Property Taxes

The tax year covers the period of April 1st to March 31st and the Town of Middleton issues property tax bills twice a year.

The interim tax bill is sent out by the end of April and is due on the last business day of May.

The final bill is sent out by the end of August and is due on the last business day of September.

An interest charge at a rate of 2% per month shall be charged on overdue property tax bills.

  

Inquires about your property tax account may be emailed to: accountingclerk@town.middleton.ns.ca or by phone at: 902-825-4841 ext. 102

IF YOU WOULD LIKE TO RECEIVE YOUR PROPERTY TAX BILLS ELECTRONICALLY, PLEASE EMAIL accountingclerk@town.middleton.ns.ca

 

Payment Options

Online Banking: Available at most financial institutions. Please contact your financial institution for set-up support.

Now Available! =>Credit Cards
Paymentus Corporation is a third-party payment processor which charges a convenience fee (2.4%). The Town of Middleton does not receive any portion of these fees.

In-Person at your Financial Institution

By Mail:
Please make cheque payable to Town of Middleton and mail to:
Town of Middleton
PO Box 340
Middleton, NS B0S 1P0

In-Person at Town Hall:
131 Commercial Street
Middleton, NS
Monday to Friday 10:00 am to 4:00 pm. We accept Cash, Cheques and Debit Cards.
For your convenience, payments may be placed in the drop box to the left of the front entrance. Please put payments in an envelope note if you wish to have a receipt mailed.

 

2023 Property Tax Rates

Assessment Class Municipal Rate (Based on $100 of Assessed Value)
Residential and Resource Property $1.81
Commercial Property and Business Occupancy $4.29
Farm Acreage $3.14 per acre
Seasonal Tourist Businesses $3.22
Residential and Commercial Sewer Service $0.21 plus a flat fee of $250.00
Fire Protection Rate $0.17

 

How To Calculate Your Taxes

Example:

Assessed value of your residential property: $250,000

Residential: $1.81 per $100 of assessed value equals $4,525.00
Sewer Service Charge: $250 + $0.21 per $100 of assessed value equals $775.00
Fire Protection Capital: $0.17 per $100 of assessed value equals $425.00

Total Taxes: $4525.00 + $775.00 + $425.00 = $5,725.00

 

Property Tax Exemptions

Property owners with a total household income of not more than $23,400 may be eligible for an exemption on their Town of Middleton taxes. 
Additionally, property owners may be eligible for a Provincial exemption, and forms are usually available after the first of July. A detailed sheet is required to be filled out by the Town Office and included with the application with a deadline of December 31.

The application form can be found here: https://beta.novascotia.ca/apply-property-tax-rebate-property-tax-rebate-seniors

 

Property Tax Sale

The Municipal Government Act states that any property that has taxes outstanding for more than one year is eligible for a tax sale auction. It is mandatory for the Town of Middleton to attempt to notify the owner as well as all lien holders of the property regarding the pending sale. If the taxes remain unpaid, the property is advertised in the local paper prior to the tax sale.
A tax sale is a public auction with the successful bid being the highest bid at or above the advertised price. The advertised price is the total of all outstanding taxes, lien charges, penalties, interest, and tax sale costs.
If the property has more than six years of outstanding taxes, the successful bidder will receive a Tax Sale Deed and become the new owner of the property. If the property is less than six years in arrears, a Certificate of Sale is issued to the successful bidder and the owner or lien holder will have six months to redeem the property. Only at the end of the redemption period, if the property has not been redeemed, will title pass to the successful bidder.

No tax sales are scheduled at this time. 

 

Property Assessments

Assessment notices are sent in January, and you have 21 days within the date of service on your notice to appeal your assessment - simply follow the instructions on your assessment notice.
Questions or inquiries regarding your Assessment must be directed to Property Valuation Services Corporation (P.V.S.C.) toll free at 1-800-380-7775 or www.pvsc.ca.