Last updated: March 31, 2026
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?
The municipal budget funds all costs associated with servicing a growing municipality. Halifax Regional Council approves a Budget and Business Plan and a Capital Plan every year.
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). This also includes capital projects and investments to purchase, construct, rehabilitate and replace municipal assets like buildings, roads, active transportation, parks and bridges.
Archived versions of the municipal budget can be found on: halifax.ca/budget
- Who creates the municipal budget?
The municipal budget is developed by municipal staff on the direction given by Regional Council.
Throughout the budget planning process, Regional Council has overall authority over amendments and final approval of the municipal budget.
- How does the municipality fund a budget?
Municipal taxes are the main source of revenue for the municipality, funding municipal operations and capital projects.
Through the annual budget process, the municipality collects the revenue required to pay expenses that are approved by Regional Council.
- How do municipal taxes work?
Municipal taxes are the main source of revenue for the municipality, funding municipal operations and capital projects.
The tax bill is the collection of all necessary levies, including the general property taxes, area charges and provincial contributions. The municipality only collects the amount needed to pay for expenses as approved by Regional Council. 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, minus the amount already paid toward 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?
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. Learn more about municipal tax rates here.
Your tax bill is the invoice you receive from the municipality outlining the amount due.
Your tax bill shows the applicable municipal tax rate for your property multiplied by the taxable assessed value of the property, as determined and set by Property Valuation Services Corporation (PVSC).
For more information on tax rates, visit: halifax.ca/taxes
- Can my tax bill change, even if the tax rate remains the same?
es. Your tax bill is based on the municipal tax rate for your property multiplied by the taxable assessed value of the property. If the taxable assessed value of your property went up that year, even if the tax rates remained the same, the amount owing on the tax bill would increase.
- Does the municipality control property assessments?
No. Property assessments are determined and set entirely by the Property Valuation Services Corporation (PVSC).
The municipality controls the municipal tax rates. Municipal staff use both the PVSC assessment roll and Council-approved expenses to calculate the tax rate required to raise exactly the needed revenue. The tax rate can go up or down depending on the size of the expenses outlined in the budget.
- 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. The Province of Nova Scotia requires the municipality to charge this rate to all property owners in the Halifax region.
Area charges – used to fund specific services in your area and vary depending on the services available where you live. Area charges include:
Fire protection – the Nova Scotia Regulatory and Appeals Board (NSRAB) requires the municipality to make a contribution to fund the operations of Halifax Water. This contribution is used to fund the hydrant costs incurred by Halifax Water and is set by a formula approved by the NSRAB. 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
2026/27 municipal budget summary
- What is the status of the 2026/27 municipal budget?
Regional Council approved the 2026/27 municipal budget on March 31, 2026.
Approval of the municipal budget concluded the budget process, which began on Nov. 18, 2025, when Regional Council received the 2024/25 Strategic Performance Report and Snapshot. Over the following 15 weeks, municipal staff introduced the 2026/27 municipal budget and capital plan; business units presented their budget and business plans; and Budget Committee finalized the Budget Adjustment List (BAL), which is the collection of items approved by the Budget Committee during the business units’ budget and business plans presentations.
Throughout the process, members of the public had the opportunity to speak directly with Budget Committee, through both in person and virtual opportunities.
The annual municipal budget funds all costs associated with servicing the growing region – including municipal operations, Regional Council-approved priority initiatives and investments to purchase, construct and rehabilitate municipal assets.
The 2026/27 municipal budget includes an operating budget of $1.45 billion and a capital budget of $316.7 million.
For the most up-to-date information, visit: halifax.ca/budget
- What is the impact on the average residential tax bill as part of the 2026/27 municipal budget?
The approved 2026/27 municipal budget includes a 7.5 per cent increase to the average residential and commercial property tax bill.
This means the average residential tax bill will increase by $284 based on the average single-family home assessment value of $357,500.
The residential rate and commercial rates for each tier and tax area will be updated on halifax.ca/taxrates by no later than Wednesday, April 1.
- What items were included in the 2026/27 municipal budget?
