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Cape Breton Regional Municipality
Tax Exemption Policy - Community Museums Registered
as Municipal Heritage Properties
STATEMENT OF POLICY:
• To assist community museums that are located within recognized heritage
structures by providing their owners with relief from property taxes. This will
enable the organizations that operate these facilities to devote their resources to
upgrading and maintaining the physical structures so as to ensure their long term
viability.
1.0 DEFINITION:
• "Municipal Heritage Property" as defined in Section 3 of the Heritage Property
Act of Nova Scotia.
2.0 GENERAL:
• Community museums provide a valuable service to the Cape Breton Regional
Municipality by preserving the buildings, the artifacts and the stories that are such
important components of our heritage. These museums contribute to the cultural
life of our communities and play a critical role in supporting the tourism industry.
Tax Exemption Policy-Community Museums Registered as Municipal Heritage Properties
2
3.0 CRITERIA:
• Pursuant to Section 22 of the Heritage Property Act of Nova Scotia, CBRM will
not collect property taxes from the owners of municipally registered heritage
properties that are:
1. Owned by a society registered as a non-profit society under the Societies Act
of Nova Scotia; and
2. Operated as a community museum that is open to the public on a regular basis
at least part of the year
Approved by Council: July 19th, 2016
Cape Breton Regional Municipality