For more information on Nunavut’s Property Tax email us at email@example.com.
Click on the link for a copy of Nunavut’s Property Tax Act.
Nunavut imposes property taxes on an ad-valorem basis, according to the value of the property, and these are calculated as a percentage of taxable price. The taxable price is determined through property assessments.
Rates of Tax
The Mill rate is determined each calendar year by the Minister of Finance. The Minister must establish a general mill rate for each property class in the general taxation area and an education mill rate for all assessed property in the general taxation area.
Please refer to the Nunavut Tax Rate Sheet for this year’s property tax mill rates.
Calculation of Tax
Property Tax is applied annually to home owners and property owners. The property tax levy is calculated by multiplying the mill rate determined by the Minister of Finance for the given year by the assessed value of the property plus improvements.
Collection of Tax
Property tax invoices are mailed to property owners annually showing the current year levy and any previous property tax arrears. There are approximately 10,000 taxable properties in Nunavut.
Diamond Municipal Services software is used to administer Nunavut’s Property Tax. This program keeps a database of information for each tax roll account including all property tax transactions, calculation of annual levies and legal description. The system is reconciled monthly to the government's Financial Information System.
Assessments are done to determine the value of land, improvements made to the land, mobile units, pipelines, works and transmission lines. The assessments remain applicable until the expiration of 10 years after the October 31 following the date of the last assessment or until another assessment is done.
Payments in Lieu of Tax
Where the Government of Canada desires to relieve an occupant of federal land from liability to pay property taxes levied for any calendar year in respect of that federal land, a payment in lieu of property taxes may be accepted by the Minister of Finance, where the federal land is in the general taxation area. The Minister of Finance shall not collect property taxes levied for any calendar year in respect of federal land where a payment has been accepted in respect of those taxes.
Interest on tax payable under Part III of the Property Assessment and Taxation Act is added to that tax annually on the anniversary of the day that the tax becomes payable.
Property taxes, interest and other moneys liable to be paid as if they were property taxes under the Property Assessment and Taxation Act bear interest at the rate set out in Directive 915 of the Financial Administration Manual.
Penalties and Fines
Every person who contravenes or fails to comply with this Act or the regulations is guilty of an offence.
Every person is guilty of an offence who:
- Willfully and improperly inserts or procures the insertion of the name of a person in an assessment roll or tax roll;
- Willfully inserts or procures the insertion of a fictitious name in an assessment roll or tax roll;
- Willfully and improperly omits or procures the omission of the name of a person from an assessment roll or tax roll;
- Willfully assesses or procures the assessment of assessed property at too low an amount;
- Willfully fails or refuses to comply with a request or direction from an assessor, board of revision or the Tribunal; or
- Without sufficient reason, refuses or fails to comply with a notice issued by a board of revision or the Tribunal.
Every person who is guilty of an offence under the Property Tax Act or the Property Tax Act regulations is liable on summary conviction to a fine not exceeding $1,000 for an individual, and $5,000 for a corporation, or imprisonment for a term not exceeding six months, in default of payment of a fine.
Property Tax Arrears List
Property taxes are due each year in the fall. A property is in arrears if it has unpaid taxes as of January 1.
The Property Assessment and Taxation Act requires the GN to publish the names of property owners with arrears before July 31 each year. We publish a condensed version of this list in a local newspaper, and make the full arrears list available below:
This document lists all taxable properties outside Iqaluit with arrears greater than $10 as of the report date. We do not list properties when the owners have entered into payment plans with the GN, when ownership is in question, or when an owner has filed an official complaint or appeal regarding their assessment.
Senior Citizens and Disabled Persons Property Tax Relief
Disabled persons and senior citizens are eligible to apply for property tax relief in each taxation year to be considered exempt.
Senior citizens who turn 65 years or older at any point within the relevant taxation period for which they are applying are eligible for the senior citizens property tax relief.
The Minister responsible for finance may exempt the eligible property of a senior citizen or disabled person in the general taxation area from all or part of the taxes on a property where the senior citizen or disabled person is the owner or part owner of the eligible property and ordinarily resides in it.