The Halifax Regional Municipality (the municipality) invoices property tax bills to all property owners twice each year. The tax year covers the fiscal period of April 1st–March 31st. Property tax payment information
- The first tax bill will be sent out (either by mail or epost) in March and is due on the last working day of April. The second and final bill will be sent out (either by mail or epost) in September and is due on the last working day of October.
- The first (or interim) invoice is based on 50 per cent of the current year’s estimated taxes, which is the current year’s assessment of your property value based on last year’s rates). The final invoice is calculated using the current assessment with the current year’s rates, less the amount you already paid from the first invoice.
- 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. The tax rate is the sum of two levies: a general rate (urban, suburban, or rural) and the area rates for your district.
Penalties for late payment
The total amounts billed must be paid by the due date to avoid interest charges Interest is applied daily to all outstanding taxes at a rate of 15 per cent per annum.
Change of address
It is your responsibility 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, the municipality will only issue one bill to one address.
Update your mailing address now.
You do not need to update your address if:
- you have recently sold your property and purchased a new one
- you are a tenant and not the owner of the property
Contact the Customer Service Centre at 311 or 1-800.835.6428 (Nova Scotia residents only) if you have any questions about changing your address for tax purposes.
Requesting tax account information
A fee of $30 plus applicable taxes is charged to respond to requests for tax account information (up to three accounts). The fee is for service and is accordance with By-law F-300 [PDF] and is charged to all parties including, but not limited to law offices, and legal representatives, real estate professionals, financial institutions and lending agencies. This does not apply to residents or customers of the municipality.
For tax account information, phone 1.900.565.9999. A $30.00 fee plus applicable taxes will be charged to your telephone bill. The 1-900 service will has 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 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 properties per call.
Deed Transfer Tax
The deed transfer tax within the boundaries of Halifax Regional Municipality is 1.5 percent of the purchase price of the property. Deeds must be registered within 10 days of acquiring the title at Registry of Deeds. Penalties may apply if paid late.
For more information, see:
Property Tax Sale
The Municipal Government Act states that any property that has taxes outstanding for more than one year is eligible for a tax sale auction. It is mandatory for the municipality to attempt to notify the owner as well as all lien holders of the property regarding the pending sale by 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.
A 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 years of outstanding taxes, 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 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.
See all active tax sales in Halifax.
Sign up for e-post
The Municipality has partnered with Canada Post to offer a paperless electronic alternative to the printed tax bill that you receive by mail through their epost service. This service a way to continue to receive your interim bill and your final bill in a convenient and environmentally friendly electronic format. Sign up at www.epost.ca using your latest tax bill.