Marystown, Newfoundland and Labrador
· adopted 2026-02-27
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Snapshot 74cbb9db3982 · verified 2026-06-05 ·
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unofficial consolidation, the official version is held by the municipal clerk.
## TOWN OF MARYSTOWN PUBLIC NOTICE
## 2026 TAX STRUCTURE
In Compliance with the provisions of the Municipalities Act, Chapter M-24, S.N. 1999, Province of Newfoundland and Labrador, the following rates of taxes and fees are applicable for the 2026 Taxation Year.
## 1. Residential Property Tax
7.0 mils of assessed value with a minimum of $450.00 per property per year
$50.00 flat fee for vacant land that cannot be developed or accessed (upon approval)
Residents who are property owners who may be experiencing financial hardship, based on family size and household income before tax, may be eligible for a property tax reduction of 10% on their primary residential property only. Income is deemed to be income from all sources, including basement apartment rentals, investments, benefits, spousal income or other means.
Senior Citizens (65 years of age and older) are eligible for a reduction of $100.00 in their annual residential property tax on their primary residential property only, subject to proof of ownership and occupancy, if required.
Applications for both reductions are available at the Town office. Residents are eligible for only one reduction per primary residential property and must apply for it on an annual basis.
## 2. Commercial Property Tax
8.5 mils of assessed value with a minimum of $550.00 per property per year
| | 3. Business Tax - Banks, Finance Companies & Loan 101.0 mils of assessed value, minimum $500.00 |
|-----------------------------------------------------------|---------------------------------------------------------------------------------------------------|
| Companies - Fish Plants | 101.0 mils of assessed value, minimum $500.00 |
| | 57.0 mils of assessed value, minimum $500.00 |
| - Rent-A-Car Offices | 21.0 mils of assessed value, minimum $500.00 |
| - Professional Offices, Insurance Offices | 56.0 mils of assessed value, minimum $500.00 |
| - Bulk Storage Plants | |
| - Other Industrial | 37.0 mils of assessed value, minimum $1,000.00 |
| - Department Stores/Grocery Stores in excess of 12,000 ft | 21.0 mils of assessed value, minimum $500.00 |
| - Hotels/Motels - Retirement Homes | 17.0 mils of assessed value, minimum $500.00 6.5 mils of assessed value, minimum $500.00 |
| - Other Commercial | 13.0 mils of assessed value, minimum $200.00 |
| - Utility Tax | 2.5% of Gross Revenue |
| - Minimum Business Tax | $200.00 per year |
| - Airbnb | $400 per year per unit |
| - Tourism Accommodations Tax | 4% of the amount charged on lodging |
- Where Real Property Tax is not applicable to a business because it has no fixed place of business, the business tax shall be set at the minimum rate of 1% of the gross revenue of the business as set out in Section 121 of the Municipalities Act. In any event, the minimum tax will be $200.00 per year.
## 4. Water and Sewer Rates
## Residential
| - Water - Sewer | $39.00 per month per unit $15.00 per month per unit |
|-------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Commercial & Institutions | |
| (Restaurants, Night Clubs, Beauty Salons, Shopping Centers, Car Washes, Public | |
| Buildings, includes Clinics, Office Buildings) - Water - Sewer | $53.00 per month per unit $15.00 per month per unit |
| Take Outs | |
| - Water - Sewer | $48.00 per month per unit $15.00 per month per unit |
| Motels/Hotels | |
| - Water and Sewer | $380.00 per unit per year |
| Shipyard/Offshore Repair Facilities - Water | |
| - Water | Flat Fee - $10,000 minimum per year |
| Other Commercial | |
| - Sewer | $43.00 per month per unit $15.00 per month per unit |
| Retirement Homes School Boards Government Buildings Business Tax Exempt Buildings Metered Water Sales | Flat fee plus 2.5 mils of assessed value Flat fee plus 6.5 mils of assessed value Flat fee plus 6.5 mils of assessed value Flat fee plus 6.5 mils of assessed value $1.46 per 1,000 gal |
The rates charged for water and sewer services to commercial and residential buildings with multiple occupancy are determined by adding the total of water and sewer rates that would be charged to the occupants if they were operating from separate buildings. The levy based on the foregoing rates will be the responsibility of the property owner.
