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Tax year 2026 · Official sources

Tax year 2026 · Official sources

Property tax in Newfoundland and Labrador

1 municipalities covered · Rates as mills (dollars per $1,000)

In Newfoundland and Labrador, property tax is a municipal tax: each council sets its own rate, usually in mills, and the Province levies no provincial or school property tax. Property is assessed at market value by the Municipal Assessment Agency, or by the City itself in St. John's. In St. John's, the 2026 residential rate is 9.1 mills for a home with water and sewer services, plus a $700 water tax per unit.

Newfoundland and Labrador property tax rates by municipality

Residential, latest confirmed year
St. John's110,52520269.10 mills0.9100%0.0%$4,550

Each municipality's rate comes from its own tax rate bylaw or official page; sources are listed on each city page.

How property tax works in Newfoundland and Labrador

Who sets the tax. Every town council "shall impose an annual real property tax on the owners of real property within the town" (Towns and Local Service Districts Act, s. 117). That Act took effect on January 1, 2025. The City of St. John's taxes under its own Municipal Taxation Act. Corner Brook and Mount Pearl have their own councils; the Assessment Act, 2006 treats them as municipalities assessed by the Municipal Assessment Agency (MAA).

Rate format. A town sets its rate as "a percentage of the assessed value" on its last assessment roll, or as "a base amount plus a percentage of the assessed value" (s. 118(1)). The rate, together with other revenue, must cover the year's spending (s. 118(2)). Councils can set different base amounts for residential property, commercial property, vacant land and small non-residential structures (s. 118(3)), and may create classes and subclasses (s. 117(2)). St. John's fixes its rate annually as a percentage of assessed value. It may charge one rate for residential and another for commercial property, and set minimum taxes for each.

Assessment. The MAA assesses every municipality except St. John's, at market value as of a base date that moves every year. St. John's assesses every two years. See assessment in Newfoundland and Labrador.

Other municipal charges. The bill usually carries more than the property tax. Towns can charge water and sewer fees as a fixed amount, a metered rate or another by-law method (s. 132). They may also impose a business tax, and charge local improvement fees. St. John's adds a per-unit water tax, which is $700 in 2026.

Classes. The Assessment Act defines two kinds of property: residential, and commercial, which is "all real property other than residential property".

How rates are written

Rates are usually quoted in mills (dollars per $1,000 of assessed value): in St. John's in 2026, a home assessed at $225,000 with water and sewer services pays 9.1 mills, or $225,000 x 0.0091 = $2,047.50, plus the $700 water tax, for $2,747.50.

Education and school tax

Newfoundland and Labrador has no school or education property tax in 2026. The School Tax Authorities Winding Up Act (1992) repealed the School Tax Act and states: "Every school tax authority constituted under the School Tax Act is abolished." The Crown took over the right to collect school tax owing on July 1, 1992. The current property tax statutes (the Assessment Act, 2006, the Towns and Local Service Districts Act and the City of St. John's Municipal Taxation Act) provide only for municipal taxes.

Bills and due dates

Municipalities bill and collect their own taxes; the MAA's notice says "THIS IS NOT A TAX BILL" and that "Tax Bills are issued by your Municipality". Timing varies by town, within limits set by the Towns and Local Service Districts Act:

- taxes are imposed or varied by council resolution before April 1 of the financial year (s. 106(1)); - the due date in the resolution must be on or before June 30 (s. 106(2)); - a council may allow payment in instalments (s. 110); - it may charge simple or compound interest on late taxes at a rate set by resolution (s. 111); - it may allow a discount for paying on or before March 31, for proven financial hardship, or for charitable and community organizations (s. 112).

St. John's. The due date is printed on the bill. Bills unpaid after the due date are "charged interest at a rate of 1.25% per month compounded monthly". Credit cards are not accepted for taxes; payment is by cash, cheque, debit, bank payment or mail. A pre-authorized plan allows "interest-free monthly payments on your current taxes". The City's page tells commercial owners that payments should cover "quarterly tax bills and any arrears by year-end". A returned payment carries a $20 administrative fee.

What is different in Newfoundland and Labrador

Two assessors, one Act. The MAA values property in every municipality except St. John's on an annual base date. The 2027 tax year uses January 1, 2026. St. John's revalues every second year, and its 2026 and 2027 assessments use January 1, 2024. The Assessment Act, 2006 sets both schedules (s. 2, s. 19).

Outside towns. The Act's real property tax duty applies to town councils (s. 117). In local service districts, the elected committee may "charge a fee for the cost of services or supply" to residents or users of its services (Towns and Local Service Districts Act s. 259).

