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Provincial Non-Resident Deed Transfer & Property Tax

Information regarding the application of the Non-Resident Deed Transfer Tax & Property Tax is available via novascotia.ca/finance/en/home/taxation/tax101/non-resident-deed-transfer-tax-and-property-tax.html

Information regarding Municipal Deed Transfer & Property Tax, which may apply in addition to the Non-Resident Deed Transfer & Property Tax, is provided below:

Municipal Deed Transfer & Property Tax

When land is sold a Municipal Deed Transfer Tax (MDTT) may be applicable. Municipal Deed Transfer Tax rates are set by each municipality and the MDTT payable is calculated based on the sale price of the property. Municipal Deed Transfer Taxes are collected on behalf of the municipality through Land Registration Offices when the deed is registered/recorded. A Municipal ‘Deed Transfer Affidavit of Value’ is required; please see below for more information.

Municipal Deed Transfer Affidavit of Value

The Municipal Deed Transfer Affidavit of Value form is prescribed by regulations under Part V of the Municipal Government Act. As a purchaser of real property (grantee), you must complete a Municipal Deed Transfer Affidavit of Value form regardless of whether or not you will pay deed transfer tax.

Municipal Deed Transfer Tax Rates

Municipal Deed Transfer Tax Rates are set by each Municipality and are updated when we are advised by the Municipalities of any rate change. This list of rates is as current as possible; however, rate changes are at the discretion of the municipalities and may not be reported to SNS. You are advised to check with the Municipality to confirm the most recent rate prior to conducting a transaction.

Municipal Property Tax

Property taxes differ from the Municipal Deed Transfer Tax and are determined by the municipality based on the assessed value of a property. The Property Valuation Services Corporation (PVSC) determines your property’s market value and your municipality uses that assessed value to calculate your property tax bill. Municipalities set different tax rates for residential properties and businesses.  If you have questions about property taxes please contact your municipality, if you have questions about assessment please contact PVSC.

Property Valuation

Property assessments are determined by the Property Valuation Service Corporation, or PVSC. For more information on property assessment please visit their website at http://www.pvsc.ca.

Online Access to Municipal Tax Information and Betterment Charges

Service Nova Scotia is partnering with municipalities across the province to provide Property Online users with quick access to municipal tax information and betterment charges (improvements such as sidewalks, roadways, water lines etc.). Through the Municipal Tax Query function, users may obtain up-to-date status on outstanding balances and can request a tax certificate. This information is required each time a property is sold, mortgaged or subdivided.

The Municipal Tax Query function eliminates the requirement for users to contact the municipality separately to obtain this information, speeding up the property transaction process and reducing costs to municipalities. Municipalities can opt to limit online access to lawyers who subscribe to Property Online and are authorized by the Nova Scotia Barristers’ Society to work in the land registration system. Some municipalities may require an additional login through their own website.

The Province will work with the municipality staff to implement this service in Property Online. If you are interested in having this service in your area, contact your municipal administrator or Property Online at propertyonline@gov.ns.ca