The Tourism Accommodations Real Property Tax Rebate Program Part 2 will give eligible tourism accommodation operators a one-time 50% rebate on the first six months of their commercial property taxes paid for 2021-2022.
How to Apply
Submit your application online, along with any supporting documents.
The deadline to apply was August 31, 2021.
Who is Eligible?
Operators who received payments under the first Tourism Accommodations Real Property Tax Rebate Program, which provided a 25% rebate on the payment of 2020-21 commercial property taxes, will be eligible to apply again if they still own the business and will be contacted automatically.
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
- be registered as a host under the Tourist Accommodations Registration Act
- 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
- not be in arrears on property taxes or property tax installment payments
New operators who were not in business before March 30, 2020, may still be entitled to a rebate if they can demonstrate lower than 50% occupancy rate since opening their business.
Eligible Accommodations
The deadline to apply was August 31, 2021.
To qualify for the program an eligible accommodation must:
- meet the definition of a roofed accommodation in the Tourist Accommodations Registration Act (PDF)
- are registered as a host under the act
- have more than 5 rooms
Program Contact
For more information about The Tourism Accommodations Real Property Tax Rebate Program or application process, please contact TARPTR@novascotia.ca.