2020 Tax Structure
The Town of Clarenville has implemented an extended payment plan for residential and commercial taxpayers who are experiencing financial hardship caused by Covid-19.
Click Here for More InformationProperty Tax
| Residential | 7.4 mills |
| Commercial | 8.0 mills |
| Minimum Tax | $300.00 |
*Commercial Property Tax includes apartment buildings that have more than 4 units and buildings that contain both commercial and residential units.
Taxpayers are eligible for the following reduction in their annual residential property taxes on their primary residence only provided that the Total Income into the household is less than that shown. Income is deemed to be income from all sources and includes basement apartment rental income, interest income and also includes the income of both spouses:
Annual Income – Reduction
0.00 – $20,000 – 40%
$20,001 – $21,500 – 30%
$21,501 – $23,000 – 20%
$23,001 – $25,000 – 10%
For first time applicants, the reduction will be based on their current year’s income. The first time applicant will complete a form indicating their estimated household income for the current year. They will receive a provisional tax credit based on the estimated income. The property owner will then be responsible for verifying their estimated income with the Town by providing copies of Revenue Canada Assessment Notices for the year in question when it becomes available. After the income is confirmed, the credit amount will be adjusted out of the taxpayer’s account.
Applications for this reduction are available below:
Application for Reduction of Property Tax Application for Interest Exemption Water & Sewer Tax
Residential
| Residential | $360.00 per unit |
| Apartment Buildings (4 units or less) | $360.00 per unit |
| Boarding Rooms | $100 per room per year |
Vacant Land and Properties with No Water
& Sewer Connection | 1/2 the yearly base rate |
Commercial
| Commercial Buildings – includes properties that are mixed (commercial and residential) | $360.00 base rate + 2.5 mills of assessed value |
| Apartment Buildings (more than 4 units) | $360.00 per unit |
| Tax Exempt Buildings | $360.00 base rate + 4.5 mills of assessed value |
| Home Based Beauty Salons, Bed & Breakfasts, Churches, Dog Grooming and Not-For-Profit Organization | $360.00 base rate |
| Properties with No Water & Sewer Connection | 1/2 of yearly base rate |
Water Meters/Sewer
| Hotels, Laundromats, Rest Homes & Industrial Businesses | $1.80 per 1000 gal |
| Fish Plants | $1.80 per 1000 gals up to 5 million gal used in a calendar month. $2.30 per 1000 gals used in excess of 5 million gal in a calendar month. |
| Minimum Monthly Charge Sewer Charge | $60.00 Sewer Charge Buildings with meters to be charged an amount equivalent to water charge |
| Turn Off & Hookup Fee | $50.00 |
Poll Tax
Business Tax
(1) Where business has a fixed place of business:
| Class B | Bed & Breakfasts, Caterers, Daycare Facilities, Boarding Homes, Funeral Homes, Lounges, Restaurants, Night Clubs |
| Mill Rate: | 11 |
| Min. Charge: | $300.00 |
| Class C | Nursing Homes, Personal Care Homes |
| Mill Rate: | 6 |
| Min. Charge: | $400.00 |
| Class D | Drydocks / Shipyards |
| Mill Rate: | 19.5 |
| Min. Charge: | $400.00 |
| Class E | Excavation Contractors, Mining or Quarrying (Stone, Shale or Gravel), Paving Companies |
| Mill Rate: | 13 |
| Min. Charge: | $1000.00 |
| Class F | Banks, Finance and Trust Companies |
| Mill Rate: | 110 |
| Min. Charge: | $400.00 |
| Class G | Garages, Car Sales, Service Stations, Gas Bars with or without Convenience Stores, Machine Shops and Recreational Vehicle Sales |
| Mill Rate: | 13 |
| Charge: | $400.00 |
| Class H | Hotels / Motels |
| Mill Rate: | 16.5 |
| Min. Charge: | $400.00 |
| Class I | Industrial, Fish Plants |
| Mill Rate: | 40 |
| Min. Charge: | $400.00 |
| Class J | Mail Order Outlets, Oil Companies, Bulk Storage Plants |
| Mill Rate: | 100 |
| Min. Charge: | $400.00 |
| Class P | Professional Services |
| Mill Rate: | 28 |
| Min. Charge: | $400.00 |
| Class R | General Commercial – including: Contractors (Electrical, Plumbing & Heating, Landscaping), Construction Companies, Building Supply Companies, Manufacturing Firms, Warehousing, Wholesale, Rental Companies, Retail Distributors, Retail with less than 13,000 sq ft |
| Mill Rate: | 12 |
| Min. Charge: | $400.00 |
| Class S | Retail in excess of 13,000 sq ft |
| Mill Rate: | 15 |
| Min. Charge: | $400.00 |
| Class U | Utility Companies |
| Mill Rate: | 2.5% Gross Revenues |
| Min. Charge: | Radio Stations – 25 mills/$400 minimum |
| Class Z | All Other Commercial |
| Mill Rate: | 17 |
| Min. Charge: | $400.00 |
(2) Where business has no fixed place of business:
| Class GR | 3% of Gross Revenue |
Other
| Tax Certificate and Compliance Letters | $100.00 |
| Circus, Amusement and Fairs | $50.00 per day |
| Zoning change | $300.00 deposit must be made upon Council’s approval of zoning change and remaining cost associated with the zoning change to be paid upon completion of transaction. |
| Portable Vendors | As per Policy |
- Council reserves the right to take action on all current years taxes not paid by June 30th of each year, with the exception of water and sewer taxes which may be paid monthly
- Compound interest will be charged on arrears at 5% above prime at January 1, 2019
- Interest on 2019 taxes effective April 1, 2019 – Poll Tax July 1st, 2019.
- Seniors/Pensioners & Low Income Families will be exempt from interest on place of residence only for current taxes until November 30, 2019, upon application to the Town and subject to criteria as set out in the “Exemption From Interest” policy.
