Common Budget questions

Last updated: April 23, 2024

The development of the municipal budget is a multi-step process that takes place over a number of months. Please see the below common questions for more information.

Budget Process Overview

What is the municipal budget?

Regional Council approves a Budget and Business Plan and a Capital Plan every year. Archived versions can be found on halifax.ca/budget. 

The municipal budget funds all costs associated with servicing a growing municipality.  

This includes day-to-day municipal operations (i.e., transit, police, fire, garbage collection, snow clearing), capital priority initiatives approved by Regional Council (i.e., HalifACT, the Cogswell District project, the Integrated Mobility Plan) - as well as capital projects and investments to purchase, construct, rehabilitate and replace municipal assets like buildings, roads, active transportation, parks and bridges. 

How do taxes work?

Municipal taxes are the primary revenue source for the municipality. 

Property tax bills are sent to all property owners twice a year. The first tax bill is sent out in March and is due on the last working day of April. The second and final tax bill is sent out in September and is due on the last working day of October. 

The first tax bill is based on 50 per cent of that year’s estimated taxes. 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, a third-party assessor. 

The final invoice is calculated using the current assessment of the current year’s rates, less the amount you already paid for in the first invoice. 

For more information on taxes in the municipality, visit halifax.ca/taxes. 

What is the difference between a tax rate and a tax bill?

The tax rate is set by Regional Council and is used to determine the amount of money required to support municipal services. The rate is determined by the total money required by the total taxable assessment within the municipality. There is a general rate for urban, suburban and rural areas and other area rates. 

Your tax bill is the invoice you receive outlining the amount due. 

For more information on tax rates, visit halifax.ca/taxes. 

What is the commercial tax rate?

There are five commercial tax areas and a tired rate system. For more information on commercial taxes, visit halifax.ca/taxes.

Are there other charges on my tax bill, besides my property taxes?

In addition to your property taxes, you will see the following line items on your tax bill: 

  • Supplementary education rate – used to supplement funding to the Halifax Regional Centre for Education and the Conseil scolaire acadien provincial for programs within the Halifax region. 
  • Area charges – used to fund specific services in your area and vary depending on where you live. Area charges include: 

    • Fire protection – 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 applies to your property. 

    • Local transit – residents who live within one kilometre of a conventional or community transit stop will pay a local transit rate. Refer to the local transit mapped area to see how your property is affected.  

  • Climate Action – used to fund projects and programs supporting HalifACT outcomes, including both climate mitigation efforts and adaptation. For more information, visit halifax.ca/halifact. 
  • Provincial rate – collected by the municipality on behalf of the Province of Nova Scotia.

For more information on how to read your tax bill, visit halifax.ca/taxes. 

What is the budget process?

There are several milestones in the annual municipal budget process.

  • Budget Direction: The Budget Direction is presented annually with recommendations for tax and non-tax revenues to accommodate changing operational costs, capital investments, as well as debt and reserve changes. It also reflects ongoing and emerging opportunities and challenges. The Budget Direction sets the underlying assumptions that each business unit will build their proposed Operating and Capital Budget on. 
  • Business Unit and Budget Presentations: Each municipal business unit presents their proposed budget and business plan. Regional Council debates budget changes and defers them to the Budget Adjustment List.   
  • Budget Adjustment List (BAL) Review: The BAL includes all additional items that business units have presented beyond their proposed budgets, including add-ons (“overs”) and subtractions (“unders”). During the BAL Review, the Budget Committee reviews all items on the BAL. 
  • Budget Ratification: Regional Council reviews and approves the annual municipal budget. 
How can I participate in the budget process?

Residents will have the opportunity to speak directly to Budget Committee during the budget process. During each meeting, time will be set aside for the public to provide insight and comments. For residents to be added to the speakers list, pre-registration will be available until 4:30 p.m. the business day prior to the meeting.  

Residents will also be able to virtually participate any in-person meetings. Residents who wish to speak through the virtual option must still pre-register. 

For more information, including agendas for each Budget Committee meeting, visit halifax.ca/city-hall. 

 

Strategic Performance Report

What is the Strategic Performance Report?

The Strategic Performance Report highlights the municipality’s progress on delivering Regional Council’s priorities and the priorities of the administration in the governance and management of municipal services, staff and finances as identified in the Strategic Priorities Plan 2021-25.

What is the Strategic Priorities Plan?

The Strategic Priorities Plan reflects the municipality’s vision, mission and values – and establishes our key areas of focus now and into the future.  