Business tax and commercial rates. Towns may impose an annual business tax, based on the assessed value of the property used by the business or, where a business has no assessable fixed place, on other bases (s. 125). St. John's has "no separate business tax"; commercial property pays a commercial rate of 29.5 mills with water and sewer in 2026, and downtown properties add a 0.8-mill Business Improvement Area levy.

Relief set by councils. A town council may, by a two-thirds vote, grant an exemption, remission or deferment of taxes (s. 115). St. John's gives a 25% reduction to registered owners who live in the property and are 65 or older and receiving the Guaranteed Income Supplement, or aged 60 to 64 and receiving the Allowance for the Survivor.

More on Newfoundland and Labrador property taxes

  • Newfoundland and Labrador property transfer fees

    Newfoundland and Labrador does not charge a land transfer tax. The cost of changing ownership is the Registry of Deeds registration fee: $100.00 for a value up to $500, plus forty cents for each additional $100 or part of $100. On a $400,000 home the deed fee is $1,698, and a mortgage is charged on the same scale up to a maximum of $5,000.

  • Assessment and appeals in Newfoundland and Labrador

    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.

  • Credits, grants and deferrals in Newfoundland and Labrador

    Municipal programs in the cities we cover.

Newfoundland and Labrador property tax: common questions

Is there a school tax on property in Newfoundland and Labrador?

No. The School Tax Authorities Winding Up Act of 1992 repealed the School Tax Act and abolished every school tax authority. Today's property tax statutes (the Assessment Act, 2006, the Towns and Local Service Districts Act and the City of St. John's Municipal Taxation Act) provide only for municipal taxes. No school tax authority remains to levy a separate school tax.

How is property tax calculated in St. John's?

The City multiplies assessed value by the mill rate and adds a per-unit water tax. For 2026, the residential rate is 9.1 mills with water and sewer services, 8.6 mills with one of them and 8.1 mills with neither. The water tax is $700. A home assessed at $225,000 with both services pays $2,047.50 in property tax plus $700, or $2,747.50. Owner-occupants 65 or older receiving the Guaranteed Income Supplement, or 60 to 64 receiving the Allowance for the Survivor, get a 25% reduction.

When are property taxes due in Newfoundland and Labrador?

Each council sets its own due date. Under the Towns and Local Service Districts Act, a town must impose its taxes by resolution before April 1. The due date it sets must be on or before June 30. Councils may allow instalments, charge interest on late payments and offer a discount for paying by March 31. In St. John's, the due date is printed on the bill, and late taxes carry interest of 1.25% a month, compounded monthly.

Do people outside towns pay property tax?

Property tax in Newfoundland and Labrador is levied by municipal councils on property assessed under the Assessment Act, 2006. In a local service district, the elected committee may charge residents or users "a fee for the cost of services or supply" that it provides, such as water or garbage collection, under the Towns and Local Service Districts Act. That is a service fee, not a real property tax based on assessment.

Is there a business tax in Newfoundland and Labrador?

It depends on the town. The Towns and Local Service Districts Act lets a town council impose an annual business tax, but it does not require one. For a business with a fixed place of business, the tax is set on the assessed value of the property it uses; otherwise it is set on gross revenue. St. John's has no separate business tax. Commercial property there pays a higher commercial mill rate instead: 29.5 mills with water and sewer services in 2026.

Sources

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

  1. Towns and Local Service Districts Act, SNL2023 c. T-6.2 (in force January 1, 2025; 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
  2. 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
  3. School Tax Authorities Winding Up Act, SNL1992 c. S-10.1, House of Assembly of Newfoundland and Labrador (King's Printer)Applies to In force since 1992 (amended 2009) · checked October 28, 2026 · copy archived
  4. Tax Rates, City of St. John'sApplies to 2024, 2025 and 2026 tax years · checked October 28, 2026 · copy archived
  5. Property Taxes & Assessments, City of St. John'sApplies to Current on 2026-10-28 (worked example labelled 2024) · checked October 28, 2026 · copy archived
  6. Paying Property Taxes, City of St. John'sApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  7. Arrears, City of St. John'sApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  8. Seniors Tax Reductions, City of St. John'sApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  9. 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
  10. 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
  11. About, Municipal Assessment AgencyApplies to Current on 2026-10-28 · checked October 28, 2026 · copy archived
  12. Property Assessments, City of St. John'sApplies to 2024-2027 assessment notices · checked October 28, 2026 · copy archived

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