The Town of Middleton’s tax year runs from April 1 to March 31. Property tax bills are issued twice per year.
- Interim Tax Bill: Mailed by the end of April, due the last business day of May.
- Final Tax Bill: Mailed by the end of August, due the last business day of September.
Please note that interest is charged at a rate of 2% per month on any overdue property tax balances.
For questions about your property tax account, please get in touch with us at
902-825-4841 ext. 101.
If you would like to receive your property tax bills electronically, please email us at
2025 Tax Rates
- Residential Rate $1.82
- Commercial Rate: $4.30
- Sewer Rate $.13 per $100 plus a flat fee of $250
- Fire Protection Hydrants $.13
Tax Exemptions
Property owners with a total household income of not more than $25,700 may be eligible for an exemption on their Town of Middleton taxes.
Additionally, property owners may be eligible for a Provincial exemption, and forms are usually available after the first of July. A detailed sheet must be completed by the Town Office and included with the application, with a deadline of December 31.
The application form can be found at Apply for a property tax rebate: Property Tax Rebate for Seniors.
Property Tax Sales
Under Nova Scotia’s Municipal Government Act, any property with unpaid taxes for more than one year may be eligible for a tax sale.
Before a tax sale can take place, the Town of Middleton must make every reasonable effort to notify:
- The property owner
- Any lien holders (such as financial institutions)
If the taxes remain unpaid, the Town is required to advertise the property in a local newspaper before the public auction takes place.
How a Tax Sale Works
A tax sale is a public auction.
The property will be sold to the highest bidder, but the bid must be at least equal to the advertised price.
The advertised price includes:
- All overdue property taxes
- Any interest and penalties
- Lien charges
- All tax sale–related costs
What Happens After the Sale?
What the winning bidder receives depends on how long the taxes have been outstanding:
| What Years of Taxes Owing | What the Winning Bidder Receives | What Happens Next |
|---|---|---|
| More Than 6 Years | Tax Sale Deed | Ownership transfers to the successful bidder immediately |
| Less Than 6 Years | Certificate of Sale | The current owner (or lien holder) has 6 months to pay the outstanding amount and keep the property. If they do not redeem it within the 6-month period, ownership transfers to the winning bidder. |
