Municipal Property Tax
Nova Scotia's Property Assessment and Tax System
The Nova Scotia government, PVSC, and your municipality play important, but separate, roles in Nova Scotia’s property assessment and tax system.
NS Government:
- Creates legislation like the Nova Scotia Assessment Act, the Property Valuation Services Corporation Act, and the Municipal Government Act
- Sets assessment and tax policy
- Administers the Seniors Property Tax Rebate Program
PVSC:
- Determines the assessed value of every property in Nova Scotia each year
- Sends an Assessment Roll to all 49 Nova Scotia municipalities every December
- Sends Property Assessment Notices to property owners every January
Municipalities:
- Determine their budget requirements and set municipal tax rates each year
- Calculate property taxes from assessed values and municipal tax rates
- Send property tax bills and collect taxes from property owners
An Assessment Roll is a list of all the properties in a municipality, and their assessed values.
Property taxes make up about 80% of most municipalities’ revenues, and pay for services like garbage collection, sewage treatment, fire and police protections, parks and other important community programs.
Contact PVSC if you have questions about your property assessment.
Contact your Municipality if you have questions about your property taxes.