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Town of Torbay's 2026 Tax and Fee Structure
Council adopted the 2026 Budget in the amount of $12,274,147 with the following tax and fee structure at a Public Council Meeting on December 15 , 2025.
th
PROPERTY TAX
Residential 7.70 Mils with a minimum tax of $100.00
Commercial 12.50 Mils with a minimum tax of $150.00
TAX PAYMENT OPTIONS
Payment made in full by March 31, 2026, via Cash, Cheque, Interac Debit, Visa and Mastercard, or
Internet Banking Services.
Interest Free installments via postdated cheques or pre-authorized debit, with payment in full by
December 31, 2026. Interest free option is valid only if all cheques, and pre-authorized debit
transactions are made good. Interest will be reinstated if any of the above noted transactions are
declined or returned NSF. An NSF charge of $25.00 may be applicable.
The Town will accept Visa and Mastercard payments for tax balances paid in full on or before March
31, 2026. A service charge of 2% will applied to all Visa and Mastercard payments to offset bank
processing fees.
1.
2.
3.
INTEREST
1.25% monthly interest will be charged on any unpaid balance of any tax account owed to the Town
of Torbay. Please note all taxes are due and payable as of the invoice date.
Interest will be calculated retroactively to January 1, 2026, and applied at the end of each month
commencing April 2026.
1.
2.
DISCOUNTS
Residential property owners in receipt of the Guaranteed Income Supplement may be eligible for a
25% property tax reduction on the property tax invoice as it relates to their primary residence only.
There is an application process to determine/confirm eligibility. Deadline for applications is June 30,
2026.
Single residential property owners whose single net income is below $22,440 or a family whose
combined family net income is below $53,808 may be eligible for a 20% property tax reduction as it
relates to their primary residence only. There is an application process to determine/confirm
eligibility. Deadline for applications is June 30, 2026.
1.
2.
WATER AND SEWER TAX/FEES
Residential Tax:
Water Only
Sewer Only
Water & Sewer
Commercial Tax:
Water Only
Sewer Only
Water & Sewer
Water and Sewer Connection Fees (Residential / Commercial):
New Construction
Water
Sewer
Existing Developments
Water
Sewer
Other Water and Sewer Fees:
Water and Sewer turn on or turn off, as per resident's request
(Monday - Friday, 8:30 a.m. to 4:00 p.m.)
Water and Sewer turn on or turn off, as per resident's request
(Monday - Friday, 8:30 a.m. to 4:00 p.m. and all day Saturday)
Water and Sewer turn on or turn off, as per resident's request (All day Sunday)
............................................................................................... $225.00 Annually Per Unit
............................................................................................... $150.00 Annually Per Unit
............................................................................................... $375.00 Annually Per Unit
............................................................................................... $275.00 Annually Per Unit
............................................................................................... $200.00 Annually Per Unit
............................................................................................... $475.00 Annually Per Unit
............................................................................................... $1,750.00
............................................................................................... $1,750.00
............................................................................................... $750.00
............................................................................................... $750.00
................................................. $30.00
................................................. $143.00
................... $190.00
BUSINESS TAX
General Business
Includes all categories except the following and their applicable rates:
Farms
Professional Services
Large Retailer
Banks
Bed and Breakfast
Construction (including quarries)
Daycare
Industrial
Service Station and Convenience Stores
Insurance, Investment, Financial
Personal Care Homes
Mobile Vendors (Special Events License)
Mobile Vendors (Annual License)
Mobile Vendors (Town Hosted Events)
Home Based Business / Home Occupation
Public Utility
Minimum Tax
................................................. 17.15 Mils
.................................................... 1.10 Mils
.................................................. 22.85 Mils
.................................................. 24.00 Mils
.................................................. 98.85 Mils
.................................................. 12.60 Mils
.................................................. 19.75 Mils
.................................................... 7.55 Mils
.................................................. 22.85 Mils
.................................................. 19.10 Mils
.................................................. 28.15 Mils
.................................................... 9.15 Mils
........................................................ $50.00
...................................................... $400.00
............................................................ Free
...................................................... $250.00
.................. 2.5% Gross Revenue as Per Act
...................................................... $400.00
SIGNAGE
Permanent Sign Application Fee (No Permit Fee)
Portable Signs / Bold Signs / Rental Signs
.................................................... $125.00
.................... $100.00 per sign as per Act
QUARRIES
Quarry Application Fee
..................................................... $100.00
FACILITY RENTAL (HST WHERE APPLICABLE)
Upper Three Corner:
Senior Softball Field:
Recreation Leagues
Weekend Rental
Junior Softball Field
Multi-Purpose Complex
Soccer Field
Softball Building Complex
$50.00 per hour (includes lights)
$560.00
$35.00 per hour
$60.00 per hour
$40.00 per hour
$60.00 per hour
Non - Prime Hours
Prime Hours
M-F 8:30 a.m. - 2:30 p.m.
M-F 2:30 p.m. -11:30 p.m.
