
Mass Appraisal
Property Classification
The Nova Scotia Assessment Act classifies property as residential, resource or commercial based on its use or intended use. When a property is used for more than one purpose, we determine the proportion of the total value from each class.

Single family residences
Multi-family residences
Duplexes
Apartments and condominiums
Nursing homes
Seasonal dwellings
Manufactured homes
Vacant residential land

Farm property
Forest property totaling less than 50,000 acres
Land of a municipal water utility
Community fishermen's service buildings

All property except residential and resource property
Forest property owned by a person who owns 50,000 acres or more