Tax Rates

Municipal Tax Rates 2022-2023

All tax rates are per $100 of assessed value unless otherwise noted. Urban, Suburban and Rural Mapped Tax Areas.

Urban general rate
Residential and Resource rate: $0.6260
Commercial rate: $3.0160
Services provided in this rate: policing, solid waste, recreation programs, planning, libraries,  sports fields, playgrounds, administration,  fire suppression, street lighting, recreational and community  facilities (municipality’s share of capital and operating costs), sidewalks (including plowing).

Suburban general rate
Residential and Resource rate: $0.5930
Commercial rate: $3.0160
Services provided in this rate: policing, solid waste, recreation programs, planning, libraries, sports fields, playgrounds, administration, fire suppression, street lighting, recreational and community facilities (municipality’s share of capital and operating costs).

Rural general rate
Residential and Resource rate: $0.5930
Commercial rate: $2.6620
Services provided in this rate: Policing, solid waste, recreation programs, planning, libraries, sports fields, playgrounds, administration, fire suppression, street lighting, recreational and community facilities (municipality’s share of capital and operating costs).

Supplementary education rate
This rate applies to all tax areas and is in addition to the general rates above. The municipality provides supplementary funding to the Halifax Regional Centre for Education (HRCE) and the Conseil Scolaire Acadien Provincial (CSAP), the province-wide Acadian school board, for programs within the Halifax region.
Residential and Resource rate: $0.019
Commercial rate: $0.058

Climate Action rate
The climate action tax funds projects and programs supporting HalifACT outcomes, including both climate mitigation efforts and adaptation – improving municipal resiliency – with major projects ranging from electrification of buses to retrofitting of existing municipal buildings.  With this tax, the approved budget funds the 3-Year Resource Plan outlined in the HalifACT 2020/21 Annual Report provided to Halifax Regional Council December 15, 2021.
Residential and Resource rate: $0.023
Commercial rate: $0.089

Fire protection:  hydrants
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 will apply to your property. 

Residential and Resource rate: $0.013
Commercial  rate: $0.039

 

Transit services
Transit taxes are arranged into two area rates. A “regional transportation rate” covers services such as the MetroLink, MetroX, and ferries. The cost for these regional services is shared by almost all taxpayers. Secondly, you pay a “local transit rate” if you live within one kilometre of a conventional or community transit stop. Refer to the regional and local transit maps below to see how your property is affected. 

Regional transportation  Mapped area [PDF]
Residential and resource rate: $0.047
Commercial rate: n/a

Local transportation Mapped area [PDF]
Residential and resource rate: $0.098
Commercial rate: n/a

Provincial rates

Property valuation tax:  the municipality shares some of the cost of the province's assessment system.
Residential, Resource and Commercial rate: $0.013

Correction services tax: all municipalities are required to make a mandatory contribution to the province to fund the cost of correctional services.  
Residential, Resource and Commercial rate: $0.013

Metropolitan Housing Authority tax: the Metropolitan Housing Authority administers and manages public non-profit housing for seniors and families on low incomes within the municipality.  
Residential, Resource and Commercial rate: $0.009
 

Mandatory Provincial  Education Tax Contribution:
Residential, Resource and Commercial rate: $0.293

Total provincial rates
Residential, Resource and Commercial rate: $0.328   


Area rates
The tables below show a breakdown of each tax charge and its corresponding fee. These tables also reference maps, all of which can be found below the table, to help you determine if your property is affected by the related tax. The reference maps are all in [PDF] format.

Community Facilities and Services

Rate Map Residential and Resource Commercial
Rate Map Residential and Resource Commercial
Frame Subdivision Homeowner's Association Map $45.00 n/a
Haliburton Highbury Map $0.023 n/a
Silversides Resident's Association Map $100.00 $100.00
Highland Park Map $0.005 n/a
Kingswood Ratepayers Map $50.00 $50.00
LWF Ratepayers Association (Urban Core) Map $0.03 n/a
Maplewood Village Ratepayers Map $0.00 $0.00
Mineville Community Association Map $20.00 $20.00
Musquodoboit Harbour Common Rate Map $0.005 n/a
Prospect Road Recreation Association Map $0.012 n/a
Sackville Heights School Redevelopment Map $0.01 $0.01
St. Margaret's Village at Fox Hollow Homeowner's Association Map $60.00 $60.00
Glen Arbour Resident's Association Map $65.00 $65.00
Three Brooks Homeowners Association Map $60.00 n/a
Westwood Hills Resident's Association Map $50.00 $0.00
White Hills Resident's Association Map $0.00 $0.00
Grand Lake / Oakfield Community Centre Map $0.021 n/a
Ketch Harbour Area Resident's Association Map $66.67 n/a
Sheet Harbour Streetscapes Tier 1 Map $25.00 $25.00
Sheet Harbour Streetscapes Tier 2 Map $15.00 $15.00
Sheet Harbour Streetscapes Tier 3 Map $5.00 $5.00

Private Roads

All fees listed in this section are a flat fee per property, per year. All links in the “Rate” column are to PDFs of the relevant decision by council to approve these fees.
Rate Map Residential and Resource Commercial
Rate Map Residential and Resource Commercial
Petpeswick Drive Improvement Society Map $300.00 $300.00
Three Brooks Homeowner's Association Map $400.00 $400.00
South West Grand Lake Property Owners Association Map Fee Schedule Fee Schedule
Shag End Lot Owner's Association Map $900.00 $900.00
River Bend Rd and River Court Homeowner's Association Map $350.00 $350.00
Range Rd Private Road Maintenance Map $150.00 $150.00
Rutter Court Resident's Association Map $350.00 $350.00
Sambro Head Lot Owner's Association: Bald Rock Rd Map $385.33 $385.33
St. Margaret's Village Community Association Map $450.00 $450.00
Black's Subdivision Ratepayer's Association Map Up to $150.00 Up to $150.00
Redoubt Head Homeowner's Association Map $500.00 $500.00
Mariner's Anchorage Resident's Association Map $300.00 $300.00
St. Margaret's Bay Heights Subdivision Resident's Association Map $280.00 $280.00
Shiloh and Karla Drive Road Association Map $700.00 $700.00
Kelly Point Private Road Map $600.00 $600.00
Jenna Lane Private Road Map $625.00 $625.00
Bayview Homeowners Society map $600.00 $600.00
Cambrian's Cove Homeowners' Association map $680.00 $680.00

Business Improvement Districts

Commercial properties only
Rate Map Residential and Resource Commercial
Rate Map Residential and Resource Commercial
Downtown Halifax Business Commission (min $300 max no cap) Map n/a $0.0910
Downtown Dartmouth Business Commission (min $300 max no cap) Map n/a $0.36
Spring Garden Area Business Association (min $250 max $18,000) Map n/a $0.34
Quinpool Road Mainstreet District Association (min $300 max $20,000) Map n/a $0.22
Spryfield & District Business Commission (min $300 max $10,000) Map n/a $0.29
Main St Dartmouth & Area Business Improvement Association (min $250 max no cap) Map n/a $0.195
Sackville Business Association (min $200 max $7,000) Map n/a $0.15
North End Business Association (min $350 max $10,000) Map n/a $0.16
Porters Lake Business Improvement District (min$300 max $3,000) n/a $0.10