Highlights from the 2026/27 municipal budget include:
- enhancing Halifax Transit service by adding 10 articulated buses and 24 bus Operators to fast-track the Core Service Plan;
- enhancing community safety by adding 10 firefighters and eight Emergency Response Communicators;
- improving road safety through implementation of the municipality’s Road Safety Program and public education campaign;
- demonstrating fiscal responsibility through saving for capital projects, lowering debt servicing costs and decreasing municipal pension contributions;
- supporting and strengthening vulnerable communities through key partnerships, like the African Nova Scotian Road to Economic Prosperity and providing tax relief to non-profit organizations;
- reducing environmental impacts by eliminating paper voting ballots and printed Halifax Transit Riders’ Guides and Route Maps;
- introducing revenue generating measures like paid parking on Saturdays, parking fee increases and a $0.25 transit fare increase; and,
- strengthening long term fiscal sustainability by approving reserve funding in accordance with the municipality’s Reserve Funding Strategy and establishing debt guardrails to maintain debt servicing costs at or below 12 per cent of municipal revenues.
For more information on the 2026/27 municipal budget, including all associated budget resources, visit: halifax.ca/budget.
- What actions are being taken in 2026/27 to reduce financial pressures on the municipality for future budgets?
In 2026/27, the Halifax Regional Municipality will complete two important projects designed to alleviate financial pressures facing the municipality: the Corporate User Fee Strategy and the Municipal Service Review.
The Corporate User Fee Policy and Strategy will help the municipality set service fees in a fair, clear and consistent way. It will also help the municipality stay financially stable over time. Each business unit will review the fees it charges. Staff will then bring suggestions for fee changes to Council. Council will decide whether to approve, change or reject each suggestion.
The Municipal Service Review will look closely at the services and programs the municipality provides to identify where services could be delivered differently, and where improvements could be made.
2026/27 Budget Adjustment List
- What is the budget adjustment list?
The budget adjustment list, or BAL, is the collection of items approved by the Budget Committee during the business units’ budget and business plans presentations. These items are the add-ons (“overs”) or subtractions (“unders”) beyond their initial proposed budgets. Staff prepare information and answer questions from the Budget Committee to help inform their final decisions.
- How many items were on the budget adjustment list and what was the total impact on the budget?
There are 52 individual adjustments on the BAL totaling a net increase of $5.3 million to the 2026/27 Proposed Budget.
For the full list of items on the BAL, visit halifax.ca/budget.
- At this point in the budget process, what is the average municipal tax bill increase?
Pending final budget ratification (approval) by Regional Council, the average tax bill will increase by 7.5 per cent. This will increase the average residential tax bill by approximately $283.
Regional Council will review the 2026/27 Budget and Business Plan and the 2026/27 Capital Budget on March 31, 2026.
Strategic Plan and Resident Survey
- What is the Strategic Plan?
The Strategic Plan is the municipality’s roadmap for the next four years. It explains our vision, mission, and values, and sets out the main priorities we’ll focus on. The plan is created at the start of each Regional Council term and helps guide how resources are used. It highlights the most important needs of the community and allows Council and staff to concentrate their efforts on those areas.
For more information on the Strategic Plan, visit the Strategic Plan page.
- How is the Strategic Plan monitored and measured?
The Strategic Plan will be monitored and measured to assess progress annually through the Progress Report and the Performance Report. Starting the second year of the Strategic Plan, these reports will be available here, with further performance analysis provided publicly via the Strategic Performance Snapshot.
For more information, see the Strategic Plan page and the Archived Strategic Plans page for previous reports.
- What is the Resident Survey?
The Resident Survey provides residents the opportunity to share their feedback on municipal priorities, their satisfaction with municipal services and their thoughts on potential and proposed changes and improvements – as well as other key issues impacting communities across the region. The results of the Resident Survey are used to measure performance and guide strategic policy and planning decisions. The most recent survey was the 2024 Resident Survey. For more information and to view survey results, please visit the Resident Survey page. Key highlights for the 2024 Resident Survey can be found in this news release.