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Tax year 2026 · Official sources

Tax year 2026 · Official sources

Property assessment and appeals in Newfoundland and Labrador

Assessed by Two assessors under the Assessment Act, 2006: the Municipal Assessment Agency (MAA) assesses property in every municipality except St. John's, including the cities of Corner Brook and Mount Pearl; the City of St. John's Assessment Division assesses property in St. John's · Valuation date for 2026: Actual (market) value as of the base date (Assessment Act, 2006 s. 17). In MAA municipalities the base date is January 1 of every year and takes effect one year later: the 2027 tax year uses values as of January 1, 2026. In St. John's the base date is January 1 of every second year and takes effect two years later: 2026 and 2027 assessments use January 1, 2024 (s. 2, s. 19). · Annual in MAA municipalities; every two years in St. John's. Assessment rolls are prepared each year between January 1 and August 31 unless the minister extends the time (s. 10).

Newfoundland and Labrador has two property assessors. The Municipal Assessment Agency values property in the province's towns and the cities of Corner Brook and Mount Pearl every year; the 2027 tax year uses values as of January 1, 2026. The City of St. John's values its own property every two years; 2026 and 2027 assessments use January 1, 2024. Appeals must be filed within 60 days of the date on the notice and go to an assessment review commissioner appointed by the council.

How assessment works in Newfoundland and Labrador

Two assessors under the Assessment Act, 2006: the Municipal Assessment Agency (MAA) assesses property in every municipality except St. John's, including the cities of Corner Brook and Mount Pearl; the City of St. John's Assessment Division assesses property in St. John's

The Assessment Act, 2006 governs assessment across the province. The MAA provides "annual assessments to all municipalities in Newfoundland and Labrador, except for the City of St. John's, which provides its own assessment service". The MAA is responsible for more than 210,000 properties; St. John's has "more than 50,000 properties to assess every two years".

An assessor "shall assess real property at actual value", meaning the market value of the fee simple interest, determined as of the base date (s. 17). The Act sets the base date as January 1 of every year after 2020 in municipalities, and January 1 of every second year after 2020 in St. John's (s. 2). An assessment takes effect for tax one year after the base date in municipalities and two years after in St. John's (s. 19). So values on a notice are historical: St. John's says the value reflects "what your property was worth on the base date, not today".

Both assessors use mass appraisal. The MAA values homes with a market-adjusted cost approach and commercial property with the cost, income and sales comparison approaches. Property is either residential or commercial; commercial means "all real property other than residential property".

Assessors do not set taxes. Councils set mill rates and apply them to the assessed value (see property tax in Newfoundland and Labrador). New construction and other changes after the roll is completed are picked up through supplementary assessments (s. 24).

Assessment notices

The assessor must deliver a notice of assessment "by mail, electronically or in person" to each person named in the roll, showing the actual value assessed (s. 25). The MAA mails notices when "all the assessments for a municipality have been completed", so the timing depends on the municipality. Its sample notice for the 2027 tax year shows the mailing date, the tax year, the base date (January 1, 2026), the parcel ID and municipality (Box 1), the assessed value split into taxable, non-taxable and business tenant amounts (Box 2) and the appeal deadline (Box 3). Each notice states "THIS IS NOT A TAX BILL"; tax bills come from the municipality. Name and address corrections go to the municipality, not to the MAA.

In St. John's, the City's Assessment Division issues the notices. The 2026 and 2027 notices are based on the January 1, 2024 base date. The appeal deadline is printed on the notice.

Supplementary notices are issued for new construction, additions, major renovations, status changes and similar changes after the roll is completed, and they can be appealed the same way.

How to check your assessment

MAA municipalities: the MAA Assessment Search is open to the public without registering, filtered by municipality, with tax years 2019 to 2027 listed on 2026-10-28. It shows assessed values only. Owners can get a Property Summary Report of the details on file by calling 1-877-777-2807 or emailing [email protected]. Secure access for frequent users is priced at $300.00 for 100 searches.

St. John's: the City's Property Assessment Search shows the assessed value of any residential or commercial property in the city for the current and previous year. Questions go to the Assessment Division at 709-576-8929 or [email protected].

