Resolution: Capped Assessment Program (CAP)

On January 29, 2020, NSFM's proposal to phase out the CAP was introduced to an All-Party Committee. The committee, chaired by NSFM President Pam Mood, includes Keith Irving (Liberal MLA), Tim Houston (Conservative Leader) and Gary Burrill (NDP Leader), along with Department of Municipal Affairs critics Elizabeth Smith-McCrossin (Conservative) and Lisa Roberts (NDP). The committee heard more than a dozen presentations over two days (Jan 30, Feb 3) and will reconvene when information requested by Conservative Leader Tim Houston is provided to all committee members. 

Read NSFM's proposal here: Nova Scotia Federation of Municipalities (NSFM) CAP Proposal

And check out the presentations that these stakeholders made to the All-Party Committee: 

pdf IPOANS (559 KB)

pdf CARP (343 KB)

pdf Municipality of the District of Lunenburg (255 KB)

pdf Town of Mahone Bay (540 KB)

pdf NSAR (174 KB)

pdf CMBA (249 KB)

pdf CBRM Mayor Cecil Clarke (1.72 MB)

pdf Schmidtville (1.32 MB)

pdf Neil Lovitt Turner Drake (1.42 MB)

pdf HRM Mayor Mike Savage (002) (161 KB)  

pdf Halifax Chamber of Commerce Comments on Capped Assessment Feb 2020 (145 KB)

pdf Immigrant Settlement Association of NS (124 KB)

pdf CCPANS Presentation (326 KB)

pdf Nova Scotia Real Estate Appraisers Association (51 KB)

pdf Dartmouth Housing CAP Letter (002) (89 KB)

Updated Information on CAP Advocacy done in 2019:

pdf 2019 CAP Committee Membership (164 KB)

pdf CAP-Related Activity Timeline (228 KB)

Read the full resolution on the CAP here

WHEREAS the CAP program distorts the property tax system; and

WHEREAS it is not clear the homeowners most in need of property tax relief are the ones benefitting from the CAP program; and

WHEREAS municipalities are willing to offer pilot programs that will continue to meet the original objectives of the CAP program though a different approach; and

WHEREAS pilot programs can be evaluated to determine intended and unintended impacts of changes; and

WHEREAS a study on Municipal Property Taxation in Nova Scotia, by academic experts Harry Kitchen and Enid Slack recommended a phase-out of the CAP program;

THEREFORE BE IT RESOLVED the Province work with municipalities and other stakeholders to phase out the CAP program and provide better alternatives to protect low-income homeowners and those experiencing significant increases in residential property assessments; and

FURTHER BE IT RESOLVED that the Province enable pilot projects to be undertaken as soon as possible.