The Town of Middleton’s tax year runs from April 1 to March 31. Property tax bills are issued twice per year.
- Interim Tax Bill: Mailed by the end of April, due the last business day of May
- Final Tax Bill: Mailed by the end of August, due the last business day of September
- Interest will be charged on overdue property tax balances at a rate of 1.5% per month.
Inquiries about your property tax account may be emailed to:
If you would like to receive your property tax bills electronically, please email
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 the cheque payable to the Town of Middleton and mail it to:
Town of Middleton
PO Box 340
Middleton, NS B0S 1P0
In-Person at Town Hall:
131 Commercial Street
Middleton, NS
Monday to Friday, 8:30 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.
2025 Property Tax Rates
| Assessment Class | Municipal Rate (Based on $100 of Assessed Value) |
|---|---|
| Residential and Resource Property | $1.82 |
| Commercial Property and Business Occupancy | $4.30 |
| Farm Acreage | $3.14 per acre |
| Seasonal Tourist Businesses | $3.23 |
| Residential and Commercial Sewer Service | $0.13 plus a flat fee of $250.00 |
| Fire Protection Rate | $0.13 |
How To Calculate Your Taxes
Example:
Assessed value of your residential property: $250,000
Residential: $1.82 per $100 of assessed value equals $4,550.00
Sewer Service Charge: $250 + $0.13 per $100 of assessed value equals $575.00
Fire Protection Capital: $0.13 per $100 of assessed value equals $325.00
Total Taxes: $4550.00 + $575.00 + $325.00 = $5,450.00
Where Property Taxes Go
Where Do Your Tax Dollars Go?
Ever wonder what your municipal tax bill actually pays for? Here’s a simple breakdown (Note: Some services funded by your tax dollars are mandated by the province or set by regional agreements and are noted as being mandatory, meaning the Town doesn’t control their cost but is required to fund them):
RCMP (Mandatory service)
This is the largest chunk - it helps keep our community safe and supported.
Roads, Sidewalks & Snow Removal
Fixing potholes, clearing snow, and keeping things moving.
Education
Supports schools and learning programs in our area.
Fire Protection Rates (Mandatory service mandated by the province)
The infrastructure needed for fire safety
Recreation & Culture
Parks, pool, programs, events, and spaces.
Sewer (Flat + Rate)
Covers sewer operations and maintenance.
Debt Payments
Paying down what we owe as a town.
Fire Services
This goes directly towards the fire department.
Other
Includes smaller services that still matter.
Planning, Building & Inspections
Keeps development safe and on track.
Garbage Removal (Mandatory service)
Your curbside collection and waste services.
Public Transit (Mandatory under a contract)
Helps fund local transit options.
Planning, Building & Inspections
Keeps development safe and on track.
Library Services (Mandatory service)
Access to books, learning, and community programs.
Assessment Services (PVSC) (Mandatory service)
Helps assess property values fairly.
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 at Apply for a property tax rebate: Property Tax Rebate for Seniors.
Property Tax Sales
Under Nova Scotia’s Municipal Government Act, any property with unpaid taxes for more than one year may be eligible for a tax sale.
Before a tax sale can take place, the Town of Middleton must make every reasonable effort to notify:
- The property owner
- Any lien holders (such as financial institutions)
If the taxes remain unpaid, the Town is required to advertise the property in a local newspaper before the public auction takes place.
How a Tax Sale Works
A tax sale is a public auction.
The property will be sold to the highest bidder, but the bid must be at least equal to the advertised price.
The advertised price includes:
- All overdue property taxes
- Any interest and penalties
- Lien charges
- All tax sale–related costs
What Happens After the Sale?
What the winning bidder receives depends on how long the taxes have been outstanding:
| What Years of Taxes Owing | What the Winning Bidder Receives | What Happens Next |
|---|---|---|
| More Than 6 Years | Tax Sale Deed | Ownership transfers to the successful bidder immediately |
| Less Than 6 Years | Certificate of Sale | The current owner (or lien holder) has 6 months to pay the outstanding amount and keep the property. If they do not redeem it within the 6-month period, ownership transfers to the winning bidder. |
