{
 "answer": "In the Town of Heart's Content, Newfoundland and Labrador, property tax & assessment rules are set by 2025 Tax Structure — Town of Heart's Content, verified 2026-10-28. Due dates: All taxes due and payable before June 30, 2025; 5% discount on Property Tax if paid in full by May 31, 2025.",
 "municipality_id": "gx-003338",
 "municipality": "Heart's Content",
 "status_type": "Town",
 "jurisdiction": "Newfoundland and Labrador",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-10-28",
 "official_website": "https://www.townofheartscontent.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "2025 Tax Structure — Town of Heart's Content",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "adopted",
   "adopted_date": "2024-12-23",
   "document_url": "https://www.townofheartscontent.ca/wp-content/uploads/2025/02/image.png",
   "summary": "2025 tax structure adopted by minute of council 23 Dec 2024: property tax 6.75 mills, minimum $350; business tax rates and $200 minimum; water/sewer; garbage $155; due 30 June 2025, 5% discount if paid by 31 May.",
   "discovered_by": "nl-proptax",
   "discovered_at": "2026-10-17",
   "capture_sha256": "d71cb01ccbefc306855df7a772f2bf5fd9b2a0306b25e04b85d5713c913f346d",
   "captured_at": "2026-10-17T23:28:16+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/d71cb01ccbefc306855df7a772f2bf5fd9b2a0306b25e04b85d5713c913f346d.bin",
   "link_dead": false,
   "facts": {
    "tax_rate": "Property Tax: 6.75 mills of assessed value; Business Tax rates: Banks 175 mills, Hardware Store 12 mills, Motel & Restaurant 10 mills, Garages 10 mills, General Commercial 10 mills; Minimum Property Tax $350.00/yr; Minimum Business Tax $200.00/yr; Public Utilities/Cable Co. 2.5% of gross revenue; No fixed place of business 1% of gross revenue",
    "due_dates": "All taxes due and payable before June 30, 2025; 5% discount on Property Tax if paid in full by May 31, 2025"
   },
   "fact_citations": {
    "tax_rate": "\"Property Tax 6.75 mills of assessed value\"; \"Banks 175 mills\"; \"General Commercial 10 mills\"; \"2.5% of gross Revenue\"",
    "due_dates": "\"All taxes are due and payable before June 30, 2025\"; \"A 5% discount will apply to Property Tax if paid in full by May 31, 2025\""
   },
   "transcript_url": "/ca/nl/heart-s-content/property-tax/2025-tax-structure-town-of-heart-s-content/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/nl/heart-s-content/property-tax/"
}