Taxation -- Senior's Rebate 2011
 2011 Seniors Tax Rebate Application Form
Purpose
To provide for a residential property tax rebate policy for low income senior citizens who are residents of the Municipality of Crowsnest Pass and are receiving the Federal Guaranteed Income Supplement.
Policy
This policy is designed to protect low income senior citizen home owners in the Municipality of Crowsnest Pass from Municipality of Crowsnest Pass property tax increases greater than the amount paid by the homeowner within a yearly progressive time frame.
| Base Tax Year |
Property Tax Year |
2007
|
2011 |
| 2008 |
2012 |
| 2009 |
2013 |
| 2010 |
2014 |
| 2011 |
2015 |
| Continued Forward |
Continued Forward |
A home owner will be defined as:
- A person registered with land titles owning the home (where he/she lives).
- The owner of a taxable residence located on land owned by someone else, such as a condominium.
- A person registered under the Land Titles Act as having a life estate, or
- A person who owns a mobile home and owns or rents the land it is on.
- If a resident senior citizen resident is married, living common law, or in an adult interdependent relationship and only one of the partners owns the home of residence both partners/spouse are considered home owners under the Tax Rebate Policy.
- Residential Properties with Multiple Owners other than the senior and his/her partner/spouse DO NOT qualify for the rebate program.
Procedure
- Annually the Director of Finance will develop a tax rebate application form based on the progressive time frame table.
- This policy will only apply to a resident home owner's personal primary residence.
- No rebate will be given for tax increases that result from increased assessment due to additions to a resident home owner's property.
- The applicant must complete the tax rebate application form and provide evidence that they are eligible for the Federal Guaranteed Income Supplement (T4OAS) to the Director of Finance. Applications must be made by December 15 of the tax year being applied for.
- The Director of Finance shall ensure eligible resident home owners receive the appropriate refund or credit to their tax roll.
- Refunds of less than $5.00 will not be made.
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