## Water Connect and Disconnect Fees
| - Turn-off and Hookup Fee | $50.00 per occurrence |
|-------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------|
| - Weekends and after hours (except emergencies) | $50.00 per call plus call-out cost |
| Water and Sewer Hook-up Fees | Actual cost incurred by the Town $500.00 deposit required for materials, labour and equipment $500.00 deposit required for pavement cut |
## 5. Licenses, Fees, Permits
- Dog Tags/Cat Tags
- Taxi Cab
- Taxi Driver
- Tax Certificates
- Compliance Letters
## 6. Development Fees
## Residential
- Application Fee
- Excavation/Footing Permit
- Construction Permit
- Demolition Permit (no application fee)
- De-commission & Convert Residence to Accessory Building
- Occupancy Permit Deposit
- General Repairs
## Residential Subdivision
- Application Fee
- Other Fees
## Residential Accessory Buildings, Extensions, Porches, etc.
- Application Fee
- Construction Permit
## Residential Seasonal
- Application Fee
- Excavation/Footing Permit
- Construction Permit
- Occupancy Permit Deposit
## Residential Fences, Patios and Wheelchair Ramps
- Application Fee
- Permit Fee
## Commercial/Business
- Application Fee
- Excavation/Footing Permit
- Construction Permit
No charge
$25.00 per year
$10.00 per year
$100.00 each
$100.00 each
$50.00 payable at time application is made $25.00
$1.00 per m? with a minimum fee of $50.00
$20.00
$50.00
$200.00 payable when Construction Permit is picked up ($150.00 refund when Occupancy Permit is obtained) $20.00
$500.00 payable at time application is made As outlined in the Town's Subdivision Policy
$50.00 payable at time application is made $1.00 per m' with a minimum fee of $50.00
$50.00 payable at time application is made $25.00
$1.00 per m' with a minimum fee of $50.00 $200.00 payable when Construction Permit is picked up ($150.00 refund when Occupancy Permit is obtained)
$50.00
$20.00
$100.00 payable at time application is made
$50.00
$2.00 per m? with a minimum fee of $100.00 up to the $500,000.00 threshold
- Occupancy Permit
- Development with an estimated value in excess of $500,000.00
- Demolition Permit
- Home Business Permit
- General Repairs
## Commercial/Business Accessory Buildings, Extensions, Porches, etc.
- Application Fee
- Construction Permit
- $300.00 payable when Construction Permit is picked up ($200.00 refund when Occupancy Permit is obtained)
1% of the estimated project cost exceeding $500,000.00
$2.00 per m2
$100.00
$50.00
$100.00 payable at time application is made $2.00 per m' with a minimum fee of $100.00 up to the $500,000.00 threshold
## Commercial/Business Fences and Wheelchair Ramps
- Application Fee
- Permit Fee
## Commercial/Business Signage
- Application Fee
- Permit Fee
## Industrial
- Application Fee
- Excavation/Footing Permit
- Construction Permit
- Occupancy Permit
$100.00
$50.00
$100.00
$50.00
$100.00 payable at time application is made $50.00
- $2.00 per m' with a minimum fee of $100.00 up to the $500,000.00 threshold
- $300.00 payable when Construction Permit is picked up ($200.00 refund when Occupancy Permit is obtained)
1% of the estimated project cost exceeding $500,000.00
$2.00 per m?
$100.00
- Development with an estimated value in excess of $500,000.00
- Demolition Permit
- General Repairs
## Industrial Accessory Buildings, Extensions, Porches, etc.
- Application Fee
- Construction Permit
## Industrial Fences and Wheelchair Ramps
- Application Fee
- Permit Fee
## Industrial Signage
- Application Fee
- Permit Fee
$100.00 payable at time application is made 52.00 per m' with a minimum fee of $200.00 up to the $500,000.00 threshol
$100.00
$50.00
$100.00
$50.00
## All Town Plan and Development Regulations Amendments
## 7. Sales from Vehicle/Direct Sales
All transient and/or seasonal vendors:
- (a) selling from temporary locations (i.e. trucks, moveable stalls) excepting those otherwise approved and organized venues where booth fees are being paid; and
- (b) not otherwise paying the Town's regular business tax for their operation
will be required to obtain and display a permit from the Town.
Fees are as follows:
$25.00/day
Or
$200.00/season (four months) and extendable at the rate of $20.00/month
Or
$200.00/year per the minimum business tax applicable
A special student summer business permit will also be available at no cost.
## 8. Interest on Overdue Accounts
All property, business, and water & sewer taxes are due on or before April 30, 2026. All taxes not paid prior to April 30, 2026, will be subject to interest charges. The interest rate will be set at 12%, compounded monthly. All other accounts past due by 30 days will also be subject to an interest rate of 12%.
## 10. NSF Cheque Fee
$ 50.00
The above taxes, rates and fees were adopted by Resolution of Council in a meeting held on January 28, 2026, and amended by Resolution of Council in a meeting held on February 17, 2026.
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Hand
Greg Osmond Town Manager
## Actual cost incurred by the Town $1,000.00 deposit required