The purpose of this Policy is to provide partial tax relief of current taxes on primary residences for low-income property owners as permitted under Section 69 of the Municipal Government Act.  The amount of the exemption will be calculated at 50% of the primary residence current year’s tax bill, but only up to a maximum of $200.00, less any Federal or Provincial property tax rebates received. In each fiscal year a homeowner may apply for property tax relief subject to meeting a household income requirement.  In 2022 the maximum household income requirement is $28,995.18.

Applications for a tax exemption must be received prior to May 15th of each year. Supporting documentation i.e. Notice of Assessment from Revenue Canada verifying income from all income earners residing in the household must be received no later than June 30th.  

Application forms are available at the Municipal Building, 932 Highway 1 in Hebron or by clicking on the following link:

                                                 Low Income Exemption Application Form

Low Income Exemption Application Forms Available