How to dispute or appeal an assessment

  1. 1Talk to the assessor (optional)

    Deadline: Before the appeal deadline; a call does not extend itSources 3, 12

    Both assessors invite owners to call before appealing. The MAA suggests checking the notice, requesting the property's detailed information and speaking to an assessor; St. John's says an assessor will discuss the file and explain the valuation. St. John's warns that contacting the Assessment office "does not extend the appeal period".

  2. 2File a notice of appeal

    Deadline: Within 60 days from the date of the notice of assessment (s. 30(1)); the exact date is in Box 3 of an MAA notice and on the St. John's notice. Late appeals are not permitted: without a notice served in time, "there is considered to be no appeal" (s. 30(2)).Sources 11, 1, 12, 6

    Any party objecting to an error or omission in the roll may appeal, in person or through an agent (s. 30). In MAA municipalities, appeals go to the MAA's director and are filed online only, paid by credit card; the grounds should be as detailed as possible. In St. John's, the appeal section of the notice goes to the Office of the City Clerk with the fee, the grounds, contact details and a choice of an in-person or virtual hearing. An owner who refused an assessor entry or information is not entitled to appeal (s. 47(4)).

  3. 3Assessor review

    Deadline: After filing; no fixed statutory periodSources 2, 1, 12

    After an appeal is filed, the assessor reviews the property file and may ask for an inspection or more information. The MAA reports the review result, typically by email, and the owner then says whether to go ahead. In St. John's the owner can accept the result and withdraw, or continue to a hearing.

  4. 4Hearing before an assessment review commissioner

    Deadline: Scheduled by the commissionerSources 11, 2, 12

    Each municipality and the City must appoint a commissioner by resolution before January 31 each year (s. 32(1)). The commissioner cannot be a councillor or an employee of that council. The MAA calls this the Assessment Review Commission, and St. John's the Assessment Review Court. In St. John's, the hearing letter goes out about 30 days before the hearing and sets a disclosure deadline. The commissioner hears only assessment matters, not tax levels, and gives a written decision; the MAA says reasons follow no later than 15 days after the decision.

  5. 5Appeal to the Supreme Court (Trial Division)

    Deadline: Within 30 days after the mailing or delivery of the commissioner's decision (s. 39(1))Sources 11, 2, 12

    A party aggrieved by the commissioner's decision may appeal to a judge of the Trial Division in the judicial centre where the property is located, on a question of law or jurisdiction (s. 39). The court either confirms the decision or sends it back to the commissioner. The MAA notes the appellant may incur court costs.

Fees: MAA municipalities: the MAA's sample notice for the 2027 tax year states a $25 appeal fee, payable online by credit card only. The MAA says the fee is fully refundable if the appeal is upheld by the Assessment Review Commission or withdrawn at least 10 days before the hearing. St. John's: "$60 for residential properties and $200 for commercial properties. If the appeal is successful, the fee will be returned." Under s. 30(6), a fee for a withdrawn appeal is refundable only if the appeal was withdrawn at least 10 days before the hearing.

An assessment review commissioner appointed by each council (the MAA's Assessment Review Commission; the St. John's Assessment Review Court), with further appeal to the Supreme Court of Newfoundland and Labrador, Trial Division

Phase-ins and caps

The Assessment Act, 2006 does not provide a provincial cap or phase-in on assessment increases, and neither the MAA nor St. John's describes one. A change in value applies in full from the year the assessment takes effect. The City of St. John's Municipal Taxation Act lets council set different minimum taxes for residential and commercial property, and St. John's gives a 25% reduction to senior citizens who are the registered owner and principal resident and are either 65 or older and receiving the Guaranteed Income Supplement, or aged 60 to 64 and receiving the Allowance for the Survivor. Town councils can grant an exemption, remission or deferment of taxes by a two-thirds vote (Towns and Local Service Districts Act s. 115). These are tax measures, not limits on the assessed value.

City property tax pages in Newfoundland and Labrador

Assessment in Newfoundland and Labrador: common questions

Who assesses my property in Newfoundland and Labrador?

