Property tax in Yukon

The Act requires rates to be expressed "as a percentage of assessed values" (s. 58); Whitehorse calls its rates mill rates but applies them as percentages: "a residential property assessed at $200,000 in 2026 will have a tax levy of: 1.097% x $200,000 = $2,194."

No separate school or education tax is provided for on Yukon property. The Assessment and Taxation Act provides for general taxes levied by municipalities and by the Commissioner in Executive Council, plus local improvement taxes and service charges; it contains no school levy. Whitehorse's 2026 formula uses only the City rate: "Assessment x Mill Rate = Tax Levy".

Due date. Under s. 64(2) of the Act, current-year taxes "are due and payable on July 2 in the current year." Collectors must mail tax notices on or before May 15 (s. 63(1)). For rural properties, the Government of Yukon says owners will get their tax notice "in the mail by May 30."

Penalty. An amount unpaid by July 2 is increased the next day by a penalty of "ten per cent of the unpaid amount" (s. 66(1)). The new amount then bears interest (s. 66(2)). Whitehorse states: "Unpaid balances are subject to a 10% penalty starting July 3, 2026."

Municipalities vary. Each municipality bills its own properties, so payment options differ. In Whitehorse for 2026: - taxes were due "by July 2, 2026 at 5 pm"; - payment is accepted by online or telephone banking, e-transfer, in person at City Hall, by mail or by drop box; - credit cards are not accepted for property tax; - a pre-authorized plan lets owners "split your annual tax levy over 12 months from January to December," without the 10% penalty or monthly interest.

Rural properties. Rural owners pay the Government of Yukon. The pay-taxes page notes that payments made after the July 2 deadline "are subject to 10 per cent penalty and interest."

Two-year reassessment cycle. The Government of Yukon says: "We reassess land and buildings every 2 years. We reassess municipalities and rural properties in alternate years. In 2024, we reassessed rural properties. In 2025, we reassessed properties in municipalities." A roll is still prepared every year for each taxing authority.

Assessment notices and complaints. The Government says it mails assessment notices "to all property owners on or before December 15 each year." A complaint goes to the Assessment Review Board and must be submitted "within 30 days from the mailing date on your notice" (Act s. 25(3)). A late complaint can be filed up to 90 days after mailing, with special circumstances and a $10 application fee, refunded if the Assessment Appeal Board accepts it. A further appeal to the Assessment Appeal Board needs a $10 deposit per property, returned if the appeal is allowed (s. 41(4)).

Home Owners Grant. The Yukon Home Owners Grant reduces tax on a principal residence. Whitehorse lists the 2026 amounts as "Under 65: 50% of Property Taxes, up to a maximum of $450" and "65 and over: 75% of Property Taxes, up to a maximum of $500", applying only if taxes exceed $100. It is not applied automatically and must be applied for every year. In Whitehorse, owners whose mortgage company pays had to apply by June 10, 2026.

Seniors' property tax deferment. Owners aged 65 and over can postpone property taxes on the home they own and live in. The Government of Yukon runs the program for homes outside municipalities, where it is the taxation authority. It says up to 75% of the assessed value of the home can be deferred, and that the deferral can cover "all or part of your home's annual property taxes minus the Home Owners Grant." The City of Whitehorse lists a seniors' deferment for City properties and says "up to 75% of the assessed value for titled properties and 50% of the assessed value for homes in a mobile home park can be deferred."