Last updated: Tuesday, April 8, 2025
The development of the municipal budget is a multi-step process that takes place over a number of months. Please see the below common questions for more information.
Budget Process Overview
- What is the municipal budget?
Regional Council approves a Budget and Business Plan and a Capital Plan every year. Archived versions can be found on halifax.ca/budget.
The municipal budget funds all costs associated with servicing a growing municipality.
This includes day-to-day municipal operations (i.e., transit, police, fire, garbage collection, snow clearing), capital priority initiatives approved by Regional Council (i.e., HalifACT, the Cogswell District project, the Integrated Mobility Plan) - as well as capital projects and investments to purchase, construct, rehabilitate and replace municipal assets like buildings, roads, active transportation, parks and bridges.
- How do taxes work?
Municipal taxes are the primary revenue source for the municipality.
Property tax bills are sent to all property owners twice a year. The first tax bill is sent out in March and is due on the last working day of April. The second and final tax bill is sent out in September and is due on the last working day of October.
The first tax bill is based on 50 per cent of that year’s estimated taxes. Tax calculations are based on the taxable assessed value of the property, multiplied by the applicable tax rate. The taxable assessed value is determined by the Property Valuation Services Corporation, a third-party assessor.
The final invoice is calculated using the current assessment of the current year’s rates, less the amount you already paid for in the first invoice.
For more information on taxes in the municipality, visit halifax.ca/taxes.
- What is the difference between a tax rate and a tax bill?
Your tax bill is the invoice you receive outlining the amount due.
The tax rate is one piece of the tax bill. The tax bill is a function of the tax rate multiplied by assessments. Assessments are determined and set by Property Valuation Services Corporation (PVSC). Regional Council sets the tax rate based on the total assessed value of property in the municipality and the level of funding required to run municipal services. There is a general rate for urban, suburban and rural areas and other area rates.
For more information on tax rates, visit halifax.ca/taxes.
- What is the commercial tax rate?
There are five commercial tax areas and a tired rate system. For more information on commercial taxes, visit halifax.ca/taxes.
- Are there other charges on my tax bill, besides my property taxes?
In addition to your property taxes, you will see the following line items on your tax bill:
- Supplementary education rate – used to supplement funding to the Halifax Regional Centre for Education and the Conseil scolaire acadien provincial for programs within the Halifax region.
- Area charges – used to fund specific services in your area and vary depending on where you live. Area charges include:
- Fire protection – the Nova Scotia Utilities and Review Board (NSUARB) requires the municipality to make a contribution to fund the operations of the Halifax Water. This contribution is used to fund the hydrant costs incurred by Halifax Water and is set by a formula approved by the NSUARB. The hydrant charges are recovered via a special fire protection area rate that the municipality levies on all properties within 1,200 feet of a hydrant available for public fire protection. Check the fire protection area map [PDF] to see if this applies to your property.
- Local transit – residents who live within one kilometre of a conventional or community transit stop will pay a local transit rate. Refer to the local transit mapped area to see how your property is affected.
- Climate Action – used to fund projects and programs supporting HalifACT outcomes, including both climate mitigation efforts and adaptation. For more information, visit halifax.ca/halifact.
- Provincial rate – collected by the municipality on behalf of the Province of Nova Scotia.
For more information on how to read your tax bill, visit halifax.ca/taxes.
2025/26 municipal budget summary
- What is the status of the 2025/26 municipal budget?
Regional Council approved the 2025/26 municipal budget on April 8, 2025.
This concluded the municipal budget process, which began on Jan. 14, 2025, when Regional Council received the 2023/24 Strategic Performance Report and Snapshot. Over the following 12 weeks, municipal staff introduced the 2025/26 municipal budget and capital plan; business units presented their budget and business plans; and Budget Committee finalized the Budget Adjustment List (BAL), which is the collection of items approved by the Budget Committee during the business units’ budget and business plans presentations. Throughout the process, members of the public had the opportunity to speak directly with Budget Committee.
The annual municipal budget funds all costs associated with servicing the growing region – including municipal operations, Regional Council-approved priority initiatives and investments to purchase, construct and rehabilitate municipal assets.
The 2025/26 municipal budget includes an operating budget of $1.33 billion and a capital budget of $314 million.
- What is the impact on the average residential tax bill as part of the 2024/25 municipal budget?
