Assessment Cycle

For assessment and taxation, the City of St. John's must determine the market value of all property within the city as of a single date, known as the base date. This base date is in effect for two taxation years.

The base date for 2024 and 2025 assessment notices is January 1, 2022.

Assessors will determine the market value of every property as of this date. This means your assessment is a retrospective or historical value, not the current value. When reviewing your assessment notice it is important to remember this represents what the property was worth as of January 1, 2022 - not what the property is worth today.