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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.
Homes Destroyed By Fire
Understanding your tax bill -
Information about your Tax Bill
2011/12 Tax Rate
Residential
Commercial
2010/11 Tax Rates
Residential
Commercial
2009/10 Tax Rates
Residential
Commercial
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).
Business Occupancy Tax Phase out
Business Occupancy Tax is billed for businesses occupying real property as either an owner or a tenant. HRM's fiscal year 2012-2013 is the final year for this tax to be levied. The remaining "businesses" in this category are insurance companies and/or financial institutions.
For information on the Business Occupancy Tax phase out please see below:
Nova Scotia Government Bill 191.
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
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.
Replacement for Current Transit Taxation
Regional Council approved a new transit tax structure as part of the 2009/10 budget. The ways in which taxes will be levied has changed, but the tax structure is revenue neutral on an HRM-wide basis. While it is not designed to take in additional taxes, the effects of the new structure will vary by district as well as from household to household dependent upon a home's proximity to a transit stop.
Left unchanged, the current tax system charges Urban taxpayers 13.1 cents for transit, and Suburban/ Rural taxpayers 4.5 cents per $100 of assessment for transit regardless of what service they receive. Some urban taxpayers are farther than 1 km from transit but currently pay this rate. Likewise, some suburban or rural taxpayers are within 1 km of transit but don't pay the 13.1 cents.
There are also three area rates for transit (Hammonds Plains, Beaver Bank, Porters Lake) that can be paid by suburban or rural taxpayers. Council approved replacing this system with a revised system that raises the same amount of total tax money.
Under a revised system approved by Regional Council for one year, the current general tax rates will be reduced by 13.1 cents (Urban) and 4.5 cents (Suburban/Rural) per $100 of assessment. The area rates for community transit will be eliminated. In its place there will be:
4.5 cents per $100 of assessment for those transit services that are more regional in nature such as MetroLink, Metro X (rural express service), the Ferries, plus for a share of local transit costs. This will be paid for by almost all of HRM. (Exceptions are in the resource or agricultural areas and can be seen in the Regional Transportation Map).
A second tax of 8.8 cents per $100 of assessment will be for the local transit service (eg transit routes 1 to 89 and the existing community transit routes). This will be paid for by those within 1 km of a local transit route.
Council approved this system for 2009-2010 with the intention of reviewing it for the 2010-2011 taxation year. It is designed to raise the same amount of funds as the current tax system and replaces the existing transit rates.
The average tax bills for transit by District are included here. These averages will vary by individual property according to their assessed value and by whether they are or are not within 1 km of a transit stop.
Average Transit Tax Bills for 2009-2010 by District 
Regional Transportation Map
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
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