On Tuesday, April 25, Regional Council approved the 2023/24 municipal budget of $1.2 billion – including an operating budget of $979.6 million (total municipal expenditures) and provincial mandatory contributions of $192.2 million – as well as a capital plan of $333.3 million.
The average residential tax bill is increasing by 5.9 per cent. The average single-family home tax bill will increase by $128 in 2023/24 to a total of $2,288. Due to the increase in property assessment values, the municipal residential tax rate will decrease from 0.794 to 0.760.
A new commercial taxation policy came into effect on April 1, 2023, changing the way that commercial property taxes are calculated going forward. Geographical tax boundaries for commercial properties will change from the previous urban, suburban and rural areas to one of five new tax areas, which are listed in Administrative Order 2022-003-ADM, Respecting Commercial Property Taxation in Certain Areas of the Municipality. As well, for each tax area, rates will vary by assessed value of the property, within three tiers of assessment.
The rates for each tier and tax area can be found below.
Municipal Tax Rates 2023/24
All tax rates are per $100 of assessed value unless otherwise noted. Urban, Suburban and Rural Mapped Tax Areas.
Residential and Resource rates:
Urban general rate: $0.649
Suburban general rate: $0.616
Rural general rate: $0.616
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 for urban areas only).
Commercial rates Business Park Tax Area:
Base rate: $2.657 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.150 for a total rate of $2.807
Tier 2 ($1-$2M): $0.000 for a total rate of $2.657
Tier 3 ($2M+): $0.876 for a total rate of $3.533
Commercial rates Industrial Park Tax Area:
Base rate: $2.657 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.150 for a total rate of $2.807
Tier 2 ($1-$2M): $0.000 for a total rate of $2.657
Tier 3 ($2M+): $0.470 for a total rate of $3.127
Commercial rates Downtown/Community Tax Area:
Base rate: $2.657 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.150 for a total rate of $2.807
Tier 2 ($1-$2M): $0.000 for a total rate of $2.657
Tier 3 ($2M+): $0.300 for a total rate of $2.957
Commercial rates Community Area (Outside Commercial Development District) Tax Area:
Base rate: $2.657 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.150 for a total rate of $2.807
Tier 2 ($1-$2M): $0.000 for a total rate of $2.657
Tier 3 ($2M+): $0.300 for a total rate of $2.957
Commercial rates Rural Tax Area:
Base rate: $2.611 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.000 for a total rate of $2.611
Tier 2 ($1-$2M): $0.000 for a total rate of $2.611
Tier 3 ($2M+): $0.000 for a total rate of $2.611
Services provided in these rates: 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 for urban areas only).
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: $0.020
Commercial rate: $0.079
Right of Way rate
The Right-of-Way (ROW) charge (formerly referred to as the Stormwater Right-of-Way charge) is a charge from Halifax Water to Halifax Regional Municipality (municipality) for the management of stormwater that comes from the public street right of way into Halifax Water’s stormwater system.
Residential and Resource rate: $0.011
Commercial rate: $0.011
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: $0.012
Commercial rate: $0.036
Transit services
You pay a “local transit rate” if you live within one kilometre walking distance of any conventional or community transit stop. Refer to the local transit maps below to see how your property is affected.
Local transportation Mapped area [PDF]
Residential and resource rate: $0.091
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: $0.012
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: $0.012
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: $0.007
Mandatory Provincial Education Tax Contribution:
Residential, Resource and Commercial rate: $0.282
Total provincial rates
Residential, Resource and Commercial rate: $0.313
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.
| 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 |
| Ketch Harbour Area Resident's Association | Map | $66.67 | n/a |
| 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 |
| Grand Lake / Oakfield Community Centre | Map | $0.021 | 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 |
| 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 | $650.00 | $650.00 |
| 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 | $450.00 | $450.00 |
| 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 | $340.00 | $340.00 |
| Shiloh and Karla Drive Road Association | Map | $700.00 | $700.00 |
| Kelly Point Private Road | Map | $900.00 | $900.00 |
| 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 |
| Rate | Map | Residential and Resource | Commercial |
|---|---|---|---|
| Rate | Map | Residential and Resource | Commercial |
| Downtown Halifax Business Commission (min $300 max no cap) | Map | n/a | $0.13 |
| Downtown Dartmouth Business Commission (min $300 max no cap) | Map | n/a | $0.36 |
| Spring Garden Area Business Association (min $500 max $23,000) | Map | n/a | $0.34 |
| Quinpool Road Mainstreet District Association (min $300 max $22,000) | Map | n/a | $0.22 |
| Spryfield & District Business Commission (min $500 max $15,000) | Map | n/a | $0.32 |
| Main St Dartmouth & Area Business Improvement Association (min $250 max no cap) | Map | n/a | $0.195 |
| Sackville Business Association (min $250 max $7,000) | Map | n/a | $0.17 |
| 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 | |