{
 "answer": "In the Town of Port Rexton, Newfoundland and Labrador, property tax & assessment rules are set by 2026 Municipal Tax Structure (in 2026 Budget submission) — Town of Port Rexton, verified 2026-10-18. Penalty interest: 2% per month; minimum monthly charge of $1.00; NOTE: Interest charges suspended since 2020 (COVID 2019) (Decision pending).",
 "municipality_id": "gx-003423",
 "municipality": "Port Rexton",
 "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.townofportrexton.com/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "2026 Municipal Tax Structure (in 2026 Budget submission) — Town of Port Rexton",
   "category": "tax_assessment",
   "document_type": "agenda_item",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.townofportrexton.com/wp-content/uploads/2026/02/2026-Budget-December-14-2025.pdf",
   "summary": "Scanned 2026 budget submission approved by council 14 Dec 2025, with 2026 tax structure: residential 5.5 mils, minimum property tax $320, commercial 4.5 mils, minimum business tax $500, water $240 res/$500 comm, business mil rates by class, 2% monthly interest on arrears (suspended since 2020), permit fees.",
   "discovered_by": "nl-proptax",
   "discovered_at": "2026-10-17",
   "capture_sha256": "542f124e47c0bea3178aa21763207600364ddb9a0dcf699d2931cca45bc9754c",
   "captured_at": "2026-10-17T23:28:16+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/542f124e47c0bea3178aa21763207600364ddb9a0dcf699d2931cca45bc9754c.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Residential Mill Rate 5.5 mls; Minimum Property Tax $320.00/year; Commercial Property Mill Rate 4.5 mls; Minimum Business Tax $500.00/year; Business class mill rates: B&B/Housekeeping Units/Restaurants 5.0 mls, Hotel/Motel/Licensed Accommodations 5.0 mls, Micro Brewery 5.0 mls, Garages 6.75 mls, Retail/Convenience 10.0 mls, Contractors 40 mls, Home Based Business 40 mls; Direct Sellers $50.00 Monthly; Utilities 2.5% Gross Revenue; Vacant Land Minimum Rate $120.00/year flat",
    "penalty_interest": "2% per month; minimum monthly charge of $1.00; NOTE: Interest charges suspended since 2020 (COVID 2019) (Decision pending)"
   },
   "fact_citations": {
    "tax_rate": "\"TOWN OF PORT REXTON 2026 MUNICIPAL TAX STRUCTURE\"",
    "penalty_interest": "\"Overdue Accounts will be charged interest at a rate of 2% per month\""
   },
   "transcript_url": "/ca/nl/port-rexton/property-tax/2026-municipal-tax-structure-town-of-port-rexton/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/nl/port-rexton/property-tax/"
}