{
 "municipality_id": "gx-003522",
 "municipality": "Fort Smith",
 "status_type": "Town",
 "jurisdiction": "Northwest Territories",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-06-04",
 "official_website": "http://fortsmith.ca",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "2026 Mill Rate Bylaw (Bylaw 1085)",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.fortsmith.ca/media/2753",
   "summary": "Town of Fort Smith 2026 annual mill rate bylaw (No. 1085), establishing property tax mill rates for the current year. Most recent in a series of annual mill rate bylaws.",
   "capture_sha256": "06c52e5529a5dec9d5593a87a48536f4dfe1be7fb6fcefa45972213a25ef3b2f",
   "captured_at": "2026-06-08T01:09:19+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/06c52e5529a5dec9d5593a87a48536f4dfe1be7fb6fcefa45972213a25ef3b2f.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Residential Developed 11.04; Commercial Developed 25.13; Residential Non-Developed 16.47; Commercial Non-Developed 28.87; Industrial Developed 27.24; Industrial Non-Developed 26.96; Institutional Developed 37.29; Institutional Non-Developed 44.93; Recreational 15.23; Telecommunications 39.44; Country Residential Developed 10.79; Country Residential Non-developed 12.84; School Levy 2.22"
   },
   "fact_citations": {
    "tax_rate": "s. 2, s. 3"
   },
   "transcript_url": "/ca/nt/fort-smith/property-tax/text-06c52e5529a5/",
   "transcript_quality": "ocr"
  }
 ],
 "source": "https://govanswers.org/ca/nt/fort-smith/property-tax/"
}