{
 "municipality_id": "gx-000136",
 "municipality": "Summerland",
 "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.summerland.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "MRDT Tax Bylaw No 2025-016 Consolidated to October 21, 2025",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": "2025-10-21",
   "document_url": "https://www.summerland.ca/docs/default-source/your-city-hall/bylaws---policies/district-bylaws/mrdt-tax-bylaw-no-2025-016-cons-to-october-21-20253f9aa65cf68d6e33909cff00007e7f94.pdf?sfvrsn=3617c8fb_0",
   "summary": "Consolidated MRDT Tax Bylaw 2025-016 imposing a Municipal and Regional District Tax on accommodation revenues.",
   "capture_sha256": "a02f5ffd941adceba31c6479d78adbfcf6126bc308275b253bf4c9a4b53747e5",
   "captured_at": "2026-06-08T05:38:58+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/a02f5ffd941adceba31c6479d78adbfcf6126bc308275b253bf4c9a4b53747e5.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "three (3) percent"
   },
   "fact_citations": {
    "tax_rate": "s. 2"
   },
   "transcript_url": "/ca/bc/summerland/property-tax/text-a02f5ffd941a/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "Parcel Tax Bylaw 2018-006 (Mountain Growers)",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.summerland.ca/docs/default-source/your-city-hall/bylaws---policies/district-bylaws/parcel-tax-bylaw-2018-006-%28mountain-growers%29.pdf?sfvrsn=6002f5fb_0",
   "summary": "Parcel Tax Bylaw 2018-006 imposing a parcel tax on properties within the Mountain Growers area.",
   "capture_sha256": "08dc0580ec2d3cbef39150c412f4eac834324bbe50d74cc5b11258260bc84087",
   "captured_at": "2026-06-08T05:38:58+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/08dc0580ec2d3cbef39150c412f4eac834324bbe50d74cc5b11258260bc84087.pdf",
   "link_dead": false,
   "transcript_url": "/ca/bc/summerland/property-tax/text-08dc0580ec2d/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "Permissive Tax Exemption (2026-2029, NPO) Bylaw No. 2025-020",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.summerland.ca/docs/default-source/your-city-hall/bylaws---policies/district-bylaws/pte-%282026-2029-npo%29-bylaw-no-2025-020-%28signed%29.pdf?sfvrsn=9a25c6fb_2",
   "summary": "Bylaw 2025-020 granting permissive property tax exemptions to non-profit organizations for 2026-2029.",
   "capture_sha256": "9028793134f7fc7552f7a9d3c7a8501812c03266aeb1cf4b50e6a194fbfb5171",
   "captured_at": "2026-06-08T05:38:58+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/9028793134f7fc7552f7a9d3c7a8501812c03266aeb1cf4b50e6a194fbfb5171.pdf",
   "link_dead": false,
   "facts": {},
   "fact_citations": {},
   "transcript_url": "/ca/bc/summerland/property-tax/text-9028793134f7/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "Tax Rates (2025) Bylaw No. 2025-012",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.summerland.ca/docs/default-source/your-city-hall/bylaws---policies/district-bylaws/2025-012-tax-rates-bylaw-2025-%28signed%29.pdf?sfvrsn=7953cafb_0",
   "summary": "Tax Rates Bylaw 2025-012 setting annual property tax rates for various property classes in Summerland.",
   "capture_sha256": "f1426f5af112a6fac6f27c075c992a08dba6a1c34b860d23b063961c46ddeda7",
   "captured_at": "2026-06-08T05:38:58+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/f1426f5af112a6fac6f27c075c992a08dba6a1c34b860d23b063961c46ddeda7.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Varies by Property Class and Column per Schedule A (e.g. Residential General 2.25315)",
    "penalty_interest": "ten per cent (10%)"
   },
   "fact_citations": {
    "tax_rate": "Schedule A TO BYLAW 2025-012",
    "penalty_interest": "s. 3"
   },
   "transcript_url": "/ca/bc/summerland/property-tax/text-f1426f5af112/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/bc/summerland/property-tax/"
}