The annual amount of tax payable may be determined as follows:

Non-residential units

Apply a flat rate of 4.4% to the ARV

Residential units

The annual tax payable is shown to the right of the ARV in the table below. Please note that the amount shown is the annual tax. You will be billed twice a year for half this amount.

Should you qualify for relief as a senior citizen, you will be exempt from land tax. Please contact the Land Tax Officer on 297-7537 or 297-7669 for details.

ARV

TAX

ARV

TAX

ARV

TAX

ARV

TAX

3,000

$18.00

20,400

$178.80

69,000

$3,390.00

240,000

$31,025.00

3,300

$19.80

21,000

$186.00

69,600

$3,447.60

246,000

$32,118.80

3,600

$21.60

21,600

$193.20

70,800

$3,562.80

252,000

$33,212.60

3,900

$23.40

22,200

$202.80

72,000

$3,678.00

258,000

$34,306.40

4,200

$25.20

22,800

$217.20

75,000

$3,966.00

264,000

$35,400.20

4,500

$27.00

23,400

$231.60

78,000

$4,254.00

270,000

$36,494.00

4,800

$28.80

24,000

$246.00

81,000

$4,542.00

276,000

$37,587.80

5,100

$30.60

24,600

$260.40

84,000

$4,830.00

282,000

$38,681.60

5,400

$32.40

25,200

$274.80

87,000

$5,118.00

288,000

$39,775.40

5,700

$34.20

25,800

$289.20

90,000

$5,406.00

294,000

$40,869.20

6,000

$36.00

26,400

$303.60

93,000

$5,694.00

300,000

$41,963.00

6,300

$37.80

27,000

$318.00

96,000

$5,982.00

306,000

$43,056.80

6,600

$39.60

27,600

$332.40

99,000

$6,270.00

312,000

$44,150.60

6,900

$41.40

28,200

$346.80

102,000

$6,558.00

318,000

$45,244.40

7,200

$43.20

28,800

$361.20

105,000

$6,846.00

324,000

$46,338.20

7,500

$45.00

29,400

$375.60

108,000

$7,134.00

330,000

$47,432.00

7,800

$46.80

30,000

$390.00

111,000

$7,508.30

336,000

$48,525.80

8,100

$48.60

31,200

$418.80

114,000

$8,055.20

342,000

$49,619.60

8,400

$50.40

32,400

$447.60

117,000

$8,602.10

348,000

$50,713.40

8,700

$52.20

33,600

$490.80

120,000

$9,149.00

354,000

$51,807.20

9,000

$54.00

34,800

$548.40

123,000

$9,695.90

360,000

$52,901.00

9,300

$55.80

36,000

$606.00

126,000

$10,242.80

366,000

$53,994.80

9,600

$57.60

37,200

$663.60

129,000

$10,789.70

372,000

$55,088.60

9,900

$59.40

38,400

$721.20

132,000

$11,336.60

378,000

$56,182.40

10,200

$61.20

39,600

$778.80

135,000

$11,883.50

384,000

$57,276.20

10,500

$63.00

40,800

$836.40

138,000

$12,430.40

390,000

$58,370.00

10,800

$64.80

42,000

$894.00

141,000

$12,977.30

396,000

$59,463.80

11,100

$67.20

43,200

$951.60

144,000

$13,524.20

402,000

$60,557.60

11,400

$70.80

44,400

$1,028.40

147,000

$14,071.10

408,000

$61,651.40

11,700

$74.40

45,600

$1,143.60

150,000

$14,618.00

414,000

$62,745.20

12,000

$78.00

46,800

$1,258.80

153,000

$15,164.90

420,000

$63,839.00

12,300

$81.60

48,000

$1,374.00

156,000

$15,711.80

426,000

$64,932.80

12,600

$85.20

49,200

$1,489.20

159,000

$16,258.70

432,000

$66,026.60

12,900

$88.80

50,400

$1,604.40

162,000

$16,805.60

438,000

$67,120.40

13,200

$92.40

51,600

$1,719.60

165,000

$17,352.50

444,000

$68,214.20

13,500

$96.00

52,800

$1,834.80

168,000

$17,899.40

450,000

$69,308.00

13,800

$99.60

54,000

$1,950.00

171,000

$18,446.30

456,000

$70,401.80

14,100

$103.20

55,200

$2,065.20

174,000

$18,993.20

462,000

$71,495.60

14,400

$106.80

56,400

$2,180.40

177,000

$19,540.10

468,000

$72,589.40

14,700

$110.40

57,600

$2,295.60

180,000

$20,087.00

474,000

$73,683.20

15,000

$114.00

58,800

$2,410.80

186,000

$21,180.80

480,000

$74,777.00

15,600

$121.20

60,000

$2,526.00

192,000

$22,274.60

486,000

$75,870.80

16,200

$128.40

61,200

$2,641.20

198,000

$23,368.40

492,000

$76,964.60

16,800

$135.60

62,400

$2,756.40

204,000

$24,462.20

498,000

$78,058.40

17,400

$142.80

63,600

$2,871.60

210,000

$25,556.00

504,000

$79,152.20

18,000

$150.00

64,800

$2,986.80

216,000

$26,649.80

510,000

$80,246.00

18,600

$157.20

66,000

$3,102.00

222,000

$27,743.60

19,200

$164.40

67,200

$3,217.20

228,000

$28,837.40

19,800

$171.60

68,400

$3,332.40

234,000

$29,931.20

The above table is based on the following residential tax rates and bands.  Each slice of ARV is taxed at the corresponding tax rate.

ARV Band

$

Tax Rate

1

 -

 $   11,000

0.60%

2

 $   11,001

 -

 $   22,000

1.20%

3

 $   22,001

 -

 $   33,000

2.40%

4

 $   33,001

 -

 $   44,000

4.80%

5

 $   44,001

 -

 $ 110,000

9.60%

6

 $  110,001

 -

18.23%