{
 "municipality_id": "gx-000032",
 "municipality": "Delta",
 "status_type": "City",
 "jurisdiction": "British Columbia",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-06-08",
 "official_website": "https://www.delta.ca",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "2026 Delta Permissive Taxation Exemption Bylaw",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.delta.ca/city-hall/bylaws/2026-delta-permissive-taxation-exemption-bylaw",
   "summary": "Grants permissive property tax exemptions for 2026 to qualifying non-profit, charitable, and community organizations in the City of Delta.",
   "capture_sha256": "5cd75839100a880be4538fb8d44b9199657f1256984062a31654fb32ce338b29",
   "captured_at": "2026-06-08T05:38:58+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/5cd75839100a880be4538fb8d44b9199657f1256984062a31654fb32ce338b29.html",
   "link_dead": false,
   "facts": {},
   "fact_citations": {},
   "transcript_url": "/ca/bc/delta/property-tax/text-5cd75839100a/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "Ladner Village Revitalization Tax Exemption Bylaw",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.delta.ca/sites/default/files/2023-10/Bylaw%208331%20Ladner%20Village%20Revitalization%20Tax%20Exemption.pdf",
   "summary": "Provides a revitalization tax exemption for eligible properties in the Ladner Village area of Delta to encourage commercial and mixed-use redevelopment.",
   "capture_sha256": "a6947264ac6116389b8d8ca68dc2b502c890c6d7da28814c24f03a159705ee9e",
   "captured_at": "2026-06-08T05:38:58+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/a6947264ac6116389b8d8ca68dc2b502c890c6d7da28814c24f03a159705ee9e.pdf",
   "link_dead": false,
   "facts": {},
   "fact_citations": {},
   "transcript_url": "/ca/bc/delta/property-tax/text-a6947264ac61/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/bc/delta/property-tax/"
}