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Tax Certificates
 
Due Dates & Penalties
Deed Transfer Tax
Property Tax Sale
Taxation Division

Property Tax

 

The Halifax Regional Municipality (HRM) invoices property tax bills to all property owners twice each year. The tax year covers the fiscal period of April 1st - March 31st. The Interim bill is the first installment and will be mailed in March and is due the last working day of April. The Final bill will be mailed in September and is due the last working day of October.

The interim installment is based on 50% of the current year's estimated taxes (current year assessment calculated with last years rates). The final installment is calculated using the current assessment with the current years rates, less the interim installment previously billed. There are approximately 150,000 invoices generated each billing that are mailed to our customers.

The tax calculation is based on the taxable assessed value of the property multiplied by the applicable tax rate. The taxable assessed value is determined by PVSC (Property Valuation Services Corporation). The tax rate is the sum of two levies - a general rate (Urban, Suburban or Rural) and the area rates within a district.

Understanding your tax bill -

Information about your Tax Bill

 

Mailing Address Change

It is the responsiblity of the property owner to ensure that the correct mailing address is on your property tax account. Where there is more than one owner or more than one address, HRM will only issue one bill to one address.

The Mailing Address Change form is not to be used if you have recently sold your property and purchased a new one. This change will be handled by your lawyer at closing. Please ensure that you provide them with your new mailing address.

The Mailing Address Change form is not to be used if you are a tenant and not the owner of the property.

If you need assistance please feel free to contact the HRM Call Centre at 311 or 1-800-835-6428 (Nova Scotia Residents only).

 

Due Dates and Penalties

The total amounts billed must be paid by the due date to avoid interest charges. The interest is applied daily to all outstanding taxes at a rate of 15% per annum effective July 1, 2010.

Interim Bill is due April 30th and Final Bill is due Oct 31st annually.

Tax Certificates

Tax Certificates should be ordered on any property purchased within HRM. A written request can be submitted with payment of $75.00 per assessment account number to any HRM Customer Service Centre. The turn around time is approximately 3-5 business days.

Requests must include:

Assessment account number

Owner

Property Description to include - civic location, street and lot number

Condominiums also need to include: condo unit, level and suite and separate payment and account information concerning any parking space included in the sale.

HRM also offers an online request service. This service offers the opportunity for high volume users to order tax certificates via the internet. The turn around time for an on-line tax certificate is 2 business days.

For more information regarding on line tax certificates please email taxcert@halifax.ca or go to On Line Tax Certificate Information.

Deed Transfer Tax

Deed Transfer Tax in the MGA/HRM Charter (Municipal Government Act)

The deed transfer tax within the boundaries of HRM (Halifax Regional Municipality) is 1.5 percent of the purchase price of the property. Deeds are to be registered within 10 days of acquiring the title at Registry of Deeds. If filed late - penalties may apply.

Deed Transfer - Affidavit of Value Form

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By-law F-300

Please Note
Residents/Customers continue to phone 311

Halifax Regional Municipality (HRM) charges a fee of $30.00 plus applicable taxes to respond to requests for tax account information. This fee for service is in accordance with By-law F-300 and will be charged to all parties including, but not limited to law offices, and legal representatives, real estate professionals, financial institutions and lending agencies.

For tax account information, you will be required to phone 1-900-565-9999. A $30.00 fee plus applicable taxes will be charged to your telephone bill. Please note, the 1-900 service will have a preamble advising you the cost of the service, and that the information is not legally binding. You will be provided the opportunity to not choose the service and disengage it by hanging up without incurring any charge. The preamble will also advise that you will be able to request tax information up to a maximum of three (3) properties per call.

HRM now offers a new on line service for Tax Certificates. This service offers your staff the opportunity to order tax certificates via the internet. The turnaround time for a tax certificate is 2 business days. The tax certificate can be faxed to your office using this system. For more information regarding on line tax certificates please email taxcert@halifax.ca or go to On Line Tax Certificate Information.

 

Property Tax Sale

 

The Municipal Government Act states that any property which has taxes outstanding for more than one year is eligible for tax sale action. It is mandatory for the HRM to attempt to notify the owner as well as all lien holders of the property re the pending sale through issuing a registered letter; however, this is not always possible and the property is then posted with a Tax Sale Notice. If the taxes remain unpaid, the property is advertised in the local paper twice prior to the tax sale.

Information on properties still up for Tax Sale can be retrieved at the Scotia Square Storefront location once this ad is published as well as posted the day of the sale at the auction site. The tax sale is a public auction with the successful bid being the highest bid at or above the advertised price. The advertised price is the total of all outstanding taxes, lienable charges, penalties, interest and tax sale costs.

 

Once the bidding commences; the owner or lienholders will not be able to withdraw the property and must partake in the bidding. If the property has more than six (6) years outstanding the successful bidder will receive a Tax Sale Deed and become the new owner of the property.

If the property is less than six years in arrears a Certificate of Sale is issued to the successful bidder and the owner or lien holder will have six (6) months to redeem the property. Only at the end of the redemption period, if the property has not been redeemed, will title pass to the successful bidder.


Contact Taxation

Mailing Address

Halifax Regional Municipality
Taxation Department
PO Box 1749
Halifax NS  B3J 3A5

Email
proptax[at]halifax.ca

Phone
311