Senior Citizens and People with Disabilities Property Tax Relief (SCPDPTR)
Nunavut's Senior Citizens and People with Disabilities Property Tax Relief program lets the Minister of Finance exempt the home of an owner aged 65 or older or an owner with a disability from all or part of property tax in the general taxation area outside Iqaluit. An application is needed for each taxation year.
We explain the official rules; we do not decide who qualifies. Eligibility is determined by Government of Nunavut, Department of Finance (general taxation area, which excludes the City of Iqaluit). Check the official program page before you apply.
What the Senior Citizens and People with Disabilities Property Tax Relief (SCPDPTR) is
The Government of Nunavut (GN) collects property tax in the general taxation area, which "excludes the City of Iqaluit." On its property tax page, the GN describes the relief program this way: "People with disabilities and senior citizens are eligible to apply for property tax relief in each taxation year to be considered exempt."
The legal basis is the *Senior Citizens and Disabled Persons Property Tax Relief Act*, as amended for Nunavut. Section 4 lets the Minister of Finance exempt eligible property in the general taxation area "from all or part of the taxes payable." Section 2 lets a municipal council exempt eligible property "from all or part of the taxes" by by-law.
"Taxes" in the Act "does not include arrears, local improvement charges or interest charges." Eligible property is a mobile unit, a residential unit, or a parcel of land and a residential or mobile unit, if the land is "owned or leased by the same person who owns the unit."
Neither source opened for this page gives a dollar amount, a percentage or an application deadline. This page relies on the GN property tax page as captured on January 20, 2025 and the office consolidation of the Act current to May 10, 2012.
Amounts
As published by Government of Nunavut, Department of Finance (general taxation area, which excludes the City of Iqaluit)
| Item | Amount or rule | Applies to | Source |
|---|---|---|---|
| General taxation area (outside Iqaluit) | Exemption "from all or part of the taxes payable in respect of the eligible property" (Act, s. 4(1)); no amount or percentage is published in the sources opened | Act consolidation current to May 10, 2012; GN property tax page captured January 20, 2025 | 2, 1 |
| Taxes covered | Property taxes on eligible property, excluding "arrears, local improvement charges or interest charges" | Act consolidation current to May 10, 2012 | 2 |
Official eligibility criteria
- Senior citizen: "Senior citizens who turn 65 years or older at any point within the relevant taxation period for which they are applying are eligible for the senior citizens property tax relief."1,2
- Disabled person: someone who, within the relevant taxation period, receives a pension or allowance for a total disability or a partial disability of at least 25% under the Workers' Compensation Act, for a severe and prolonged disability under the Canada Pension Plan, or for a disability of at least 50% under the War Veterans Allowance Act (Canada) or the Civilian War-related Benefits Act (Canada). A medical certificate satisfactory to the Minister responsible for municipal and community affairs, showing a severe or prolonged disability, also qualifies.2
- The applicant must "be the owner or part owner of the eligible property" and "ordinarily reside on the eligible property" (Act, s. 4(2)).2,1
- The applicant must "comply with all prescribed criteria" (Act, s. 4(2)(c)).2
- The property is in the general taxation area, which excludes the City of Iqaluit.1
- An application is made "in each taxation year to be considered exempt."1
Quoted or closely paraphrased from the official program rules. Eligibility is determined by Government of Nunavut, Department of Finance (general taxation area, which excludes the City of Iqaluit).
How to apply
For property outside Iqaluit, the Government of Nunavut's Property Tax page links to an SCPDPTR application and a renewal application. The page names Finance as the responsible department and gives [email protected] for property tax questions. The links described here are from the copy captured on January 20, 2025. The current forms are the ones linked on the live GN page.
The GN states that an application is made for each taxation year. The sources opened give no deadline. The GN page notes that property taxes are "due each year in the fall."
Property tax inside Iqaluit is not administered by the GN. For Iqaluit property tax, the GN page refers owners to the City of Iqaluit's Controller. Under section 2 of the Act, a municipal council may grant its own exemption by by-law.
Eligibility is determined by the Government of Nunavut Department of Finance.
Key dates
- Application frequencyEach taxation year
- Property taxes due (general taxation area)Each year in the fall
- Taxes in arrears if unpaidJanuary 1
Senior Citizens and People with Disabilities Property Tax Relief (SCPDPTR): common questions
Who runs property tax relief for seniors in Nunavut?
Outside Iqaluit, the Government of Nunavut's Department of Finance manages property tax in the general taxation area and runs the Senior Citizens and People with Disabilities Property Tax Relief program. Under section 4 of the Act, the Minister of Finance may exempt eligible property there. Iqaluit is outside the general taxation area, and the GN refers Iqaluit property tax questions to the City.
How much relief is available?
The Act allows the Minister of Finance to exempt eligible property "from all or part of the taxes payable." Neither the Government of Nunavut property tax page (as captured January 2025) nor the Act consolidation states a dollar amount or percentage. Arrears, local improvement charges and interest charges are not covered by the definition of taxes in the Act.
Who counts as a senior citizen for the program?
The Government of Nunavut states that senior citizens who turn 65 or older at any point within the relevant taxation period are eligible to apply. The Act defines a senior citizen as an individual who has reached 65 at any time during the relevant taxation period. The applicant must own or part-own the property and ordinarily live there.
Does the application have to be made every year?
Yes. The Government of Nunavut states that people with disabilities and senior citizens "are eligible to apply for property tax relief in each taxation year to be considered exempt." Its property tax page links separate application and renewal forms. Property taxes in the general taxation area are due each year in the fall and fall into arrears if unpaid on January 1.
Related programs
Sources
Checked a second time against these sources on October 28, 2026
- Property Tax, Government of Nunavut, Department of FinanceApplies to Page as captured by the Wayback Machine on 2025-01-20 (live page blocked to automated access on 2026-10-28) · checked October 28, 2026 · copy archived
- Consolidation of Senior Citizens and Disabled Persons Property Tax Relief Act, R.S.N.W.T. 1988, c.50 (Supp.), as amended for Nunavut, Government of Nunavut, Department of Justice (Territorial Printer)Applies to Consolidation current to May 10, 2012 (read from Wayback copy captured 2021-12-20) · checked October 28, 2026 · copy archived
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