Taxes & Rates
The Province’s Local Government Reform in 2023 triggered several changes to taxation within the new Hampton boundaries. The Province amalgamated the former Town of Hampton with the Local Service District of Hampton and portions of the Local Service Districts (LSD) of Norton, Upham and Kingston. With this change, the Minister of Local Government had the authority to fix different tax rates for different portions of a restructured local government.
The Provincial Appointed Transition Facilitator and Transition Committee recommended rates and a budget to the Minister. The rates from the former Local Service Districts include a Provincial rate of $0.4115, as the New Brunswick Department of Transportation and Infrastructure will continue to maintain roads in these areas.
The following 2025 tax rates are per assessed $100.00.
WARD 1
Nauwigewauk/Darlings Island
(Tax Authority Code 443-04)
Residential Rate
$1.28/$100 ($0.8685 + $0.4115)
Non-Residential Rate
$1.4765/$100
Heavy Industrial Rate
$1.4765/$100
Former LSD/Fairmont Sub-Unit
(Tax Authority Code 443-03)
Residential Rate
$1.22/$100 ($0.8085 + $0.4115)
Non-Residential Rate
$1.3745/$100
Heavy Industrial Rate
$1.3745/$100
WARD 2
Hampton (former) Sub-Unit (Tax Authority Code 443-00)
Residential Rate
$1.2800/$100
Non-Residential Rate
$2.1760/$100
Heavy Industrial Rate
$2.1760/$100
WARD 3
Upham Sub-Unit (Tax Authority Code 443-02)
Residential Rate
$1.28/$100 ($0.8685 + $0.4115)
Non-Residential Rate
$1.4765/$100
Heavy Industrial Rate
$1.4765/$100
Norton Sub-Unit (Tax Authority Code 443-01)
Residential Rate
$1.22/$100 ($0.8085 + $0.4115)
Non-Residential Rate
$1.3745/$100
Heavy Industrial Rate
$1.3745/$100