{
 "municipality_id": "gx-000094",
 "municipality": "Oak Bay",
 "status_type": "District Municipality",
 "jurisdiction": "British Columbia",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-06-08",
 "official_website": "https://www.oakbay.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "Alternative Tax Collection Bylaw 4821",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.oakbay.ca/wp-content/uploads/2025/02/4821-Alternative-Tax-Collection-Bylaw.pdf",
   "summary": "Provides an alternative method for collecting municipal taxes in Oak Bay.",
   "capture_sha256": "22d8086aeb1f0f60d15f04d55a5ea754da1a155cd9036f8b49594a62eb5c2d6b",
   "captured_at": "2026-06-08T05:38:58+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/22d8086aeb1f0f60d15f04d55a5ea754da1a155cd9036f8b49594a62eb5c2d6b.pdf",
   "link_dead": false,
   "facts": {
    "due_dates": "July 2",
    "penalty_interest": "10% of unpaid portion after due date; penalty abated by 10% of Home Owner Grant if grant applied by first Monday in September"
   },
   "fact_citations": {
    "due_dates": "s.4",
    "penalty_interest": "s.5(a), s.6"
   },
   "transcript_url": "/ca/bc/oak-bay/property-tax/text-22d8086aeb1f/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "Boulevard Frontage Tax Bylaw 3416",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.oakbay.ca/wp-content/uploads/2025/02/3416-Boulevard-Frontage-Tax-Bylaw.pdf",
   "summary": "Levies a frontage tax on properties fronting boulevards for maintenance costs in Oak Bay.",
   "capture_sha256": "8d0ef594e05dbdd2954182c1562746ec3c2fd5bc686379333087f43c050cf324",
   "captured_at": "2026-06-08T05:38:58+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/8d0ef594e05dbdd2954182c1562746ec3c2fd5bc686379333087f43c050cf324.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Code 24: $2.53/ft per year; Code 36: $3.68/ft per year; Code 40: $4.16/ft per year (boulevard maintenance charge)"
   },
   "fact_citations": {
    "tax_rate": "Schedule A"
   },
   "transcript_url": "/ca/bc/oak-bay/property-tax/text-8d0ef594e05d/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/bc/oak-bay/property-tax/"
}