3rd Session, 62nd General Assembly
Nova Scotia
65 Elizabeth II, 2016
The Honourable Zach Churchill
Minister of Municipal Affairs
First Reading: November 1, 2016 (LINK TO BILL AS INTRODUCED)
Second Reading: November 3, 2016
Third Reading: November 10, 2016 (WITH COMMITTEE AMENDMENTS)
Royal Assent: November 10, 2016
Be it enacted by the Governor and Assembly as follows:
1 Section 94 of Chapter 39 of the Acts of 2008, the Halifax Regional Municipality Charter, is amended by
(a) adding "(1)" immediately after the Section number; and
(b) adding the following subsections:
(a) set different commercial tax rates for commercial property located in areas of the Municipality designated by Council, based on the assessment of commercial property under the Assessment Act;
(b) set different commercial tax rates for commercial property located in areas of the Municipality designated by Council, based on the length or proportion of frontage of a property on a street, including a private road;
(c) set different commercial tax rates for commercial property located in areas of the Municipality designated by Council, based on the number of square metres in a property, the number of square metres in all commercial buildings on a property, or the combined number of square metres in a property and all commercial buildings on that property;
(d) set additional tiered or escalating commercial tax rates based on the factors set out in clauses (a) to (c) that are in excess of the rates set in clauses (a) to (c); and
(e) set additional or different commercial tax rates using any combination of clauses (a) to (d).
(3) Commercial tax rates set by the Council under subsection (2) apply in place of the commercial tax rates set under subsection (1) in the areas designated by the Council.
(4) A commercial tax rate set under subsection (2) must be reviewed by the Minister four years after its coming into force and thereafter as provided by regulation.
(5) The Minister shall determine the process for the review under subsection (4) and may review more than one application of the commercial tax rate options set under subsection (2) at the same time.
(6) The Municipality shall participate in and co-operate with the review under subsection (4) as required by the Minister, including by providing reports, records or other documents requested by the Minister.
(2) The exercise by the Minister of the authority contained in subsection (1) is regulations within the meaning of the Regulations Act.