The four-year plan outlines priority outcomes and strategic initiatives, which guide how we track our progress and align our business plans and budgets. The plan also helps municipal employees understand how their work fits into the long-term goals of the organization, and how we are all working together to make a difference in our region. 

The Strategic Priorities Plan is developed at the start of a new Regional Council term and revisited each year as part of the annual multi-year strategic planning process. 

For more information about the Strategic Priorities Plan, visit our website. 

What are some highlights of the 2022/23 Strategic Performance Report?

The following are some key highlights from the 2022/23 Strategic Performance Report: 

  • The continued commitment to key climate action deliverables, including transitioning municipal vehicles to electric, retrofitting municipal buildings to align with HalifACT guidelines and progressing towards decarbonizing the public transit fleet, with electric buses scheduled to be in service in Fall 2024. 
  • The Cogswell District Project has entered its second phase of construction and will be complete by the end of 2025. 
  • The development of the Draft Regional Plan – the municipality’s long-range region-wide plan for growth and development, which was presented for Regional Council review and public feedback. 
  • The Community Safety business unit was created, allowing the consolidation of programs and activities in social policy, housing and homelessness, public safety and emergency management. 
  • The implementation of the Framework for Addressing Homelessness, which builds on continued work with the Province of Nova Scotia and service providers to better coordinate resources and assistance to persons experiencing homelessness – including the creating of designated outdoor sheltering locations. 
What is the Strategic Performance Snapshot?

The Strategic Performance Snapshot, the municipality’s public-facing dashboard with key performance indicators aligned to the Strategic Priorities Plan, has been updated with data for 2022/23.

 

2024/25 municipal budget

What was the Budget Direction for the 2024/25 municipal budget?

On Nov. 28, 2023, the Budget Committee directed municipal staff to develop the 2024/25 municipal budget according to Regional Council’s approved priorities, with capital from operating funding capped at no more than $57.4 million.

What was the budget assessment update for the 2024/25 municipal budget?

On Jan. 24, 2024, municipal staff returned to Budget Committee with changes to the proposed 2024/25 budget that would lower the residential tax burden from 9.7 per cent to 8.9 per cent. 

The proposed increase includes a residential municipal tax rate increase of 2 per cent. 

This amounts to approximately $205 annual tax increase for residents. This is based on the average single family home assessment value of $323,300. 

What is the impact on the average residential tax bill as part of the 2024/25 municipal budget?

On April 23, 2024, Regional Council approved the 2024/25 municipal budget.  

The 2024/25 municipal budget includes an operating budget of $1.04 billion and a capital budget of $306.5 million.  

The tax bill is the collection of all necessary levies – including the general property taxes, area charges and provincial contributions. For more information on how to read the tax bill, visit: halifax.ca/taxes. 

The average residential tax bill (including provincial contributions and mandatory tax) will increase by 6.3 per cent – or approximately $214. This is based on the average single family home assessment value of $323,300.  

The municipal portion of the average residential tax bill is increasing by 8.2 per cent – or approximately $188.  

The residential tax rate will increase from 0.76 to 0.77. 

The provincial government recently announced municipalities are no longer required to collect and remit taxes for Housing and Corrections. How does this impact my tax bill?

The Province of Nova Scotia has given notice that, effective the 2024/25 fiscal year, the municipality will no longer be required to collect and remit taxes for Housing and Corrections. Previously, these charges were included in the “provincial rate” section of the tax bill.  

While this change has no effect on the municipality’s budget, it will lower the total tax bill that is collected – which includes the portion the municipality collects on the province’s behalf.  

The increase to the total average residential tax bill (including provincial and mandatory tax) will be 6.3 per cent – or approximately $214. This is based on the average single family home assessment value of $323,300 

What items were included in the 2024/25 municipal budget?

Below are select highlights from the 2024/25 municipal budget, grouped in Regional Council-approved priorities from the Strategic Priorities Plan 2021-25. 

Communities 

  • $2 million for a 24/7 fire station conversion in Hammonds Plains 
  • Funding for 22 new Halifax Regional Police positions and six new Royal Canadian Mounted Police officers 
  • $2.3 million in continued Community Safety programs and new positions 
  • Funding for 10 new crossing guard positions 

Prosperous Economy 

  • $7.5 million in budgeted tax relief for non-profit and charitable organizations 

Environment 

Integrated Mobility 

For more information on the 2024/25 municipal budget, visit: halifax.ca/budget.