Low-Income Property Tax Rebate in Nova Scotia: GIS Test and Amount

The main low-income property tax rebate in Nova Scotia is the Property Tax Rebate for Seniors, which refunds 50% of your municipal residential property taxes up to $800 a year.¹ The province ties eligibility to the federal Guaranteed Income Supplement (GIS) or Allowance, so the program is aimed at older homeowners living on modest fixed incomes. For the 2026 cycle, applications are expected to open July 1 and close December 31.²

Who Qualifies

To receive the rebate, you have to meet three conditions:

You receive, or are eligible to receive, the Guaranteed Income Supplement or the Allowance from Service Canada as of July 1 of the program year.¹
You lived at the property as your primary residence during the previous calendar year. Seasonal and occasional-use homes do not count.¹
Your municipal residential property taxes for the previous year are paid in full, and your name is on the property title.¹

The GIS link is what makes this a low-income program. You don’t fill out a separate provincial income test. If Service Canada already considers you eligible for GIS or the Allowance, you clear the income bar for the rebate automatically.

The Income Thresholds Behind the GIS Test

The GIS uses these annual income limits: below $22,512 for a single, divorced, or widowed person, and below $29,760 for a couple where both partners receive the full Old Age Security pension. The ceiling is higher for couples where one partner receives the Allowance rather than a full OAS pension.³

Age

GIS itself starts at 65. Between 60 and 64, you can still qualify through the Allowance if your spouse or common-law partner receives GIS, or through the Allowance for the Survivor if you are widowed.⁴ Any of those paths satisfies the rebate’s eligibility rules.

How Much You Get

Take the total municipal residential property taxes you paid for the previous year, subtract any commercial or resource portions and any municipal exemptions you already received, and multiply what’s left by 50%. If the result is $800 or less, that is your rebate. If it’s more than $800, you get $800.¹

So you’d need to have paid at least $1,600 in eligible residential taxes to hit the $800 maximum. A homeowner who paid $900 in eligible taxes would receive $450. Interest and late-payment charges don’t count toward the eligible amount.

What You Need to Apply

Before you start the form, pull together:

Your Social Insurance Number, plus your spouse’s or common-law partner’s SIN if applicable.¹
Your municipal property tax bill, which shows your property account number and the total taxes paid.
Any tax documentation the province asks you to include with the completed application.¹

Check that the name on your tax bill matches the name on your application. Name mismatches between the property title and the applicant are a common cause of delay.

How to Submit It

You can mail the completed package to the Department of Service Nova Scotia, or drop it off in person at any Access Nova Scotia location.¹ The 2026 window is expected to run from July 1 through December 31, 2026.² Make sure the form is signed. Unsigned applications get returned.

When the Money Arrives

Plan on eight to ten weeks from submission to payment. It can take longer if the province needs more information or if the form has errors.¹

How you get paid depends on your setup with the Canada Revenue Agency. If you’re on direct deposit with the CRA, Service Nova Scotia deposits the rebate to the same account. If you’re not, they mail a cheque to your home address.¹ There’s no payment-method choice on the application; it follows your CRA preferences.

If You Don’t Qualify for the Provincial Rebate

The provincial program is the main low-income property tax relief in Nova Scotia, but it isn’t the only one. Many municipalities run their own rebate or exemption programs, and some serve low-income residents regardless of age, using income tiers rather than GIS eligibility. Rebate amounts, income thresholds, and application processes vary by municipality.

If you’re under 60, or your income sits slightly above the GIS threshold, contact your municipal office to ask what’s available locally. Those programs are separate from the provincial rebate and require their own applications.

1
Government of Nova Scotia. Apply for a Property Tax Rebate: Property Tax Rebate for Seniors
2
Town of Berwick. The 2026 Nova Scotia Property Tax Rebate for Seniors
3
Government of Canada. Guaranteed Income Supplement: How Much You Could Receive
4
Government of Canada. Guaranteed Income Supplement – Overview