{
 "answer": "In the Town of Channel-Port aux Basques, Newfoundland and Labrador, property tax & assessment rules are set by 2026 Tax Structure - Town of Channel-Port aux Basques, verified 2026-10-18. Due dates: ALL TAXES ARE DUE AND PAYABLE BY APRIL 30, 2026. Penalty interest: 2.5% Monthly interest, beginning May 1, 2026; 2.5% discount if paid by March 31, 2026.",
 "municipality_id": "gx-003273",
 "municipality": "Channel-Port aux Basques",
 "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://www.portauxbasques.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "2026 Tax Structure - Town of Channel-Port aux Basques",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.portauxbasques.ca/wp-content/uploads/2026/01/tax-structure-2026.pdf",
   "summary": "Public notice of 2026 taxes: residential 8.5 mils (base $300 up to $35,294.12), commercial 10.5 mils, business tax class I 13 mils, water $348, water+sewer $408, waste fee $180, garbage and emergency response fees.",
   "discovered_by": "nl-proptax",
   "discovered_at": "2026-10-17",
   "capture_sha256": "02df8b1ff49f11eab82bd6f88b21ca7434e4c285988ff07a26eaac901e0d8d94",
   "captured_at": "2026-10-18T22:41:18+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/02df8b1ff49f11eab82bd6f88b21ca7434e4c285988ff07a26eaac901e0d8d94.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Residential: base $300.00 plus 0.00001% (≤$35,294.12) or 0.0085% - 8.5 mils (>$35,294.12); Commercial: base $375.00 plus 0.00001% (≤$35,714.29) or 0.0105% - 10.5 mils (>$35,714.29); Business Class I: base $375.00 plus 0.00001% (≤$28,846.16) or 0.013% - 13 mils (>$28,846.16); Business Class II: 0.100% - 100 mils; Business Class III: 0.001% of gross revenues - 1%; Public Utilities: 2.5%",
    "due_dates": "ALL TAXES ARE DUE AND PAYABLE BY APRIL 30, 2026",
    "penalty_interest": "2.5% Monthly interest, beginning May 1, 2026; 2.5% discount if paid by March 31, 2026"
   },
   "fact_citations": {
    "tax_rate": "\"2026 Tax Structure\" / \"Property, Water, & Sewer\" / \"Business Tax Information\"",
    "due_dates": "\"ALL TAXES ARE DUE AND PAYABLE BY APRIL 30, 2026\"",
    "penalty_interest": "\"INTEREST: 2.5% Monthly interest\" / \"INTEREST WILL BE APPLIED BEGINNING MAY 1, 2026\" / \"DISCOUNTS: 2.5% if paid by March 31, 2026\""
   },
   "transcript_url": "/ca/nl/channel-port-aux-basques/property-tax/2026-tax-structure-town-of-channel-port-aux-basques/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/nl/channel-port-aux-basques/property-tax/"
}