Common Budget questions

Last updated: Thursday, Dec. 12, 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?

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

The tax rate is one piece of the tax bill. The tax bill is a function of the tax rate multiplied by assessments. Assessments are determined and set by Property Valuation Services Corporation (PVSC). Regional Council sets the tax rate based on the total assessed value of property in the municipality and the level of funding required to run municipal services. There is a general rate for urban, suburban and rural areas and other area rates.

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. 

 

2024/25 municipal budget summary

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 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.  

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. 

 

 

2025/26 municipal budget overview

What is the 2025/26 municipal budget process?

There are several milestones in the annual municipal budget process. Below are the key dates for the 2025/26 municipal budget process:

  • Tuesday, Jan. 14, 2025 – 2023/24 Strategic Performance Report and Snapshot. Regional Council will receive the 2023/24 Strategic Performance Report, outlining progress on strategic key performance indicators intended to assess advancement approved priorities from the Strategic Priorities Plan 2021-25. These indicators are updated annually and are presented in the Strategic Performance Snapshot - the municipality’s public facing dashboard.
  • Wednesday, Feb. 5, 2025 – Budget Introduction and Capital Plan Recommendation. The Operating Budget will be introduced, and information will be given to Budget Committee on the 2025/26 municipal budget process. The Capital Plan will also be presented.
  • Wednesday, Feb. 12 to Wednesday, Feb. 26, 2025 – Business Unit and Budget Presentations. Each municipal business unit will present their proposed budget and business plan. Regional Council will debate budget changes and refer them to a final decision. Below are the scheduled presentation dates for each business unit.
    • Wednesday, Feb. 12 (Contingency: Friday, Feb. 14) – Public Safety (including Community Safety; Halifax Regional Fire & Emergency; Royal Canadian Mounted Police Halifax Regional Detachment; and Halifax Regional Police)
    • Wednesday, Feb. 19 and Thursday, Feb. 20 (Contingency: Friday, Feb. 21) – Operations (including Halifax Transit; Parks & Recreation; Planning & Development; Property, Fleet & Environment; and Public Works).
    • Wednesday, Feb. 26 (Contingency: Friday, Feb. 28) – Corporate Services (including Chief Administrative Office; Finance & Asset Management; Human Resources; Information Technology; and Legal & Legislative Services.
  • Wednesday, March 19, 2025 – 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”).
  • Tuesday, April 8, 2025 – Budget Approval. Regional Council reviews and approves the 2025/26 Budget and Business Plan and the 2025/26 Capital Budget.

Please note these dates are subject to change. For the most up-to-date information, visit halifax.ca/budget. 

How can I participate in the budget process?

Residents will have the opportunity to speak directly to the 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 Priorities Plan 2021-2025

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. 

Is a new Strategic Priorities Plan being developed? 

Yes. Following the 2024 Municipal Election, a new strategic plan is under development to reflect the direction for the municipality for the term of the new Regional Council. This plan will serve from 2026 to 2030.

The 2024 Resident Survey provided an opportunity for residents to help shape future business plans, budgets – as well as municipal programs and services that will inform the development of the next strategic plan. The Survey has closed, and results will be made available in a future information report to Regional Council. 

What is the Strategic Performance Report?

The Strategic Performance Report outlines progress on strategic key performance indicators (KPIs) intended to assess advancement on Regional Council and Administrative priorities and outcomes, as identified in the Strategic Priorities Plan 2021-2025. These strategic KPIs are updated annually and are presented in the Strategic Performance Snapshot - the municipality’s public facing dashboard.

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 2023/24.

When will the 2023/24 Strategic Performance Report be presented? 

The 2023/24 Strategic Performance Report will be provided to Regional Council on Tuesday, Jan. 14, 2025.