Taxation
The City of St. John’s calculates the Municipal Tax for your property based on the property's assessed value and City Council approved mil rate. Water tax is calculated on a per unit basis. Visit our Assessment page to find out more about their roles.
Mil rates have been used by the City of St. John's since 1982. A mil rate is the method used to determine the taxes that are to be paid on a property.
For example: A residential property that has been assessed at $225,000 in 2021 is taxed at a residential mil rate of 7.7 mils. To determine the amount of property tax that is paid on that house, you multiply the assessed value by the mil rate (i.e. $225,000 x .0077 = $1732.50). This is the Realty Tax portion of the total tax payable. Add a water tax of $620 (single family dwelling) and the total tax payable for this property in 2021 is $2,352.50.
Current Tax Rates
| Category | Rate Fee | |||
| 2022 | 2021 | 2020 | 2019 | |
| Residential Realty | ||||
| With water & sewer services | 8.3 mils | 7.7 mils | 7.7 mils | 7.7 mils |
| With either water or sewer services (1) | 7.8 mils | 7.2 mils | 7.2 mils | 7.2 mils |
| Without water & sewer services (1) | 7.3 mils | 6.7 mils | 6.7 mils | 6.7 mils |
| Vacant Land | 8.3 mils | 7.7 mils | 7.7 mils | 7.7 mils |
| Senior Citizens (GIS Recipients) | 25% reduction | 25% reduction | 25% reduction | 25% reduction |
| Commercial Realty | ||||
| With water & sewer services | 26.9 mils | 26.1 mils | 26.1 mils | 26.1 mils |
| With either water or sewer service (1) | 26.4 mils | 25.6 mils | 25.6 mils | 25.6 mils |
| Without water & sewer services (1) | 25.9 mils | 25.1 mils | 25.1 mils | 25.1 mils |
| Vacant Land | 13.45 mils | 13.05 mils | 13.05 mils | 13.05 mils |
| Utility Tax | 2.5% - gross revenue | 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 |
4% of the amount charged on lodging |
| Business Improvement Area (BIA) (Downtown Development Area only) |
0.8 of a mil has been added to the commercial mil-rate (Levy) |
0.8 of a mil has been added to the commercial mil-rate (Levy) |
0.8 of a mil has been added to the commercial mil-rate (Levy) |
As determined to a maximum of $4,000 |
| Water Rates (per unit per year) | ||||
| Residential | $625.00 | $620.00 | $605.00 | $605.00 |
| Commercial | $625.00 | $620.00 | $605.00 | $605.00 |
| Water Meter Rates | ||||
| Monthly consumption rates | ||||
| Per 1000 gallons | $6.31 | $6.26 | $5.96 | $5.96 |
| Per cubic meter | $1.39 | $1.38 | $1.30 | $1.30 |
| Monthly base charge: | ||||
| 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 |
$29.30 $44.02 $73.28 $146.47 $233.65 $467.76 $747.72 $1,461.52 $2,337.76 $3,359.44 |
| Source: Revenue Accounting Division, City of St. John's | ||||
If you would like further information, please contact the City of St. John's, Department of Financial Management by email: taxation@stjohns.ca