Tax Definitions

The general rate of taxation is applied to the assessed value of the property provided by Property Valuation Services.

General Tax Rates

The general rate is applied to the value of real property, per $100 of assessed value.

Example: 

A rate of "5 cents" or $0.05 on a $100,000 value would result in a tax of $50.00

Tax= Rate x Value/$100
Tax= $0.05 x $100,000/$100
Tax = $50.00

Urban Rate

Services provided in the Urban Rate

Policing, Solid Waste, Recreation Programs, Planning, Libraries, Sports Fields, Playgrounds, Administration, Fire Suppression, Street lighting, Recreational and Community Facilities (HRM share of capital and operating costs), Crosswalk Guards, Sidewalks.

Suburban Rate

Services provided in the Suburban Rate

Policing, Solid Waste, Recreation Programs, Planning, Libraries, Sports Fields, Playgrounds, Administration, Fire Suppression, Street lighting, Recreational and Community Facilities (HRM share of capital and operating costs), Crosswalk Guards.

Rural Rate

Services provided in the Rural Rate

Policing, Solid Waste, Recreation Programs, Planning, Libraries, Sports Fields, Playgrounds, Administration, Fire Suppression, Street lighting, Recreational and Community Facilities (HRM share of capital costs)."

Other Rates

These rates are in addition to the general rates and tend to reflect services that provide benefit to residents within a specific geographic area.  Some of these rates cover a large area, such as regional transportation or fire protection (hydrants), while other local area rates or local improvement charge pertain to smaller geographic area.  Some of these rates may be charged out on a "per property" or "per foot of frontage" basis, rather than assessed value.

Generally, residents within an area for which a new rate is proposed are engaged in a consultation process to determine whether sufficient support exists for the area rate.

See a list of all the HRM residential or commercial rates.

Fire Protection (Fire Hydrants)

The Nova Scotia Utilities and Review Board (NSUARB) requires HRM to make a contribution to fund the operations of the Halifax Regional Water Commission (HRWC). This contribution is used to fund the hydrant costs incurred by the Commission and is set by a formula approved by the NSUARB. The hydrant charges are recovered via a special “Fire Protection” area rate that HRM levies on all properties within 1,200 feet of a hydrant available for public fire protection.

Regional Transportation and Local Transit Area Rate

In 2009, HRM changed the way it collected transit taxes. Costs for transit services were removed from the residential general rates and were collected through specific transit rates. As a result, the 2009-10 residential urban general rate dropped by 13.1 cents, while the suburban and rural general rates were reduced by 4.5 cents from the prior year.

Transit taxes are arranged into two area rates. A "Regional Transportation" rate covers services such as the MetroLink, the new MetroX and ferries. The cost for these regional services is shared by almost all taxpayers. Secondly, a "Local Transit" rate is paid by those who live within a one-km walk of a (conventional or community) transit stop or flag stop. For 2010-11, the two rates were increased to provide additional funding for new routes, improved schedules and more Metro Transit service

See the mapped areas for Regional Transportation and the Local Transit Area Rate.

Questions and Answers (August 2009) regarding the Transit Tax.

Supplementary Education

HRM provides supplementary funding to the Halifax Regional School Board (HRSB) and the Conseil Scolaire Acadien Provincial (CSAP), the province-wide Acadian school board.  Under a four year agreement with the school boards, there is now one uniform Supplementary Education rate across HRM.

Sidewalk Snowplowing

The cost of plowing sidewalks along arterial and transit routes is funded from the General Tax Rate.  The cost of plowing all other sidewalks (mapped areas) is funded from the Sidewalk Snowplowing rate.

BID - Business Improvement District

From the Halifax Charter

70 (1) The Municipality may

(a) beautify, improve and maintain property owned or leased by the Municipality;

(b) pay grants to a body corporate for the purpose of promoting or beautifying a business district and for airport, wharf or waterfront development;

(c) identify and promote a business district as a place for retail and commercial activity;

(d) establish or maintain parking facilities.

(2) The Municipality may levy an area rate applicable only to the commercial property and business occupancy assessments in the area benefited by the expenditures in order to recover them.

(3) In setting such an area rate, the Council may set

(a) different rates for business occupancy assessments and commercial property assessments; and

(b) a minimum and maximum amount to be paid by a person assessed,or may provide that payments be made on another basis established by the Council.

 

Beaver Bank Water and Sewer

This area rate provides a portion of the funding for construction of the Beaver Bank Water and Sewer Project. Other funding sources include the Canada- Nova Scotia Infrastructure Program, and Local Improvement Charges based on lot frontage. Local Improvement Charges are billed to property owners separately from their property tax bills.

 

Provincial Funding

Education

HRM is required to provide funding to the Halifax Regional School Board (HRSB) under the Education Act. This mandatory education contribution is set by the Province of Nova Scotia and is based on HRM's share of the “Uniform Assessment”.

Property Valuation Services (Assessment)

HRM is required to provide funding to pay a share of the cost of operating the provincial assessment system. HRM pays a portion of the total Property Valuation Services Corporation costs, based on HRM share of the Uniform Assessment and HRM’s share of assessment accounts across the province..

Correction Services

HRM is required (as are all municipalities) to make a mandatory contribution to the province to fund the cost of correctional services.  The contribution is set by Province of Nova Scotia and is based on HRM's share of the Uniform Assessment and HRM's share of dwelling units across the province.  Based on an agreement between the Province and the Union on NS Municipalities, this charge will be phased out by April 2014.

Metro Housing Authority

The Metropolitan Housing Authority administers and manages public non-profit housing for seniors and families on low incomes within HRM.  It is one of seven regional housing authorities in the Province.  Based on an agreement between the Province and Union on NS Municipalities, this charge will be phased out by April 2012.

Other definitions

Interim Bill -

Tax bill is calculated on 50% of the current years's estimated taxes.

Local Improvement Charge (LIC)

Local charges levied by Council for municipal infrastructure such as streets, curbs, gutters, sidewalks, etc that benefit a specific area.

Property Assessment

The value of real property as determined by the Property Valuation Services Corporation.  (PVSC).

Property Taxes

Tax levied based on the value of real property (land and buildings) as assessed by the Property Valuation Servics Corporation. Property tax payments are usually due twice per year - an interim bill due in April and a final bill due in October.

Property Tax Rate

The rate of taxation on the assessed value of real property.

Uniform Assessment

A measure of the property tax base of a municipality, equal to the total taxable property assessment of the municipality plus the capital value of its grants from special property tax arrangments.