Property Taxes and Rates

Property Taxes are levied twice a year by an Interim and Final Notice. Interim Bills are usually sent in April with payment due by June 15, and Final Bills are typically sent out in September with payment due by November 15.

• Taxes are generally calculated by multiplying the tax rate by the assessed value on the property.
• Property Valuation Services Corporation (PVSC) determines the assessment value of a property.
• Council determines the residential and commercial tax rates.

Calculate Your Taxes

Residential properties: Assessment value (on assessment notice and tax bill) ÷ 100 x residential tax rate = Residential Property Tax

Commercial properties: Assessment value (on assessment notice and tax bill) ÷ 100 x commercial tax rate = Commercial Property Tax

Mailing Address Change

It is the responsibility of the property owner to ensure that the correct mailing address is on your property account.

Mailing address changes can be submitted in writing, by fax to 902-275-4771, email [email protected], by mail to: Municipality of Chester, PO Box 369, Chester, NS, B0J 1J0, in person at the administration office at 151 King Street, Chester.

Due Dates & Penalties

Late payments will result in an interest charge of 1% per month (12% per annum). Interest for each month will be added the first day or each calendar month to all taxes past due, until the taxes are paid in full.  Interest is only applied against the original taxes. They are not applied to interest charges previously added.

Purchase/Sold House or Property

If you sell your home and the closing date is scheduled in the middle of the tax billing period, you and the new owner can split the tax bill. Your lawyer will do a statement of adjustment, which will show what portion of the tax bill the current owner is responsible for and what the new owner will be required to pay.  The lawyers will make these adjustments at the closing. Owners are required to make all payments as they are due up to the date of closing.

Tax Certificates

The tax certificate fee is $30.  Requests for tax certificates should be submitted in writing to:  The Municipality of Chester, PO Box 369, Chester, NS, B0J 1J0 Attn: Revenue Administrator.  Please include cheque payable to Municipality of the District of Chester.

Request must include:

• Assessment account number
• Owner name
• Property description, including civic location, street and lot number

Deed Transfer Tax

The deed transfer tax within the boundaries of the Municipality of Chester is 1.5% of the purchase price of the property.  Deeds are to be registered within 10 days of acquiring the title at the Registry of Deeds.  If filed late – penalties may apply.