In Nova Scotia, municipal property tax rates are applied to property assessment (based on market value) which can change from year to year. The convention is to express the tax rate as per $100 of assessment.
Of the 54 municipalities consisting of: 3 Regional Municipalities, 30 Towns and 21 municipalities, the Municipality of the District of Chester boasts the second lowest residential rate as well as the second lowest commercial rate.
Below is a table summarizing the rates for the municipalities in the County of Lunenburg as well as the neighbouring regional municipalities for 2013-2014:
|Lunenburg County Municipalities|
|Mahone Bay||Lunenburg||Bridgewater||Region of Queens||Halifax
* table reflects 2014-2015 tax rates for the Municipality of the District of Chester