Taxes in the CBRM
Understanding Your Property Tax and Assessment
Tax Rate
The Cape Breton Regional Municipality (CBRM) is responsible for setting the annual property tax rate. For 2026/27, the municipal tax rates remain the same as last year, meaning there has been no increase to the municipal portion of your tax bill.
Property Assessment
While CBRM sets the tax rate, the Property Valuation Services Corporation (PVSC) determines the assessed value of your property.
PVSC is an independent, province‑wide organization that:
- Assesses all properties in Nova Scotia
- Updates assessments annually based on market conditions
- Sends property owners an official Assessment Notice each January
Your tax bill is calculated by applying CBRM’s tax rate to the assessed value provided by PVSC.
Nova Scotia Capped Assessment Program (CAP)
The Capped Assessment Program (CAP) places a ‘cap’ on the amount that the taxable assessment for eligible residential property can increase year over year. For more information, including eligibility information, visit the PVSC website.