Taxation

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
2021 2020 2019
Residential Realty
With water & sewer services 7.7 mils 7.7 mils 7.7 mils
With either water or sewer services (1) 7.2 mils 7.2 mils 7.2 mils
Without water & sewer services (1) 6.7 mils 6.7 mils 6.7 mils
Vacant Land 7.7 mils 7.7 mils 7.7 mils
Senior Citizens (GIS Recipients) 25% reduction 25% reduction 25% reduction
Commercial Realty
With water & sewer services 26.1 mils 26.1 mils 26.1 mils
With either water or sewer service (1) 25.6 mils 25.6 mils 25.6 mils
Without water & sewer services (1) 25.1 mils 25.1 mils 25.1 mils
Vacant Land 13.05 mils 13.05 mils 13.05 mils
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 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 $620.00 $605.00 $605.00
Commercial $620.00 $605.00 $605.00
Water Meter Rates
Monthly consumption rates
   Per 1000 gallons $6.26 $5.96 $5.96
   Per cubic meter $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
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