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.
We explain the official rules; we do not decide who qualifies. Eligibility is determined by Department of Service Nova Scotia. Check the official program page before you apply.
What the Property Tax Rebate for Seniors is
The Property Tax Rebate for Seniors "helps low-income seniors with the cost of municipal residential property taxes." For the 2026 program, it provides "a rebate of 50% of the municipal residential property taxes they paid for the 2025 tax year, up to a maximum of $800."
The rebate is calculated on the amounts on the tax bill, minus amounts for commercial property, resource property (non-residential land or forest) and municipal exemptions or rebates. The province's example: total taxes of $1,558.05, less $381.15 commercial, $105.13 resource and a $100.00 municipal exemption or rebate, leaves an eligible amount of $971.77 and a rebate of $485.89. Fire service taxes on the bill are included.
Eligibility is tied to the federal Guaranteed Income Supplement (GIS) and the Allowance, monthly supplements for low-income Old Age Security pensioners. Service Nova Scotia budgeted $11.97 million for the program in 2026, up from $10.4 million in 2025.
The same application form can also be used to apply for the 2026-27 Heating Assistance Rebate Program.
Amounts
As published by Department of Service Nova Scotia
| Item | Amount or rule | Applies to | Source |
|---|---|---|---|
| Rebate | 50% of the municipal residential property taxes paid for the 2025 tax year, up to a maximum of $800 | 2026 program (2025 taxes) | 1, 2 |
| Amounts excluded from the calculation | Commercial property, resource property (non-residential land or forest), and municipal exemptions or rebates | 2026 program (2025 taxes) | 1 |
| Province's worked example | Eligible amount $971.77; rebate (50% of eligible amount) $485.89 | 2026 program (illustration) | 1 |
| Program budget | $11.97 million (2026); $10.4 million (2025) | 2026 and 2025 | 3 |
| Cost to apply | No cost | 2026 program | 1 |
Official eligibility criteria
- "your 2025 municipal residential property taxes are paid in full (your name is on the property title)"1
- "you lived at the property as your primary residence in 2025 (the property can't be someplace that you live occasionally or a seasonal home)"1
- "you receive or are eligible to receive the Guaranteed Income Supplement (GIS) or the Allowance from Service Canada in 2026"1
- The application form specifies: at least 65 and receiving, or eligible to receive, the GIS in 2026, or between 60-64 and receiving, or eligible to receive, the Allowance in 2026.2
- The 2025 taxes "must be in your name, or include your name."2
Quoted or closely paraphrased from the official program rules. Eligibility is determined by Department of Service Nova Scotia.
How to apply
Applications go to the Department of Service Nova Scotia. Applicants complete both sides of the application form (PDF) and mail it to Property Tax Rebate for Seniors, Box 283, CRO, Halifax, NS B3J 2N7, or drop it off at Access Nova Scotia. The form states that all applications "must be postmarked no later than December 31, 2026." There is no online application on the program page.
Applicants need their social insurance number (and a spouse's or partner's, if applicable) and tax bills and receipts showing 2025 taxes paid in full, or a Municipal Property Tax Sheet. These are not needed where the municipality sends tax information to the program directly; the province lists 22 such municipalities, including Halifax Regional Municipality and Cape Breton Regional Municipality. Past recipients get a form by mail.
The province says rebates take 8 to 10 weeks, paid by direct deposit to the bank account registered with the CRA, or otherwise by cheque.
Eligibility is determined by the Department of Service Nova Scotia.
Key dates
- Applications opened (news release)July 2, 2026
- Application deadline (postmark)December 31, 2026
- Tax year rebated2025 municipal residential property taxes
- Processing time8 to 10 weeks after application
Property Tax Rebate for Seniors: common questions
How much is the Nova Scotia Property Tax Rebate for Seniors in 2026?
The 2026 program rebates 50% of the municipal residential property taxes paid for the 2025 tax year, up to a maximum of $800. Amounts on the bill for commercial property, resource property and municipal exemptions or rebates are subtracted first. In the province's example, an eligible amount of $971.77 produces a rebate of $485.89.
Who can receive the rebate?
The province lists three criteria: 2025 municipal residential property taxes paid in full with the applicant's name on the title, the property being the applicant's primary residence in 2025 (not a seasonal home), and receiving or being eligible to receive the Guaranteed Income Supplement or the Allowance from Service Canada in 2026. The form adds the age bands: 65+ for GIS, 60 to 64 for the Allowance.
What is the deadline for the 2026 rebate?
The program page says applications are accepted until December 31, 2026, and the 2026 application form states that all applications must be postmarked no later than December 31, 2026. Applications opened on July 2, 2026, according to the Government of Nova Scotia news release announcing the program for this year.
Do I need to send my property tax bill?
Applicants normally include tax bills and receipts showing 2025 taxes paid in full, or a Municipal Property Tax Sheet completed by the municipality. This is not needed where the municipality reports tax information directly to the program. The province lists 22 such municipalities, including Halifax Regional Municipality, Cape Breton Regional Municipality and West Hants Regional Municipality.
How is the rebate paid?
Service Nova Scotia says the rebate should take 8 to 10 weeks. If the applicant receives their income tax refund by direct deposit from the Canada Revenue Agency, the rebate is deposited into that bank account; otherwise a cheque is mailed. The department states it will never text or email asking for banking information or ask anyone to click a link to deposit a rebate.
Related programs
Sources
Checked a second time against these sources on October 28, 2026
- Apply for a property tax rebate: Property Tax Rebate for Seniors, Government of Nova Scotia, Department of Service Nova ScotiaApplies to 2026 program (2025 taxes; apply by 31 December 2026) · checked October 28, 2026 · copy archived
- 2026 Property Tax Rebate for Seniors application form, Government of Nova Scotia, Department of Service Nova ScotiaApplies to 2026 program (2025 taxes) · checked October 28, 2026 · copy archived
- Applications Open for Property Tax Rebate for Seniors (news release, July 2, 2026), Government of Nova Scotia, Service Nova ScotiaApplies to 2026 program · checked October 28, 2026 · copy archived
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