penalty is a 50% reduction in Tax Relief up to a maximum of $5,000 and applies per property across all Schedules. Any deduction (“penalty”) will be on the final tax bill in the Fall. |
| September 2025 | Tax bill is mailed. The timeline may vary subject to the timing of Regional Council’s decision. In this case the payment due date will also be amended. |
| October 31, 2025 | Payment of tax bill is due. Interest will be applied to late payments. Any deduction (“penalty”) will be on the Fall tax bill. The Confirmation Form to renew tax relief next year is included with the final tax bill. |
Program updates
Program Guidebook: Property tax is very complex. To help program applicants and participants understand the program a guidebook, subject-specific information bulletins, and a submittable application form are being developed and will be available on this web page.
Self-serve options
Order copy of tax bill, an account statement, refunds and payment inquiries: Request a copy of a tax bill, property tax statement, request to move a payment from one property tax account to another or request a refund on a tax overpayment. A charge of $15 will apply to each request
Change in authorized contact: Request a change to an authorized contact tax account contact.
Change of mailing address: Call 311 or email contactus@311.halifax.ca.
Sign up for emailed bills and text notifications: Overdue notices, bills by email, notifications about charges (Solar City Program, local improvement charges, By-law infraction, false alarm) or a notification before a pre-authorized payment is taken from your bank account:
- your organization will need to provide a PIN number and a customer number – both are shown on the latest tax bill
- if you cannot locate the bill, contact 311 to obtain a PIN number
Assessment Inquires: Property owners can view detailed information on their assessment by accessing their "my property report" on the Property Valuation Services Corporation (PVSC). You will need your Assessment Account Number (AAN#) and PIN Access Number found on your notice of assessment from PVSC. For assessment inquiries or assistance call 1.800.380.7775.