Assessment Cycle
- Understand Your Assessment
- Assessment Cycle
Annual Assessment Timeline
PVSC assesses every property in Nova Scotia every year. We collect and analyze sales and financial data to determine property values.
The Property Assessment Notice you get every January shows the estimated value of your property one year ago, on January 1, based on market sales and financial data. It also reflects the characteristics and physical state of your property on December 1, one month before your Property Assessment Notice is mailed.
JANUARY 1, 2025: The 2026 Assessment Roll reflects market value as of January 1, 2025 based on analysis of market value sales and financial data.
DECEMBER 1, 2025: The Roll also accounts for physical changes like renovations, additions or demolition in the value of a property. Physical changes made to a property by December 1, 2025 are included in 2026 Assessment Roll values.
DECEMBER 31, 2025: The 2026 Assessment Roll was sent to Nova Scotia’s 49 municipalities on December 31, 2025. Municipalities use the Assessment Roll to calculate their property taxes, which fund important community programs, infrastructure and growth.
JANUARY 12, 2026: PVSC mailed over 650,000 Property Assessment Notices to Nova Scotia property owners on January 12, 2026.
FEBRUARY 12, 2026: Assessment Appeals must be received by PVSC before midnight on February 12, 2026. Signed appeal forms can be submitted by email, mail, or fax.