{
 "answer": "In the Town of Bauline, Newfoundland and Labrador, property tax & assessment rules are set by 2025 Taxation & Fee Structure — Town of Bauline, verified 2026-10-18. Penalty interest: 2% simple interest per month on accounts in arrears.",
 "municipality_id": "gx-003239",
 "municipality": "Bauline",
 "status_type": "Town",
 "jurisdiction": "Newfoundland and Labrador",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-10-18",
 "official_website": "https://townofbauline.ca",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "2025 Taxation & Fee Structure — Town of Bauline",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://townofbauline.ca/wp-content/uploads/2026/01/schedule-taxation-fees-2025.pdf",
   "summary": "2025 structure: residential 6.5 mils, commercial 7 mils, vacant land minimum $200, water tax $400, business tax 6.5 mils or 2% gross revenue (minimums $500/$300). Due June 15, 2025; 10% discount if paid by March 31; 15% for GIS recipients by April 30.",
   "discovered_by": "nl-proptax",
   "discovered_at": "2026-10-17",
   "capture_sha256": "c3296b472ab26d0a4f111fff05e7f544f5359e188c2c6fe5085444a478649058",
   "captured_at": "2026-10-18T22:41:18+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/c3296b472ab26d0a4f111fff05e7f544f5359e188c2c6fe5085444a478649058.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Residential: 6.5 Mils; Commercial/Non-Residential: 7 Mils; Business (general): 6.5 Mils; Business based on Gross Revenue: 2%; Vacant Land minimum: $200.00; Utility Tax: 2.5% of Gross Revenue",
    "due_dates": "All Taxes due by 15 June 2025; payment in full by 31 March 2025 for 10% discount; GIS recipients pay in full by 30 April 2025 for 15% discount; payment plan extending beyond 31 March 2025 ending on or before 31 December 2025",
    "penalty_interest": "2% simple interest per month on accounts in arrears"
   },
   "fact_citations": {
    "tax_rate": "\"Property Tax based on assessment 6.5 Mils\" / \"Property Tax based on assessment 7 Mils\" / \"General Business 6.5 Mils\" / \"Business Based on Gross Revenue 2 %\" / \"Minimum property tax on vacant land $200.00\" / \"2.5% of Gross Revenue\"",
    "due_dates": "\"All Taxes are due by 15 June 2025\" / \"Payment in full by 31 March 2025 and receive a ten percent discount (10%)\" / \"pay in full by 30 April 2025 may apply for a fifteen percent discount (15%)\" / \"payment plan extending beyond 31 March 2025 and ending on or before 31 December 2025\"",
    "penalty_interest": "\"Interest will be applied on accounts in arrears at two percent (2%) simple interest per month in accordance with the Municipalities Act, 1999 section 107(1)\""
   },
   "transcript_url": "/ca/nl/bauline/fees/taxation-fee-structure-2025-town-of-bauline/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/nl/bauline/property-tax/"
}