Nova Scotia Property Tax Cap
Analysing the impacts of Nova Scotia’s property tax cap on assessment fairness and municipal revenues.
Nova Scotia limits annual property assessment increases for owner-occupied residential properties, creating a growing wedge between capped assessed values and market values. The longer an owner stays, the larger the gap — and the larger the tax subsidy from neighbours and new buyers.
This tool visualises how the cap plays out across Nova Scotia municipalities: where the gap between capped and uncapped values is largest, which areas carry the heaviest revenue cost, and how the distribution of effective tax rates varies by property and neighbourhood. The map complements an associatd report on the impacts of the CAP on tax fairness.