Saturday and Sunday
MULTIPURPOSE ROOM (3 AVAILABLE)
GYMNASIUM - HALF
GYMNASIUM - FULL
Per Room (HOURLY)
Half Gym (HOURLY)
Full Gym (HOURLY)
$30.00
$30.00
$60.00
$36.00
$36.00
$72.00
Torbay Common:
RESIDENTIAL DEVELOPMENT FEES, PERMITS AND REUNDABLE DEPOSITS
Application Fees:
Residential Building Application Fee
Residential Sub-division Application Fee (per lot)
Home Based Business Application Fee
*Non-refundable and payable in advance.
............................................ $50.00*
.......................................... $100.00*
.......................................... $100.00*
Permit Fees / Deposits:
New Construction / Extensions
Basement Apartment
Accessory Buildings / Decks / Patios / Pools over 30m
2
Accessory Buildings / Decks / Patios / Pools equal or less than 30m
2
Accessory Building Construction Deposit
(Accessory Building Deposit $1000 when removing existing after new accessory Building
constructed)
(No building construction deposit is required for accessory buildings 11m or less or unless electrical
is being installed)
2
New Home / Renovation Deposit
Residential General Repairs / Renovations
Residential Demolition
Minimum Permit Fee
Permits are issued once all taxes, fees and charges are paid in full and a letter of clearance is
obtained from our Corporate Services Department.
.......................................... $550.00
.......................................... $250.00
.......................................... $150.00
............................................ $50.00
.......................................... $500.00
.......................................... $500.00
application fee only
application fee only
............................................ $50.00
COMMERCIAL DEVELOPMENT FEES, PERMITS AND REFUNDABLE DEPOSITS
Application Fees:
Commercial Development Application Fee
**All commercial/business/development applications. Payable in advance and non-refundable.
....................................... $100.00**
Permit Fees / Deposits:
Accessory Buildings / Decks / Patios
Accessory Buildings / Decks / Patios equal or less than 30m2
New construction / General Repairs / Renovations / Extensions
Construction Cost (up to $100,000)
Construction Cost (over $100,000)
Rennovation Deposit
Change of use
Commercial Demolition Application Fee
Commercial Demolition Deposit
Minimum Permit Fee
Permits are issued once all taxes, fees and charges are paid in full and a letter of clearance is
obtained from our Corporate Services Department.
........................... $4.00 per sq. m
....................................... $100.00
........... $9.00 / $1000 (min $100)
$900 plus $7.20 / $1000 over $100,000
....................................... $500.00
....................................... $100.00
....................................... $100.00
..................................... $1000.00
....................................... $100.00
OTHER ASSESSMENT AND DEVELOPMENT FEES
New Construction Deposit (Commercial)
Occupancy Permit Fee
(Applicable to all new construction with the exception of Accessory Buildings)
Road Replacement Fee
(Applicable to all new construction when excavation work is required and/or curb
sidewalk cuts)
Road Damage Deposit
Municipal Service Installation Deposit
Driveway Access Deposit
(Required when an additional driveway is requested. Released upon inspection and
provided there is no road damage)
Plumbing Contractor Licence (annual fee)
Road Service Levy on new subdivision development
Recreation Assessment Levy for all residential and commercial lots
*For all subdivision building lot approvals, this fee is to be paid prior to the issuance of a
development permit for the subdivision. For all other residential building lot approvals,
this fee is to be paid prior to the issuance of a building permit.
............ $1000.00
.............. $100.00
............ $1500.00
............ $1000.00
............ $1000.00
.............. $500.00
.......................... $100.00
............ $1000.00 per lot
............ $800.00 per lot*
BACKFILLING AND EXCAVATION
Application Fee
Road Damage Deposit for 6 - 100 loads
Road Damage Deposit for 101 - 200 loads
Road Damage Deposit for 201 - 300 loads
Over 300 loads - Deposit will be determined by the Town at the time of application
......................... $100.00
....................... $1000.00
....................... $1500.00
....................... $2000.00
PROCESSING OF RESIDENTIAL, COMMERCIAL, OR PUBLIC DEVELOPMENT APPLICATIONS (COST
RECOVERY)
Any cost incurred due to the processing of the above noted, including refferals to
engineers, legal, planners, surveyors, public advertisements in paper, or legitimate cost.
The Town will provide a written estimate to the requesting party, with the full cost
recovery amount being paid in advance as a deposit.
Discretionary Use / Variance Process Fee
TOWN PLAN ZONING AND AMENDMENT FEE (COST RECOVERY)
......................... $35.00
The Town will provide a written estimate to the requesting party, with the full cost
recovery amount being paid in advance as a deposit.
CERTIFICATE AND LETTERS
Tax Information
Tax Certificates
Compliance Letters
*Such requests are only processed if all municipal taxes, charges and town liens are paid
in full. Minimum 5 days processing time.
1)
2)
Refundable deposits will be released upon completion of the works to Town standards
and satisfaction.
The cost of other fees and permits requested and not listed will be determined at the
time of approval by the Torbay Town Council.
......................... $100.00
........................... $75.00
......................... $200.00
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