Government of Nova
gov.ns.caGovernment of Nova Scotia Nova Scotia, Canada
Municipal Affairs
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Indicator Definitions

Each indicator has a technical definition that describes how it was calculated. The definition explains the meaning of key terminology and what the indicator is measuring. It provides information to consider when interpreting the indicator results and other indicators that measure similar aspects of a municipality's performance.

Select an indicator to display the technical definition:


3-Year Change in Tax Base (%)


The growth in inflation over the same period or more. The sum of the change of the Nova Scotia Consumer Price Index over the previous three years.


(Current Uniform Assessment – Uniform Assessment 3rd Prior Year) ÷ Uniform assessment 3rd Prior Year

Technical Definition

Uniform assessment: Sum of all taxable assessment plus the capitalized value of all grants or payments received in lieu of taxes.

• Current uniform assessment: Uniform assessment for current year

• Uniform assessment 3rd prior year: Uniform assessment from three years ago


This indicator illustrates the growth in property assessment . Municipalities rely heavily on the property tax to fund services; therefore, healthy growth in property tax is important to a municipality’s financial position. Uniform assessment is also used in the calculation of particular municipal grants and contributions, which may impact municipal revenues and expenditures.


A percentage higher than the threshold indicates property assessments are growing faster than the inflation.

A percentage lower than the threshold indicates property assessments are growing slower than inflation.

If growth in assessments does not keep pace with inflation, it is a sign that the municipality may have trouble maintaining the current service levels without raising the tax rate. A negative percentage indicates a decrease in assessment value, which usually indicates serious economic concerns in the region, either as a result of the loss of a major employer or persistent economic and demographic decline.

Data Source(s)

  • Municipal Affairs calculation of uniform assessment
  • Property Valuation Services Corporation (PVSC) data

Related Indicator(s)

  • Residential Tax Effort
  • Uncollected Taxes
  • Budgeted Expenditures Accuracy
  • Tax Base per Dwelling Unit
  • Reliance on Single Business/Institution
  • Median Household Income (MHI)