HomeMy WebLinkAboutLow-Income Tax Exemption Policy - Amended 2022Cape Breton Regional Municipality
" POLICY "
Low -Income Tax Exemption Policy
STATEMENT:
The purpose of this policy is to provide a tax exemption for low-income property
taxpayers. This policy is adopted under Section 69 of the Municipal Government
Act, which permits council to grant a tax exemption for a person whose income is
below the amount established in policy.
DEFINITIONS:
1.0 "Family" includes persons related by blood or marriage, common law
spouses, registered domestic partners and persons related through adoption.
1.1 "Family Income" means total income from all sources for the calendar year
preceding the fiscal year of the Municipality excluding any allowances paid
pursuant to the War Veterans Allowance Act (Canada) or military pension
paid pursuant to the Pension Act (Canada) and includes the income of all
members of the same family residing in the same household.
1.2 "Owner" means:
i. The person assessed for the property;
ii. A person who holds title, including a part owner, joint owner, tenant
in common, or joint tenant of the property;
1.3 "Taxes" means residential property taxes, inclusive of area rates applicable
to the assessed property.
CRITERIA:
The low- income exemption must be applied for in each taxation year, and is only
available to persons who meet the following criteria:
1
2.1 The applicant must be a permanent resident of the Cape Breton Regional
Municipality,
2.2 The applicant must have legal title to the property;
2.3 The property is the applicant(s) primary residence and is assessed in his/her
name. Seasonal residences, vacant property, and income properties are not
eligible for the low-income exemption.
2.4 The applicant's family income is less than $35,000.
APPLICATION:
3.1 An application form duly completed and sworn or affirmed to, must be
submitted on or before December 31 for processing in the then current
taxation year. Satisfactory proof of income must be submitted with the
application. Failure to supply satisfactory proof of income shall render the
application ineligible.
3.2 Property owners meeting eligibility criteria above and demonstrating
satisfactory proof of income shall be granted a maximum tax exemption of
$300.00 for the taxation year applied.
3.3 At no time shall the exemption amount approved exceed the annual taxes
levied on the subject property.
3.4 Notwithstanding any other provision of this policy, no exemption is
conferred from obligations to remedy unsightly or dangerous premises or
any other infractions against a statute, regulation or by-law, whether
Municipal, Provincial, or Federal and any charges imposed upon a property
arising from the enforcement of such provisions shall not be subject to a tax
exemption pursuant to this Policy.
Approved by Council June 26, 2018
Amended: April 19, 2022
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