Finance & Taxation

As a Nova Scotia property owner, you will receive a property assessment notice every year. Your notice is an important document providing a dollar amount for the assessed value of your property. The assessed value reflects the physical state of your property as of December 1 and is based on market value as of January 1.

The Property Valuation Services Corporation (PVSC) determines your property assessment and are mailed the month of January.

Municipalities use property assessments as part of a calculation to determine tax rates and calculate tax bills. 

Property taxes help to pay for services such as:

• Garbage pick-up
• Sewers
• Water utility
• New roads and repairs
• Police and fire services
• Other services

Appeals

Deadline: Assessments must be appealed within 31 days from the date that the assessments have been mailed.  Contact the PVSC with specific questions at 1-800-380-7775 or fax at 1-888-339-4555.

For more information, please visit the Property Assessment FAQ page.

Tax and Sewer Rates

Tax rates are based on the taxable assessment of each property. Residential, Commercial and Resource properties are billed per $100 of taxable assessment.

Low Income Exemption

The Town Council for the Town of Port Hawkesbury in consideration of the provisions of section 69 of the Municipal Government Act (MGA) has established a policy that provides that assessed owners of residential property whose family income is $23,000.00 or less per annum shall be entitled, upon application, to an exemption from taxation, up to an amount of $200.00.

Income, for the purposes of this policy, is defined as the income of all family members of the same household.  Income, more clearly defined, is the total income within the meaning of the Income Tax Act (Canada) but does not include an allowance paid pursuant to the War Veteran’s Allowance Act (Canada); or pension paid pursuant to the Pension Act (Canada).

Applications may be picked up at the Town office. The deadline for receipt of applications for a tax exemption is July 15 of the current year, and each subsequent year this policy remains in place.

Capping

Nova Scotia introduced a capped assessment program in 2005, retroactive to 2001.  Capping limits the increase in taxable assessments on eligible owner-occupied residential properties and resource properties, but not commercial properties. 

Prior to 2008, an application was required to receive the CAP.  Starting in 2008, however, capping was automatic.

Eligibility Criteria

• Eligible at least 50% owned by a Nova Scotia resident.
• Residential property with less than four dwelling units or vacant resource
• Annual increase in market value greater than the Nova Scotia Consumer Price Index
• Ownership remained within the family.
• Owner occupied condominium.
• Mobile home
• Mobile home park, co-operative housing, residential or resource portions of commercial farm

Please note the following are NOT eligible:

• Majority owned by an out of province resident.
• Commercial property
• New construction
• Transfer in ownership during the year unless to a close family member
• Non-owner occupied condominium

Deed Transfer Tax

A deed transfer tax is applied in the Town of Port Hawkesbury which is 1.5% of the sale or value of the property transferred.