Taxation and Assessment

Assessment values for Nova Scotia properties are compiled into an assessment roll which is forwarded to Nova Scotia municipalities. Each municipality's assessment roll shows the total value of all properties within its jurisdiction. Municipalities use this to help determine their tax rate.

Each municipality sets its own tax rate. Every year, elected municipal officials determine the coming year's budget for the municipality. The tax rate they set depends on how much money the municipality needs to operate and provide services, such as fire, police, street lighting, sidewalks and garbage collection to its residents. The municipal council determines the tax rate by dividing the total amount of money it needs to raise by the total value of all taxable assessments in the municipality. Tax rates will vary from municipality to municipality, depending on how much money each one needs to raise.

Assessments are also used to calculate provincial grants to municipalities. The Province of Nova Scotia provides funding to each municipality for such things as roads, hospitals and schools. A number of provincial programs use the value of the municipality's total assessment roll to help determine how much each level of government will spend on cost-shared programs.

What if assessments go up?

When assessments go up, many people worry that it means a higher tax bill. This is not always so. The municipality will decide how much money it needs to generate for its budget. Depending on how much money they need to raise, the municipal council may raise the tax rate, lower it, or keep it the same. For more information about tax rates in your municipality, please contact your municipal tax office.

In May 2004, the Nova Scotia legislature passed legislation to protect Nova Scotia property owners against sudden and dramatic increases in property values. The Cap Assessment Program (CAP) is the result of that legislation and comes into effect with the 2005 assessment. The CAP limits the amount of assessment increase that municipalities can levy in property taxes. To learn more about eligibility for the CAP please visit Cap Assessment Program (CAP)