Residential and Resource Property Taxation Assessment Regulations

Link to law: https://www.novascotia.ca/just/regulations/regs/aarrpta.htm

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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 (October 28, 2004), N.S. Reg. 219/2004

as amended up to O.I.C. 2008-522 (October 7, 2008, effective January 1, 2009), N.S. Reg. 408/2008

Citation

1     These regulations may be cited as the Residential and Resource Property TaxationAssessment Regulations.

Definitions

2     In these regulations, “Act” means the Assessment Act.

Classes of residential property

 3    (1)    Taxable residential property that is vacant or, if improved, has no greater than 3dwelling units is prescribed as a class of residential property to which Section 45A ofthe Act applies.

Section 3 renumbered 3(1): O.I.C. 2005-214, N.S. Reg. 114/2005.

 

       (2)    A condominium that is owner occupied is prescribed as a class of residentialproperty to which Section 45A of the Act applies.

Subsection 3(2) added: O.I.C. 2005-214, N.S. Reg. 114/2005.

 

       (3)    A mobile home is prescribed as a class of residential property to which Section 45Aof the Act applies.

Subsection 3(3) added: O.I.C. 2007-331, N.S. Reg. 302/2007.

 

       (4)    Effective on and after the 2009-2010 municipal taxation year, a mobile home park isprescribed as a class of residential property to which Section 45A of the Act applies.

Subsection 3(4) added: O.I.C. 2007-652, N.S. Reg. 456/2007; replaced: O.I.C. 2008-389, N.S. Reg. 337/2008.

Classes of taxable resource property

4     Taxable resource land that is vacant is prescribed as a class of taxable resource property towhich Section 45A of the Act applies.

Classes of persons

5     (1)    Corporations that are family trusts or farmers’ cooperatives whose head offices are inthe Province and in which the majority of the issued and outstanding shares areowned or beneficially owned by persons who are ordinarily resident in the Provincefor more than 183 days in a calendar year are prescribed as a class of persons for thepurposes of clause 45A(2)(e) of the Act.

 

       (2)    Brothers and sisters who are the owners of property conveyed to them or inherited bythem as persons listed in subsection 45A(5) of the Act are prescribed as a class ofpersons for the purposes of clause 45A(2)(e) of the Act.

 

       (3)    Effective on and after the 2009-2010 municipal taxation year, persons, includingbodies corporate, who own mobile home parks are prescribed as a class of personsfor the purposes of clause 45A(2)(e) of the Act.

Subsection 5(3) added: O.I.C. 2008-522, N.S. Reg. 408/2008.

 

       (4)    Effective on and after the 2009-2010 municipal taxation year, corporations, theprimary business of which is farming, whose head offices are in the Province and inwhich the majority of the issued and outstanding shares are owned or beneficiallyowned by persons who are ordinarily resident in the Province, are prescribed as aclass of persons for the purposes of clause 45A(2)(e) of the Act.

Subsection 5(4) added: O.I.C. 2008-522, N.S. Reg. 408/2008.

 

Percentage for purpose of calculating taxable assessed value

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

Clause 6(e) added: O.I.C. 2005-214, N.S. Reg. 114/2005.

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

Clause 6(f) added: O.I.C. 2006-258, N.S. Reg. 80/2006.

Section 6 amended: O.I.C. 2005-214, N.S. Reg. 114/2005.

Municipal taxation year as base year

7     (1)    Subject to clause 45A(1)(a) of the Act, the 2007-2008 municipal taxation year isprescribed as the base year for the purpose of Section 45A of the Act.

Section 7 amended: O.I.C. 2005-214, N.S. Reg. 114/2005; O.I.C. 2007-652, N.S. Reg. 456/2007; O.I.C. 2008-522, N.S. Reg. 408/2008; renumbered 7(1): O.I.C. 2008-389, N.S. Reg. 337/2008.

 

       (2)    Despite subsection (1), the 2001-2002 municipal taxation year is prescribed as thebase year for property to which Section 45A of the Act first applied in the municipaltaxation years 2006-2007 and 2007-2008.

Subsection 7(2) added: O.I.C. 2008-389, N.S. Reg. 337/2008; replaced: O.I.C. 2008-522, N.S. Reg. 408/2008.

 

       (3)    The 2007-2008 municipal taxation year is prescribed as the base year for mobilehomes to which Section 45A of the Act first applied in the municipal taxation year2008-2009.

Subsection 7(3) added: O.I.C. 2008-522, N.S. Reg. 408/2008.

 

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

Subsection 7(4) added: O.I.C. 2008-522, N.S. Reg. 408/2008.

 

       (5)    Despite subsection (1), the 2008-2009 municipal taxation year is prescribed as thebase year for cooperative housing property.

Subsection 7(5) added: O.I.C. 2008-522, N.S. Reg. 408/2008.

       (6)    Despite subsection (1), the 2008-2009 municipal taxation year is prescribed as thebase year for corporations prescribed as a class of persons by subsection 5(4).

Subsection 7(6) added: O.I.C. 2008-522, N.S. Reg. 408/2008.

Proof of residency

8     (1)    An individual is ordinarily resident in the Province for purposes of Section 45A ofthe Act if the individual is ordinarily resident in the Province for more than 183 daysin a calendar year.

 

       (2)    When requested by the Director, an owner of property claiming to be ordinarilyresident 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 ofresidence that the Director requires.

Section 8 replaced: O.I.C. 2007-331, N.S. Reg. 302/2007.

 

Forms

9     (1)    A notice of a transfer or devolution under subsection 45A(5) of the Act may be as setout in Form 1.

 

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

 

       (3)    A notice of residency under subsection 45A(7) or clause 45A(8)(a) of the Act andproof 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 maybe as set out in Form 4.

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 noticethat 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 theproperty, or

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

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 givenotice 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 Provinceof Nova Scotia as of the __________ day of ______________________, 20___.

OR

 

       (b)    pursuant to subsection 45A(7) or 45A(9) of the Assessment Act, that __________________________________________________ (name) became a resident of theProvince 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 3 amended: O.I.C. 2005-214, N.S. Reg. 114/2005.

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), herebygive 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 propertydescribed in:

 

                         □       clause 45A(2)(a) of the Act (residential property having no more thanone 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 prescribedclass)

 

of which at least a half interest is owned by

 

                         □       _____________________________ (name(s)), who is/are anindividual/individuals ordinarily resident in the Province of Nova Scotiain accordance with clause 45A(2)(d) of the Act,

 

and/or

 

                         □       _____________________________ (name(s)), who is/are amember/members of a prescribed class of persons in accordance withclause 45A(2)(e) of the Act;

 

OR

 

       □      (b)    pursuant to clause 45A(8)(b) of the Assessment Act, to a class of property notdescribed 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