Government has completed its review of the Capped Assessment Program (CAP). The review considered all information and points of view from a variety of stakeholders including the public, the Union of Nova Scotia Municipalities, municipal leaders and staff, the Property Valuation Services Corporation, and representatives from commercial and investment property owners, as well as detailed analysis, expert opinions and policies in other jurisdictions. The CAP creates stability and predictability in property assessments and continues to protect Nova Scotians against sudden and dramatic increases.

Thank you to everyone who provided valuable input into this review.

Report

• Review of the Nova Scotia Capped Assessment Program (CAP)

Appendices

• Appendix A: Submissions from Community and Ratepayers Associations
• Appendix B: Municipal Discussion Sessions Summary Report
• Appendix C: UNSM Position Paper
• Appendix D: Submissions from AMANS
• Appendix E: Submissions from Individual Municipal Stakeholders
• Appendix F: Submissions from Commercial Stakeholders
• Appendix G: Submissions from Investment Property and Realtor Associations
• Appendix H: Submissions from Provincial Elected Officials and Constituency Associations
• Appendix I: Summary of Jurisdictional Review
• Appendix J: Summary of Literature Review

Background

• CAP Background