Skip to main content
Two beds in a hotel room.

Tourism Accommodations Real Property Tax Rebate Program

The Tourism Accommodations Real Property Tax Rebate Program is a 25% rebate that helps eligible tourism accommodations operators with their 2020-2021 commercial property tax. To receive the rebate, eligible operators must have paid their commercial property tax bill in full or have entered into a payment plan with their municipality.

How the Program Works

Eligible tourism accommodations operators will receive a one-time partial rebate of 25% of 2020-2021 real property tax they paid for qualified roofed accommodations. Operators must have paid in full their commercial property tax bill or the portion of property tax they are required to pay under a lease agreement, or have entered into a payment plan with their municipality.

How to Apply

Complete the Online Application Form >

The deadline to submit applications is Friday, December 11, 2020 at 5pm. Be sure to include any required supporting documentation.

Who is Eligible?

To be eligible, an operator must:

  • operate a qualified roofed accommodation that is either:
    • owned by the operator
    • leased by the operator under a lease that requires the operator to pay the real property taxes on the portion of the real property they are leasing
  • for the period from April 1,2020 to October 31, 2020, have incurred a year-over-year revenue loss for accommodation room revenue of at least 30% compared to the same time period in 2019
  • be registered as a host under the Tourist Accommodations Registration Act
  • have paid 2020-21 real property taxes in full, or the full portion required if their lease requires them to pay a portion of the property taxes, or have a payment plan in place with the appropriate municipal unit
  • not be in arrears of any real property taxes owed, up to and including the 2020-2021 real property taxes

New accommodations operators who were not in business before March 31, 2020 may still be entitled to a rebate if they can demonstrate lower than 50% occupancy rate since opening their business.

Eligible Accommodations

To qualify for the program an eligible accommodation must:

  • meet the definition of a roofed accommodation in the Tourist Accommodations Registration Act (PDF)
  • have five or more bedrooms available for rent to the public. (As an example, if you own three two-bedroom cottages on one property, the total number of rooms is six).
  • be assessed as a commercial property
  • not be in arrears of any real property taxes owed, up to and including the 2020-2021 real property taxes

Program Contact

For more information about The Tourism Accommodations Real Property Tax Rebate Program or application process, please contact TARPTR@novascotia.ca.