What is the tax rate? When are taxes due? How is property assessed?
In the Town of Lewisporte, Newfoundland and Labrador, tax sale: Council directs sale by resolution; clerk sells property at public auction to pay taxes, water and sewer fees, local improvement fees, interest and expenses.; 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; Utilities/Cable TV companies: 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%); due dates: All taxes and fees in arrears after June 1, 2026; all other invoices due 30 days from date of issue; early payment discount if paid in full by March 31, 2026 or within 30 days of invoice date, whichever is later; penalty interest: Simple interest rate of 15% per annum, charged at the first day of each month on the outstanding principal. Source: Arrears Sale By-Law; Tax Structure & Fees 2026 – Property & Business Tax Rates, verified 2026-06-05.
| tax sale | Council directs sale by resolution; clerk sells property at public auction to pay taxes, water and sewer fees, local improvement fees, interest and expenses. | s. 4.1; s. 4.3.1 |
Town of Lewisporte procedure for sale of real property with confirmed tax arrears under Towns and Local Service Districts Act 2025: resolution, notice, appeal period, public auction advertisement, and recovery of taxes, water/sewer fees, and interest.
| 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; Utilities/Cable TV companies: 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" — Property and Business Tax 2026 table |
| due dates | All taxes and fees in arrears after June 1, 2026; all other invoices due 30 days from date of issue; early payment discount if paid in full by March 31, 2026 or within 30 days of invoice date, whichever is later | "All taxes and fees in arrears after June 1, 2026" and "Discount on Taxes" section 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 | "simple interest rate of 15% per annum and will be charged at the first day of each month on the outstanding principal" |
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.