Property tax in Northwest Territories

Rates are quoted in mills, or dollars of tax per $1,000 of assessed value: in Yellowknife in 2026 a residential property pays 6.65 municipal mills plus 2.90 education mills, so each $100,000 of assessment carries ($100,000 ÷ 1,000) x 9.55 = $955 of tax.

The education portion depends on where the property is.

General Taxation Area. The Minister of Finance sets one education mill rate for the GTA by order (s. 75(1)(b)). For 2026 it is 2.46 mills, up from 2.40 in 2025. It does not apply in a GTA education district whose education body has been given the power to receive property tax money under the Education Act (s. 75(4)).

Yellowknife. When a school board requisitions money, council must set education mill rates by bylaw (s. 76(3)). For 2026 to 2027, Yellowknife Education District No. 1 requisitioned $9,217,287 and the Yellowknife Catholic School Board $5,710,998. By-law No. 5138 sets 2.90 mills for every class except Mining and Quarrying, at 4.27 mills. Owners can direct their school support to either board; without a declaration it is split by enrolment, currently 62.36% to YK1 and 37.64% to Yellowknife Catholic Schools.

Other Municipal Taxation Communities. The Department of Finance's 2026 table lists education mill rates of 2.41 (Fort Simpson), 2.22 (Fort Smith), 2.67 (Hay River), 3.04 (Inuvik) and 3.74 (Norman Wells).

Billing differs between the GTA and each municipality.

General Taxation Area. The Department of Finance says that every year "the government mails a tax notice to each assessed owner listed on the assessment roll." Unless a regulation or bylaw says otherwise, taxes are payable 60 days after the notice is sent (s. 90(1)). Finance's property tax page, read on 2026-10-28, gives no calendar due date; it links to the General Taxation Area Interest Regulations.

Yellowknife (2026). The City bills in two parts. The interim bill, mailed at the end of January, is 50% of the 2025 municipal levy plus 50% of the 2025 education levy, and was due March 31, 2026. Final tax notices go out at the end of June and "are due by August 31st"; the City's 2026 final bill window ended Monday, August 31, 2026. Unpaid accounts are charged 1.8% per month. An interest-free monthly plan takes 1/12 of the previous year's taxes from January to June and 1/6 of the June balance from July to December.

Due dates in the other Municipal Taxation Communities are set locally: section 90(1) lets a bylaw replace the 60-day rule, so dates vary by community.

GTA mill rates for 2026. The Department of Finance's table sets general mill rates of 11.93 for Hydrocarbons (Class 3), 3.66 for Minerals (Class 4), 24.89 for Pipelines (Class 5) and 2.25 for all other classes, plus the 2.46 education rate. The Minerals rate has been 3.66 since 2025, down from 11.96 in 2024. The table notes that the 2.25 rate "Assumes that no general mill rate increase requests are received from General Taxation Areas communities before June 5, 2026."

Hinterland. Assessment covers land and improvements in the "Hinterland", which MACA says includes "mines, oil and gas installations and telecommunications infrastructure located outside of community boundaries."

Yellowknife's 2026 levy. By-law No. 5137 (passed June 24, 2026) raises $42,216,000 with municipal rates of 6.65 mills (Residential), 7.25 (Multi-Residential), 14.00 (Commercial and Industrial), 17.59 (Mining and Quarrying), 7.53 (High-Density Parking) and 6.47 (Agricultural). The City says the 3.7% increase Council approved "applies to the overall municipal tax levy, not to every individual property tax bill"; the 2026 bills were the first to use the 2025 General Assessment.

Relief. Finance notes that the Senior Citizens and Disabled Persons Property Tax Relief Act offers relief to owners aged 65 or older; see the NWT seniors' and disabled persons' relief. Yellowknife lists a rebate of up to $2,000 a year for seniors and for persons living with a disability who own and live on the property.

City page: Yellowknife.