{
 "municipality_id": "gx-000123",
 "municipality": "Salmon Arm",
 "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://salmonarm.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "Sanitary Sewer Frontage Tax Bylaw 4621",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.salmonarm.ca/DocumentCenter/View/161/4621---Sanitary-Sewer-Frontage-Parcel-Tax",
   "summary": "Imposes a frontage/parcel tax on properties in Salmon Arm to fund sanitary sewer infrastructure.",
   "capture_sha256": "b9efc02a71847423ba2f8bee24a088dc606fa275fbd484a057e09ae41cf1a021",
   "captured_at": "2026-06-08T05:38:58+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/b9efc02a71847423ba2f8bee24a088dc606fa275fbd484a057e09ae41cf1a021.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "2025: $2.34/taxable foot of frontage; 2026: $2.70; 2027: $3.05; 2028: $3.41; 2029: $3.77; 2030: $4.13; 2031: $4.48; 2032: $4.84; 2033: $5.20; 2034 and thereafter: $5.56"
   },
   "fact_citations": {
    "tax_rate": "s. 2(3)"
   },
   "transcript_url": "/ca/bc/salmon-arm/property-tax/text-b9efc02a7184/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "Water Frontage Tax Bylaw No 4622",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.salmonarm.ca/DocumentCenter/View/173/4622---Water-Frontage-Parcel-Tax",
   "summary": "Imposes a frontage/parcel tax on properties in Salmon Arm to fund water distribution infrastructure.",
   "capture_sha256": "8245d5210659c081ba4b6e1976caec14074fc4fc52dcb3b899e2cb5ac3a1999e",
   "captured_at": "2026-06-08T05:38:58+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/8245d5210659c081ba4b6e1976caec14074fc4fc52dcb3b899e2cb5ac3a1999e.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "2025: $2.32/taxable foot of frontage; 2026: $2.55; 2027: $2.79; 2028: $3.03; 2029: $3.27; 2030: $3.50; 2031: $3.74; 2032: $3.98; 2033: $4.22; 2034 and thereafter: $4.45"
   },
   "fact_citations": {
    "tax_rate": "s. 2(3)"
   },
   "transcript_url": "/ca/bc/salmon-arm/property-tax/text-8245d5210659/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/bc/salmon-arm/property-tax/"
}