The municipal portion of the residential tax bill will increase by 4.7 per cent. The average residential tax bill (including provincial contributions and mandatory tax) will increase by 5.2 per cent – or approximately $117. This is based on the average single-family home assessment value of $338,500.
The residential rate and commercial rates for each tier and tax area will be updated on halifax.ca/taxrates by no later than Tuesday, April 9.
- What items were included in the 2025/26 municipal budget?
Highlights from the 2025/26 municipal budget include:
- enhancing community safety by adding 20 new firefighters;
- addressing increased community policing needs by hiring 14 additional RCMP officers;
- providing greater support to youth by expanding the Youth Advocate Program;
- enhancing transit services by extending the service life of ten buses;
- ensuring effective management and planning of significant infrastructure projects by creating the Office of Major Projects and the Office of Strategic Infrastructure & Transportation Planning;
- increasing support to not-for-profit groups by an additional $2 million;
- strengthening the municipality’s response to mental health and crisis situations by establishing a community crisis diversion team; and
- approving the Windsor Street Exchange redevelopment project, with construction commencing in 2025/26 – a key infrastructure investment valued at $150 million.
For more information on the 2025/26 municipal budget, including all associated budget resources, visit: halifax.ca/budget.
Strategic Performance Report & Strategic Priorities Plan
- What is the Strategic Performance Report?
The Strategic Performance Report outlines progress on strategic key performance indicators (KPIs) intended to assess advancement on Regional Council and Administrative priorities and outcomes, as identified in the Strategic Priorities Plan 2021-2025. These strategic KPIs are updated annually and are presented in the Strategic Performance Snapshot - the municipality’s public facing dashboard.
- What is the Strategic Priorities Plan?
The Strategic Priorities Plan reflects the municipality’s vision, mission and values – and establishes our key areas of focus now and into the future.
The four-year plan outlines priority outcomes and strategic initiatives, which guide how we track our progress and align our business plans and budgets. The plan also helps municipal employees understand how their work fits into the long-term goals of the organization, and how we are all working together to make a difference in our region.
The Strategic Priorities Plan is developed at the start of a new Regional Council term and revisited each year as part of the annual multi-year strategic planning process.
For more information about the Strategic Priorities Plan, visit our website.
- When will the 2023/24 Strategic Performance Report be presented?
The 2023/24 Strategic Performance Report was presented to Regional Council on Tuesday, Jan. 28, 2025. The report can be found here and the presentation can be found here.
- Is a new Strategic Priorities Plan being developed?
Yes. Following the 2024 Municipal Election, a new strategic plan is under development to reflect the direction for the municipality for the term of the new Regional Council. This plan will serve from 2026 to 2030.
The 2024 Resident Survey provided an opportunity for residents to help shape future business plans, budgets – as well as municipal programs and services that will inform the development of the next strategic plan.
A summary of the results from the 2024 Resident Survey can be found at: halifax.ca/residentsurvey.
- What is the 2024 Resident Survey?
The 2024 Resident Survey provided residents the opportunity to share their feedback on municipal priorities, their satisfaction with municipal services and their thoughts on potential and proposed changes and improvements – as well as other key issues impacting communities across the region. The results of the 2024 Resident Survey will be used to measure performance and guide strategic policy and planning decisions as the municipality develops the 2026-2030 Strategic Plan. This was the 11th resident survey since municipal amalgamation in 1996.
- How was the 2024 Resident Survey conducted?
The 2024 Resident Survey was conducted by Narrative Research. Letters for an invitation-only survey were sent to 25,000 randomly selected households in September 2024, with a sample proportionally representative of the population by the municipality’s districts. In October 2024, the survey became available for all residents.
The 2024 Resident Survey included responses from 2,029 residents through online, telephone or paper formats. Results have been statistically weighted by age, gender and the district of residence of respondents. The overall margin of error for this survey is ±2.2 percentage points (19 times out of 20 or at the 95 per cent confidence level).
- What were the results of the 2024 Resident Survey?
A summary of the results from the 2024 Resident Survey can be found at: halifax.ca/residentsurvey. Key highlights can be found here.
- What actions will be taken in response to the 2024 Resident Survey?
Results from the 2024 Resident Survey will guide strategic policy and planning decisions as the municipality develops the 2026-2030 Strategic Plan. The strategic plan reflects the municipality’s vision, mission and values – while also establishing key areas of focus over the next four years.