Taxation

The City of St. John's calculates the municipal tax for your property based on the property's assessed value multiplied by the current mill rate. A mill rate is the method used to determine the taxes that are to be paid on a property. The City of St. John's has used mill rates since 1982.

Water tax is calculated on a per unit basis.

Current Tax Rates

Residential tax rates
Category	2024	2023	2022
with water and sewer services	9.1 mils	8.3 mils	8.3 mills
with either water or sewer services	8.6 mils	7.8 mills	7.8 mills
without water & sewer services	8.1 mils	7.3 mills	7.3 mills
vacant land	9.1 mils	8.3 mills	8.3 mills
senior citizens (GIS recipients)	25% reduction	25% reduction	25% reduction

Commercial tax rates
Category	2024	2023	2022
with water and sewer services	29.5 mils	26.9 mills	26.9 mills
with either water or sewer service	29.0 mils	26.4 mills	25.6 mills
without water and sewer services	28.5 mils	25.9 mills	25.9 mills
vacant land	14.75 mils	13.45 mills	13.45 mills
utility tax	2.5% - gross revenue	2.5% - gross revenue	2.5% - gross revenue
accommodation tax	4% of the amount charged on lodging	4% of the amount charged on lodging	4% of the amount charged on lodging
Business Improvement Area (BIA) downtown development area only	0.8 of a mill added to the commercial mill rate (levy)	0.8 of a mill added to the commercial mill rate (levy)	0.8 of a mill added to the commercial mill rate (levy)

Water tax
Category	2024	2023	2022
Residential	$675.00	$670.00	$625.00
Commercial	$675.00	$670.00	$625.00

Water meter rates
Monthly consumption/ base charge	2024	2023	2022
Per 1000 gallons	$6.81	$6.76	$6.31
Per cubic meter	$1.50	$1.49	$1.39
5/8" meter 3/4" meter 1" meter 1½" meter 2" meter 3" meter 4" meter 6" meter 8" meter 10" meter	$29.30 $44.02 $73.28 $146.47 $233.65 $467.76 $747.72 $1,461.52 $2,337.76 $3,359.44	$29.30 $44.02 $73.28 $146.47 $233.65 $467.76 $747.72 $1,461.52 $2,337.76 $3,359.44	$29.30 $44.02 $73.28 $146.47 $233.65 $467.76 $747.72 $1,461.52 $2,337.76 $3,359.44