| tax rate | Residential & Commercial: 8.50 mils (min $300 base + 0.00001%); Vacant Land: 8.50 mils (min $300 base + 0.00001%); Oil Storage Companies: 20.00 mils; Banks & Finance Companies: 75.00 mils; Car Lots: 30.00 mils; Personal Care Homes: $50/bed; Preschool/Nursery School: 5.00 mils; Public Storage Facilities and Greenhouse Operations: 9.00 mils; All Other Business Classes: 18.00 mils; Businesses regulated under Taxation of Utilities and Cable Television Companies Act: 2.5% gross revenue; Businesses with no fixed place of operation: 0.6% gross revenue (min $125); Home Based Business (gross revenue <$1000): 0.6% gross revenue (min $50); Home Based Business (gross revenue >$1000): 0.6% gross revenue (base $300 + 0.00001%, max base $400 + 0.00001%) | "Town of Lewisporte 2026 Tax Structure" table under "Property and Business Tax 2026" |
| due dates | All taxes and fees in arrears after June 1, 2026; all other invoices due 30 days from date of issue; discount if paid in full by March 31, 2026 or within 30 days of invoice date, whichever is later | "Due Date" row and "Discount on Taxes" row under "Discounts, Due Dates, and Credit Card Payments" |
| penalty interest | Simple interest rate of 15% per annum, charged at the first day of each month on the outstanding principal | "all taxes and fees in arrears after June 1, 2026, will be charged a simple interest rate of 15% per annum" |
scout note
Lewisporte 2026 mill rates: 8.5 mils residential/commercial property tax ($300 minimum). Business tax rates by class (5–75 mils). Water tax rates by customer type. Discount if paid by March 31 2026; 15% p.a. interest on arrears. Due June 1, 2026.