The Seasonal Tourist Business Designation Program provides a reduced tax rate for eligible commercial properties. Property owners must apply for seasonal tourist business designation every September and demonstrate that their business meets the eligibility requirements set out by the Nova Scotia government.

Eligible businesses are:

• Restaurants, roofed accommodations or camping establishments
• Operated by the assessed property owner or their parent, sibling, child, grandchild, or spouse
• Closed for at least four months in a tax year (April 1 to March 31)

A separate application form must be completed for each business and submitted to PVSC every year. Apply here. 

Completed applications must be submitted by September 1, 2025.

Property Valuation Services Corporation:

Property Valuation Services Corporation (PVSC) provides property assessment services and information for Nova Scotia’s municipalities and property owners in accordance with the Nova Scotia Assessment Act. In addition, PVSC administers the Seasonal Tourist Business Designation Program on behalf of the Nova Scotia Government.