Taxation Services

Due Dates

The Municipality of the District of Chester levies property taxes twice a year through an Interim and Final Notices. Interim bills are usually sent in April with a due date of June 15, and Final bills are usually sent in September with a due date of November 15.

How Taxes are Calculated

Taxes are calculated by multiplying the tax rate (set by Council) by the assessed value of the property (set by Property Valuation Services Corporation PVSC).

During budget preparations (when the tax rate is set for the year), Council takes several things into consideration.

  • capital projects to be completed
  • amount of mandatory obligations required by the Province (education, policing, etc.)
  • expected expenses and revenue for the year
  • the assessment roll provided by PVSC...if assessments are up significantly, the tax rate will stay the same or decrease.

If expenses are higher than revenue, either projects are cut or tax rates increase.

Area rates are applied in addition for specific services:

  • Waste collection;
  • Fire services (collected by Municipality on behalf of Fire Commissions);
  • Private road maintenance;
  • Streetlights;
  • Private wells in Mill Cove; and
  • Central sewer.

The Municipality does not determine the mandatory financial obligations to the Provincial or area rates levied by Village Commissions. Amounts/rates are submitted to us and we collect them on their behalf. Click here to see the Municipality's tax and area rates for this fiscal year.

PVSC assesses properties based on a number of factors including lot size, square footage, number of bedrooms and bathrooms, finished basements, fireplaces, etc.