Municipality of the District of Guysborough

Taxes

The business, or commercial tax rate in the District is competitive with other rural areas in the province, and generally much lower than in urban municipalities.
 
The current commercial property tax rate is $2.58 per $100 of assessed property value. Commercial property includes all property except residential property and resource property, including forest land owned by a person who owns fifty thousand acres or more.
 
At the urging of the municipalities, the Province of Nova Scotia is phasing out the province’s business occupancy tax, which has now been eliminated for all business except banks and other primarily financial institutions.  The tax will be eliminated for that sector as well in the 2013 tax year.
 
All property assessment in the province is done by the  Property Valuation Services Corporation (PVSC).  When commencing a business you must provide them with:
 

  • the type and name of the business
  • mailing address
  • location of the business
  • square footage occupied
  • rent paid (where applicable)
  • start date
     

The assessed business occupancy owner is required to notify their local PVSC office within 7 days of any opening and within 30 days of a closing or change in space occupied.
 
If you make changes to your business such as name, address, change in space occupied or ownership, your local PVSC will require notification within 30 days.
 
Please access the following links to obtain more information:

Who is the PVSC?
http://www.pvsc.ca/en/home/aboutpvsc/default.aspx

What is property assessment?
http://www.pvsc.ca/en/home/howassessmentworks/assessmentprocess/taxation.aspx

What is market value?
http://www.pvsc.ca/en/home/howassessmentworks/assessmentprocess/determiningmarketvalue.aspx

What is the CAP program?
http://www.pvsc.ca/en/home/howassessmentworks/programsweadminister/cappedassessmentprogramcap.aspx

Can I appeal my assessment?
http://www.pvsc.ca/en/home/howassessmentworks/appealinformation/appealprocess.aspx

How do I find out more information about assessments?
Information is available online at Property Assessment Online. If you have other questions or wish to obtain more information about your property assessment, please contact your local PVSC office.