Tax Structure

Property Tax

Business Tax

Water/Sewer Taxes

Residential Development Fees & Permits (see note 1)

Notes

Note 1: This fee pertains to properties outside of the municipality but covered under the fire department catchment zone.
Note 2: Fee is 2% of the cost of the work as determined in the contract value of the work, or if no contract value is supplied, an estimated value by the Town will be considered the true value. This fee applies to remediation related work.

All Fees and Licenses are to be Paid in Advance – Permit Fees are non-refundable.

A discount rate of 10% is only applicable to Residential Property, Water & Sewer taxes, which must be paid in full by March 31, 2026, to avail of the 10% discount on all current taxes.

The 2026 Municipal Taxes are due by March 31st, 2026. Compound interest of 1% monthly will be charged on all outstanding balances on the first of the month, starting April 1st, 2026. If your account is paid in full by December 31st, 2026, you may qualify for interest relief of interest incurred on 2026 municipal taxes only. Any collection fees incurred on individual accounts will be charged to taxpayers.

Please Note: Failure to receive a tax bill does not excuse a taxpayer from the responsibility of the tax payments. Please ensure the town is notified of any changes to your mailing address.

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News & Updates

Residential Property Tax (Assessed equal to or less than $56,450) Residential Property Tax (Assessed equal to or greater than $56,450)	$350.00 plus 0.00001% 6.2 mil
Commercial Property Tax <$56,450 Commercial Property Tax >$56,450	$350.00 plus 0.00001% 9.0 mils
Vacant Land Tax (first property)	$350.00
Vacant Land Tax (each additional property)	$150.00

Non-Profit Organization	8.5 mils
Hospitality/Hotels/B & BNon-Profit Organization	10.5 mils
General Business/Greenhouses	18 mils
Drug, Jewelry Stores, Creative Manufacturing	20 mils
Take-outs	18 mils
Commercial/Industrial/Argentia	24 mils
Grant in Lieu of Business Occupancy	23 mils
Professional Offices/Educational Facilities	30 mils

Mining, Quarry, Mineral Processing	80 mils or min $3,000.00
Marshalling Yards – Argentia Industrial	$2,500 per 1st acre; $1,500.00 per additional acres
Importer/Exporter Business Industrial	80 mils or min $10,000.00
Salvage Yard – Industrial	80 mils or min $10,000.00
Mail Order House	85 mils
Banks/Finance Companies	125.5 mils
Oil Companies (with fixed address)	125.5 mils
Utilities (Cable/Phone/Oil/Power)	2.5 % of Gross Revenue
All Other Commercial (no fixed address)	2/3 of 1% of Gross Revenue
Minimum Business Tax Commercial	$500.00
Minimum Business Tax Industrial	$600.00

Contractors:
Home construction/additions	18 mils or min $500.00
Painting/electrical/general repairs	18 mils or min $500.00
Waste removal	18 mils or min $500.00
Excavation Contractors, Mining or Quarrying, Paving Contractors	18 mils or min $500.00

Metered Water Rates	$105.00 per month or 75₵ per 1,000 gallons whichever the greater value
Water Only	$312.00
Water/Sewer	$380.00
B&Bs/Motels/Hotels/Efficiency Units (4 units or less)	$380.00
(Each additional unit)	$30.00
Water Only Vacant Land	$70.00
Sewer Only Vacant Land	$30.00
Commercial Water/Sewer	$380.00
(Each additional unit)	$105.00
Apartment Water & Sewer (First unit)	$380.00
(Each additional unit)	$55.00
Home Based Business Water & Sewer	$380.00
Each additional Unit	$55.00
Trailer Park (Base Rate)	$380.00
(Each trailer)	$105.00
Harbour Authorities	$520.00
Educational Facilities	$380.00 + 5.5 mils
Water/Sewer Industrial Port Operations	$400.00 minimum or 9.5 mils

Application Processing Fee (when approved a regular permit fee is required to obtain permit)	$25.00
NSF Cheque Fee (bank fee + town processing fee)	$30.00
Sheds/Patios & Pools	$50.00
General Repairs/Landscaping	$25.00
Residential Extensions Permit	$75.00
Residential Building Permit	$150.00
Residential Occupancy Permit	$150.00
Front Landscaping (By-law 2 years)	$500.00 (100% refundable)
Commercial Non-Residential Building Permit	.009 of total project cost or $10,000 (whichever the greater value)
Commercial Occupancy Permit	$150.00
Commercial Renovations	.009 of total project cost or $150 (whichever the greater value)
Recycler Permit (Yearly Fee)	$250.00
Vendor Permit (30 day permit)	$50.00
Vendor Permit (1 day)	$25.00
Tax Certificate or Letter of Compliance	$250.00
Taxi Permit (per taxi per year) or Uber	$100.00
Amendments of Variance Fee	$100.00 plus costs
Municipal Plan Amendment for Commercial Dev.	$500.00 plus costs
Water Fee (Turn on or off)	$50.00
Residential Water Hook Up	$200.00
Residential Sewer Hook Up	$200.00
Commercial Water Hook Up	actual cost; minimum $400.00
Commercial Sewer Hook Up	actual cost; minimum $400.00
Pavement Cutting for Water Hook Up	actual cost; minimum $500.00
After Hours Call Out Fee – Residential non emergency	$200.00
After Hours Call Out Fee – Commercial non emergency	$300.00
Mining/Quarry/Marshalling Yard	$1,500.00
Quarry Permit Renewal Fee	$500.00
Fish Processors/Buyers	$500.00
Aquaculture Permit Fee	$500.00
Dog Kennel Fee	$500.00
Commercial Demolition, Remediation & Related Services Permit Permit Fee Wharf Residential Permit Fee Wharf Residential Fire Protection Fee	2% cost of work (see note 1) $75.00 $500.00 $50.00 (see note 2)