Municipality of the County of Cumberland

Municipality of Cumberland Low Income Tax Exemption Policy

February 16, 2012

Section 69 of the Municipal Government Act allows Council to establish a Policy for granting an exemption from tax for a person whose income is below a specified amount. This policy will establish the amount of the tax exemption, who is eligible and the process for applying for the exemption.

At a Council meeting held Wednesday, February 1, 2012 the following was approved:

• When the total household income is less than $17,033 the exemption shall be $150.
• When the total household income is between $17,034 and $19,288 the exemption shall be $93.

The exemption shall apply only to property of a ratepayer occupied by him or her as his or her principal residence.

The Municipality requires a copy of the prior year’s Canada Revenue Agency Notice of Assessment for all household members prior to approving an application.

The complete Low Income Tax Exemption Policy and application form can be found on our website at http://www.cumberlandcounty.ns.ca/taxation.html. If you have any questions or concerns, you can contact the Cumberland Municipal Office at (902) 667-2313.