The Water and Sewer Frontage levy is a tax charged to provide for the capital infrastructure of the water and sewer system. All properties that have water or sewer services available to it must provide for the capital cost to keep the system operational. The capital infrastructure includes mains, lift stations, pumping stations, treatment plant etc. Properties connected to the water and sewer systems also pay a user fee to provide for operational costs.
Frontage taxes are calculated by multiplying the taxable foot frontage of the property by the annual frontage rates, subject to a minimum of 50 feet (25 feet for strata parcels), and a maximum of 300 feet. Current rates are $2.08 per foot for water and $1.98 per foot for sewer frontage.