A City of Fredericton-commissioned study has measured the “municipal tax effort” of New Brunswick cities. That’s calculated by dividing property taxes and utility rates by median household income. Saint John has the highest at 8.2%; Bathurst, Edmundston, and Moncton are at 6.9%, Fredericton 6.5%, Campbellton 5.5%, Dieppe 5.2% and Miramichi at 5%.