The Seasonal Tourist Business Designation (STBD) Program provides a reduced tax rate for eligible commercial properties. Property owners must apply for seasonal tourist business designation every year by September 1, 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 Property Valuation Services Corporation (PVSC) every year. Apply here 

Completed applications must be received by the PVSC by September 1, 2026.

Recorded Webinar:

The Tourism Industry Association of Nova Scotia (TIANS) hosted a webinar on Tuesday, August 4, 2026, presented by Laura MacLean, Assistant Director of Operations, PVSC, explaining the program, eligibility and how to apply before the September 1 deadline. A recording of the TIANS webinar is available for more information.  

Property Valuation Services Corporation:

Property Valuation Services Corporation 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.