As Canadians, Nova Scotians, and Yarmouth residents, we enjoy a wonderful lifestyle which is possible through paying taxes and accessing essential utilities. Here's what you need to know about paying taxes and accessing utilities in Yarmouth.
Taxes
Property Taxes
The Town of Yarmouth sends property tax bills to all property owners twice each year. Tax bills are sent out in April, due May 31, and August, due September 30. The tax year covers the fiscal period of April 1st - March 31st. The April “interim bill” will be 60%, based on current year’s taxable assessment, and the last tax rate set by Council. The August “final bill” will be 40%, based on the current year’s taxable assessment, and the new tax rate set by Council, plus a garbage fee per dwelling unit.
The property tax calculation is based on the assessed value of the property multiplied by the applicable tax rate. The assessed value is the capped market value of the property at the base rate as determined by the Property Valuation Services Corporation (PVSC), a department of the Nova Scotia Government since 2008. You can learn more about property assessments from their website.
2023-2024 Property Tax Rates
The tax rates for the 2023/24 tax year are as follows:
| Residential | $1.69 per $100 of Assessment |
| Commercial | $4.31 per $100 of Assessment |
| Resource General | $1.69 per $100 of Assessment |
| Farmland | $2.16 per Acre |
| Garbage | $205 per dwelling unit up to a maximum of 4 (four) dwelling units per building. Other In excess of 4 (four) dwelling units is deemed Commercial and at the owner's expense. Retail and other Commercial type operators are deemed Commercial and at the owner's expense. |
Interest Rate: Interest is applied monthly (14% annually) on the first day of each month after the Tax Due Date.
Paying Municipal Taxes
To learn more about how your municipal taxes are spent, check out our Annual Budget. To pay your property taxes, please see Bill and Ticket Payments.
Federal and Provincial Taxes
The governments of Canada and Nova Scotia have more wide-ranging tax powers and require the filing of income taxes, GST/HST surcharges on purchased goods, business taxes, and other taxes. Learn more about your responsibilities as a resident of Yarmouth on their websites:
Changing of Mailing Address
It is your responsibility to ensure that the correct mailing address is on your property tax account. Where there is more than one owner or more than one address, the Town of Yarmouth will only issue one bill to one address. Request for pdf Change of Mailing Address (95 KB) and return the completed form to Town Hall.
Deed Transfer Tax
The deed transfer tax within the boundaries of the Town of Yarmouth is one percent (1%) of the purchase price of the property.
Property Tax Certificate
The fee for a property tax certificate is $20 per certificate (HST exempt)
Property Tax Sale
Under the authority of Section 134 of the Municipal Government Act, the Town of Yarmouth shall place any property which is in arrears of taxes for the two preceding taxation years on the Tax Sale list. It is mandatory for the municipality to attempt to notify the owner as well as all lien holders of the property regarding the pending sale by issuing a registered letter; however, this is not always possible and the property is then posted with a Tax Sale Notice. If the taxes remain unpaid, the property is advertised in the local paper three times 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, lienable charges, penalties, interest, and tax sale costs.
Once the bidding commences, the owner or lienholders will not be able to withdraw the property and must partake in the bidding. 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 the title pass to the successful bidder.
Utilities
Water Utility
To connect to the town’s water service, you’ll need to sign a contract with the Yarmouth Water Utility and pay for water and sewer usage. To pay your water/sewer bill, please see Bill and Ticket Payments.
2023-2024 Water and Sewer Rates
The Town of Yarmouth sends water/sewer bills to all property owners quarterly (four times) in the year. Payments made after 30 days from the date rendered as shown on the bill will have applied interest charges of 14% per annum.
| Water and Wastewater Charges (Quarterly charges based on meter size) | ||
|---|---|---|
| Meter size in inches | Water quarterly | Wastewater quarterly |
| 5/8" | $54.87 | $36.51 |
| 3/4" | $80.48 | $54.77 |
| 1" | $131.71 | $91.29 |
| 1.5" | $259.76 | $182.57 |
| 2" | $413.43 | $292.11 |
| 3" | $823.22 | $584.23 |
| 4" | $1,284.23 | $912.85 |
| 6" | $2,564.80 | $1,825.70 |
| 8" | $4,613.73 | $3,286.27 |
| Consumption Rate (per 1000 Imperial Gallons): | |
|---|---|
| 1st Block | (0 to 4,000,000 imp. gal per customer per quarter) $6.27 per 1000 Imp. Gallons |
| 2nd Block | (>4,000,000 imp. gal per customer per quarter) $4.26 per 1000 Imp. Gallons |
Effluent Rate: $4.617/1000 Imp. Gallons
Nova Scotia Power
Electricity is available through Nova Scotia Power (NSP), our province's electric utility. You can create an account with NSP at Nova Scotia Power.