DNRR firefighter Walter Scott of Churchover, Shelburne County, sprays the ground while the water bomber flies by to dump a load of water on the fire. (Communications Nova Scotia photo)
The Nova Scotia government has introduced new property tax rules to support homeowners rebuilding after the 2023 wildfires in Halifax Regional Municipality and Shelburne County.
The amendments to the Residential and Resource Property Taxation Assessment Regulations ensure that homeowners who reconstruct their destroyed homes in a similar manner to their pre-fire condition will not face increased capped property assessments.
Premier Tim Houston stated that during his election campaign, he met with affected residents and recognized how the existing assessment process was burdensome. “These changes will help protect homeowners from harsh property tax increases when they rebuild homes destroyed in this devastating event,” Houston said.
Minister of Municipal Affairs and Housing, John Lohr, elaborated on the policy during an interview. “The amendments create a new classification for property owners whose homes were destroyed in the 2023 wildfires. The CAP assessment for these properties will remain the same as it was prior to the wildfires when they are rebuilt, adjusted for any standard CAP changes,” said Lohr. He added that homes rebuilt up to 25 percent larger would be treated as substantially the same. “If they exceed that, the additional size will be treated as an addition, similar to other property assessments,” he explained.
Lohr emphasized that the amendment aims to shield homeowners from significant tax increases due to higher rebuilding costs, often covered by insurance. “This was an unprecedented event for our province. The changes aim to protect these specific homeowners from large assessment increases,” he said, noting that the policy will be monitored to ensure it continues to meet the needs of those affected.
The amendment applies specifically to homes destroyed in the Upper Tantallon area of HRM, the Municipality of the District of Barrington, and the Municipality of the District of Shelburne.
The changes are now in effect and will be reflected in the 2025 property assessment notices, which affected property owners will receive in late January.