If the property is in the City of St. John's, the City's own Assessment Division assesses it. Everywhere else that has a municipal property tax, the assessor is the Municipal Assessment Agency. That covers towns under the Towns and Local Service Districts Act and the cities of Corner Brook and Mount Pearl. Both follow the Assessment Act, 2006 and value property at market value as of a base date.

What base date applies to my 2026 or 2027 assessment?

In St. John's, both the 2026 and 2027 assessments use market value as of January 1, 2024. In MAA municipalities the base date moves every year and the value takes effect one year later. The MAA's 2027 sample notice uses January 1, 2026 for the 2027 tax year. By the same rule in the Act, 2026 MAA assessments use January 1, 2025. The base date is printed on each notice.

How long do I have to appeal?

Sixty days from the date of the notice of assessment, under s. 30 of the Assessment Act, 2006. The exact deadline is printed on the notice (Box 3 on MAA notices). Neither the MAA nor St. John's can accept a late appeal. In St. John's, calling the Assessment Division to discuss the value does not extend the 60 days.

How much does an assessment appeal cost?

In MAA municipalities, the MAA's sample notice for the 2027 tax year states a $25 fee, paid online by credit card. It is refunded if the appeal is upheld or withdrawn at least 10 days before the hearing. In St. John's, the fee is $60 for residential and $200 for commercial property, and it is returned if the appeal succeeds.

Does Newfoundland and Labrador cap assessment increases?

No cap or phase-in appears in the Assessment Act, 2006, and neither assessor describes one. A higher assessment applies in full from the tax year it takes effect. The tax effect depends on the mill rate the council sets each year. In St. John's, residential mill rates were 9.1 mills with water and sewer in 2024, 2025 and 2026.

Sources

Checked a second time against these sources on October 28, 2026

  1. How to Appeal, Municipal Assessment AgencyApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  2. Assessment Appeal Process, Municipal Assessment AgencyApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  3. Should I Appeal?, Municipal Assessment AgencyApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  4. About, Municipal Assessment AgencyApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  5. FAQ: Base Date, Municipal Assessment AgencyApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  6. Sample Assessment Notice, 2027 Tax Year (PDF, May 6, 2026), Municipal Assessment AgencyApplies to 2027 tax year (base date January 1, 2026) · checked October 28, 2026 · copy archived
  7. The Assessment Process, Municipal Assessment AgencyApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  8. Assessment Search, Municipal Assessment AgencyApplies to Current on 2026-10-28 (years 2019-2027) · checked October 28, 2026 · copy archived
  9. Assessment Roll Maintenance, Municipal Assessment AgencyApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  10. Municipal Assessment Agency (home page), Municipal Assessment AgencyApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  11. Assessment Act, 2006, SNL2006 c. A-18.1 (consolidated, amended to 2023 cT-6.2), House of Assembly of Newfoundland and Labrador (King's Printer)Applies to Consolidation as read 2026-10-28 · checked October 28, 2026 · copy archived
  12. Appeal Your Property Assessment, City of St. John'sApplies to 2026 and 2027 assessment notices · checked October 28, 2026 · copy archived
  13. Property Assessments, City of St. John'sApplies to 2024-2027 assessment notices · checked October 28, 2026 · copy archived
  14. Property Assessment Process, City of St. John'sApplies to 2024-2027 assessments · checked October 28, 2026 · copy archived
  15. Towns and Local Service Districts Act, SNL2023 c. T-6.2 (amended to 2026 c16), House of Assembly of Newfoundland and Labrador (King's Printer)Applies to Consolidation as read 2026-10-28 · checked October 28, 2026 · copy archived
  16. City of St. John's Municipal Taxation Act, SNL2006 c. C-17.1 (amended to 2024 c30), House of Assembly of Newfoundland and Labrador (King's Printer)Applies to Consolidation as read 2026-10-28 · checked October 28, 2026 · copy archived
  17. Tax Rates, City of St. John'sApplies to 2024, 2025 and 2026 tax years · checked October 28, 2026 · copy archived
  18. Seniors Tax Reductions, City of St. John'sApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  19. Pricing (Secure Access Searching), Municipal Assessment AgencyApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  20. FAQ: What is an Assessment Notice?, Municipal Assessment AgencyApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived

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