2025 Nova Scotia and New Brunswick Property Tax Assessments

The 2025 property tax assessment notices for Nova Scotia and New Brunswick will be mailed out in early January. Property owners are encouraged to carefully review their assessments upon receipt to determine if an appeal is warranted.

Nova Scotia

The 2025 assessment values in Nova Scotia reflect a property’s market value as of January 1, 2024, and its physical state as of December 1, 2024. The 2025 property assessment notice will refer to the 2025/2026 municipal tax year, and the fiscal period for taxation is from April 1 to March 31 of the following year. The appeal deadline is 31 days from the mailing date of the assessment notice.

New Brunswick

In New Brunswick, 2025 assessments cover the calendar year, from January to December. The appeal deadline is 30 days from the mailing date of the assessment notice, which is scheduled for January 20, 2025.

Key Updates

Starting in 2025, property tax assessment notices in New Brunswick will reflect values as of January 1 of the previous year, instead of the upcoming tax year. This adjustment will be fully in place for the 2025 taxation year.

Both provinces have also introduced minor adjustments to the assessment process, including enhanced online services for reviewing and appealing assessments. Property owners are advised to check the latest guidance on the respective provincial websites for more information about online services.

• Nova Scotia

• New Brunswick

We are closely monitoring the situation with the Canada Post strike and its potential effects on the 2025 property assessment process nationwide. While many provinces remain cautiously optimistic the strike will be resolved before it interferes with their process, both Nova Scotia and New Brunswick’s assessment departments acknowledge the potential for a delayed mailing date and review period if a resolution cannot be reached by the end of the year.

The material presented in this communication is intended to provide general information only and should solely be seen as broad guidance and not directed to the particular facts or circumstances of any individual who may read this publication. No liability is accepted for acts or omissions taken in reliance upon the content of this piece. Before taking (or not taking) any action, readers should seek professional advice specific to their situation from Ryan, LLC or other tax professionals.