Nova Scotia property tax relief programs
1 provincial program and 5 municipal programs in the 2 Nova Scotia municipalities we cover. Each program decides its own eligibility; follow the official links.
Provincial programs
Property Tax Rebate for Seniors
Nova Scotia's Property Tax Rebate for Seniors refunds 50% of the municipal residential property taxes a low-income senior paid for 2025, up to $800. Applicants must receive, or be eligible for, the Guaranteed Income Supplement or the Allowance in 2026.
Municipal programs
Affordable Access Program – property tax rebate (formerly Property Tax Exemption)Halifax
If household income is less than $59,000, the municipality pays part of your property taxes; the rebate varies with income and residential taxes billed. Other conditions are on the city page, e.g. a taxable assessed value cap of $425,000 unless GIS and/or disability income is proven, and the property must be your permanent home.
Affordable Access Program – tax deferralHalifax
After the rebate is applied, you can postpone payment of the remaining current-year taxes. Interest is Prime −2% for customers in the program (Prime +2% for those who did not reapply). Local improvement charges can also be deferred or put on a payment plan.
Property Tax Rebate for SeniorsHalifax
For seniors receiving the Guaranteed Income Supplement: a rebate of 50% of last year's municipal residential property taxes, up to a maximum of $800. Applications are accepted July 1 to December 31.
Low-Income Property Tax ExemptionCape Breton Regional Municipality
Maximum yearly tax reduction of $300.00 for permanent CBRM residents who own and live in the property as their primary residence, with total household income less than $41,664 (seasonal, vacation or income properties excluded). Apply every year with each household member's previous-year CRA Notice of Assessment; 2026 applications due on or before December 31, 2026; no retroactive applications.
Capped Assessment Program (CAP)Cape Breton Regional Municipality
Caps the year-over-year increase in taxable assessment for eligible residential property; the 2026 CAP rate is 2.6% (based on Nova Scotia CPI).