Tax Rates

On Tuesday, April 23, 2024 Regional Council approved the 2024/25 municipal budget of $1.04 billion in total municipal expenditures and a capital plan of $306.5 million.

The average residential single-family household total tax bill is increasing by 6.3 per cent, or $214 in 2024/25. 

The rates for each tier and tax area can be found below.

Municipal Tax Rates 2024/25

Tax rates are set in accordance with section 94 of the Halifax Regional Municipality Charter.

94 (1) The Council shall set separate commercial and residential tax rates for the area of the Municipality determined by the Council to be

(a) a rural area receiving a rural level of services;

(b) a suburban area receiving a suburban level of services; and

(c) an urban area receiving an urban level of services.

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: $0.659
Suburban general rate: $0.626
Rural general rate: $0.626

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 Mapped Area

Commercial rates Business Park Tax Area:
Base rate: $2.653 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.150 for a total rate of $2.803
Tier 2 ($1-$2M): $0.000 for a total rate of $2.653
Tier 3 ($2M+): $0.877 for a total rate of $3.53

Commercial rates Industrial Park Tax Area:
Base rate: $2.653 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.150 for a total rate of $2.803
Tier 2 ($1-$2M): $0.000 for a total rate of $2.653
Tier 3 ($2M+): $0.430 for a total rate of $3.083

Commercial rates Downtown/Community Tax Area:
Base rate: $2.653 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.150 for a total rate of $2.803
Tier 2 ($1-$2M): $0.000 for a total rate of $2.653
Tier 3 ($2M+): $0.300 for a total rate of $2.953

Commercial rates Community Area (Outside Commercial Development District) Tax Area:
Base rate: $2.653 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.150 for a total rate of $2.803
Tier 2 ($1-$2M): $0.000 for a total rate of $2.653
Tier 3 ($2M+): $0.300 for a total rate of $2.953

Commercial rates Rural Tax Area:
Base rate: $2.607 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.000 for a total rate of $2.607
Tier 2 ($1-$2M): $0.000 for a total rate of $2.607
Tier 3 ($2M+): $0.000 for a total rate of $2.607
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: $0.017
Commercial rate: $0.042

More information about how HRCE will use the supplementary funds during this school year is available in the Halifax Regional Arts Community Report 2023.

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: $0.019
Commercial rate: $0.077

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. To verify if you are in the Right of Way mapped area, you can check the Right of Way map
Residential and Resource rate: $0.009
Commercial rate: $0.009


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: $0.014
Commercial rate: $0.034

Transit services
You pay a “local transit rate” includes all properties within one kilometre walking distance of any HRM transit stop. This includes conventional transit, park and rides, regional express, ferry terminals, and any other HRM 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: $0.092
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: $0.011

Mandatory Provincial Education Tax Contribution:
Residential, Resource and Commercial rate: $0.289

Total provincial rates
Residential, Resource and Commercial rate: $0.3

Area Rate Tables:
The tables below show a breakdown of each tax charge and its corresponding fee.

Community Facilities and Services: A community area rate is a uniform charge levied on a specific community boundary to support recreational activities or community capital projects such as the implementation of sidewalks. They are administered through a community not for profit association.  Community Area Rate Table including business plans and budgets can be found at this link. 

Private Road Maintenance Fees: The municipality may make By-laws imposing, fixing and providing methods of enforcement of charges for maintaining private roads, curbs, sidewalks, gutters, bridges, culverts and retaining walls that are associated with private roads where the cost is incurred by the municipality or under an agreement between the municipality and a person. How to set up a Private Road Maintenance Area rate.  By-law P-1100 Respecting Charges for Private Road Maintenance

Business Improvement Districts: Administrative Order 47 oversees the creation on  Business Improvement Districts in HRM

Community Facilities and Services

Rate Residential and Resource Commercial
Rate Residential and Resource Commercial
Frame Subdivision Homeowner's Association $45.00 n/a
Glen Arbour Resident's Association $65.00 n/a
Grand Lake / Oakfield Community Centre $0.021 n/a
Haliburton Highbury $0.023 n/a
Highland Park $0.005 n/a
Ketch Harbour Area Resident's Association $66.67 n/a
Kingswood Ratepayers $50.00 n/a
LWF Ratepayers Association (Urban Core) $0.03 n/a
Mineville Community Association $20.00 n/a
Musquodoboit Harbour Common Rate $0.005 n/a
Prospect Road Recreation Association $0.012 n/a
Sackville Heights School Redevelopment $0.01 $0.01
Sheet Harbour Streetscapes Tier 1 $25.00 $25.00
Sheet Harbour Streetscapes Tier 2 $15.00 $15.00
Sheet Harbour Streetscapes Tier 3 $5.00 $5.00
Silversides Resident's Association $100.00 n/a
St. Margaret's Village at Fox Hollow Homeowner's Association $60.00 n/a
Three Brooks Homeowners Association $60.00 n/a
Waverley Community Association $35.00 n/a
Westwood Hills Resident's Association $50.00 n/a

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
Bayview Homeowners Society Map $600.00 n/a
Black's Subdivision Ratepayer's Association Map Up to $150.00 n/a
Cambrian's Cove Homeowners' Association Map $680.00 n/a
Gill Cove Road Maintenance Homeowners Association Map $250.00 n/a
Jenna Lane Private Road Map $625.00 n/a
Kelly Point Private Road Map $900.00 n/a
Mariner's Anchorage Resident's Association Map $300.00 n/a
Petpeswick Drive Improvement Society Map $300.00 n/a
Range Rd Private Road Maintenance Map $150.00 n/a
Redoubt Head Homeowner's Association Map $500.00 n/a
River Bend Rd and River Court Homeowner's Association Map $350.00 n/a
Rutter Court Resident's Association Map $450.00 n/a
Sambro Head Lot Owner's Association: Bald Rock Rd Map $385.33 n/a
Shag End Lot Owner's Association Map $900.00 n/a
Shiloh and Karla Drive Road Association Map $700.00 n/a
South West Grand Lake Property Owner's Association Map Fee Schedule n/a
St. Margaret's Bay Heights Subdivision Resident's Association Map $340.00 n/a
St. Margaret's Village Community Association Map $450.00 n/a
Three Brooks Homeowner's Association Map $590.00 n/a

Business Improvement Districts

Commercial properties only
Rate Residential and Resource Commercial
Rate Residential and Resource Commercial
Downtown Dartmouth Business Commission (min $300 max no cap) n/a $0.36
Downtown Halifax Business Commission (min $500 max no cap) n/a $0.13
Main St Dartmouth & Area Business Improvement Association (min $250 max no cap) n/a $0.20
North End Business Association (min $450 max $10,000) n/a $0.18
Porters Lake Business Improvement District (min$300 max $3,000) n/a $0.10
Quinpool Road Mainstreet District Association (min $350 max $25,000) n/a $0.22
Sackville Business Association (min $250 max $7,000) n/a $0.17
Spring Garden Area Business Association (min $500 max $23,000) n/a $0.34
Spryfield & District Business Commission (min $500 max $15,000) n/a $0.32