{
 "answer": "In the Municipality of Brockton, Ontario, property tax & assessment rules are set by By-Law 2026-048 — 2026 Tax Rates and Penalty and Interest (Municipality of Brockton), verified 2026-10-22. Due dates: First instalment due on or before September 30, 2026; second instalment due on or before November 30, 2026. Penalty interest: Penalty 1.25% on the first day of each calendar month until December 31, 2026; statutory interest 1.25% per month on all unpaid taxes after January 1, 2027.",
 "municipality_id": "gx-001435",
 "municipality": "Brockton",
 "status_type": "Municipality",
 "jurisdiction": "Ontario",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-10-22",
 "official_website": "http://www.brockton.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "By-Law 2026-048 — 2026 Tax Rates and Penalty and Interest (Municipality of Brockton)",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": "2026-05-12",
   "document_url": "https://media-002-ca.cdn.govstack.com/brockton-009-ca/media/5rxkz1sf/by-law-2026-048-2026-tax-rates-by-law.pdf",
   "summary": "Adopts 2026 tax rates by class under Municipal Act s.312 (County of Bruce ratios By-Law 2026-005). Final instalments 30 Sept and 30 Nov 2026; penalty 1.25% on first of each month, interest 1.25%/month after Dec 31.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "5b4c9f207d711dab5e335b9d463ce7068dde0388637b877df526a640504baa8e",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "2026-048",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/5b4c9f207d711dab5e335b9d463ce7068dde0388637b877df526a640504baa8e.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Tax Rates table: Residential RT (County 0.00548342, Municipal 0.01073716, Education 0.00153000, Total 0.01775058); Farmlands Awaiting Development R1 (0.00411257, 0.00805287, 0.00114750, 0.01331294); Farmlands FT (0.00137086, 0.00268429, 0.00038250, 0.00443765); Multi-Residential MT (0.00548342, 0.01073716, 0.00153000, 0.01775058); Multi-Residential - New NT (0.00548342, 0.01073716, 0.00153000, 0.01775058); Commercial CT (0.00676161, 0.01323400, 0.00880000, 0.02879561); Commercial - New XT (0.00676161, 0.01323400, 0.00880000, 0.02879561); Commercial: Vacant Land CX (0.00676161, 0.01323400, 0.00880000, 0.02879561); Commercial - Excess Land CU (0.00676161, 0.01323400, 0.00880000, 0.02879561); Shopping Centre ST (0.00676161, 0.01323400, 0.00880000, 0.02879561); Industrial IT (0.00958337, 0.01876534, 0.00880000, 0.03714871); Industrial - New JT (0.00958337, 0.01876534, 0.00880000, 0.03714871); Industrial: Vacant Land IX (0.00958337, 0.01876534, 0.00880000, 0.03714871); Industrial: Excess Land IU (0.00958337, 0.01876534, 0.00880000, 0.03714871); Large Industrial LT (0.00958337, 0.01876534, 0.00880000, 0.03714871); Large Industrial: Excess Land LU (0.00958337, 0.01876534, 0.00880000, 0.03714871); Pipelines PT (0.00557335, 0.01091325, 0.00880000, 0.02528660); Managed Forests TT (0.00137086, 0.00268429, 0.00038250, 0.00443765); Landfill HF (0.00671140, 0.01314169, 0.00980000, 0.02965309); Residential PIL: General RG (0.00548342, 0.01073716, 0.00000000, 0.01622058); Residential: Shared PIL RH (0.00548342, 0.01073716, 0.00153000, 0.01775058); Commercial PIL CF (0.00676161, 0.01323400, 0.00980000, 0.02979561); Commercial PIL: General CG (0.00676161, 0.01323400, 0.00000000, 0.01999561); Commercial: Shared PIL CH (0.00676161, 0.01323400, 0.00980000, 0.02979561); Commercial PIL: General, Excess Land CW (0.00676161, 0.01323400, 0.00000000, 0.01999561); Industrial: Shared PIL IH (0.00958337, 0.01876534, 0.01250000, 0.04084871); Industrial: Vacant Land, Shared PIL IJ (0.00958337, 0.01876534, 0.01250000, 0.04084871); Industrial PIL: Vacant Land, General IZ (0.00958337, 0.01876534, 0.00000000, 0.02834871); Industrial: Excess Land, Shared PIL IK (0.00958337, 0.01876534, 0.01250000, 0.04084871); Aggregate Extraction VT (0.00779805, 0.01526948, 0.00511000, 0.02817753)",
    "due_dates": "First instalment due on or before September 30, 2026; second instalment due on or before November 30, 2026.",
    "penalty_interest": "Penalty 1.25% on the first day of each calendar month until December 31, 2026; statutory interest 1.25% per month on all unpaid taxes after January 1, 2027."
   },
   "fact_citations": {
    "tax_rate": "Tax Rates",
    "due_dates": "s. 3.0",
    "penalty_interest": "s. 4.0"
   },
   "transcript_url": "/ca/on/brockton/property-tax/bylaw-2026-048/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "Property Taxes (Municipality of Brockton)",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.brockton.ca/municipal-government/budget-and-finances/property-taxes/",
   "summary": "2026 due dates: Mar 31, May 29, Sep 30, Nov 30, 2026; interim bill is ~50% of prior-year taxes.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "ce8bf3c546d64d53cdee83dd6c7e9d08ea9300901a3f7c45a240491c397802f9",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/ce8bf3c546d64d53cdee83dd6c7e9d08ea9300901a3f7c45a240491c397802f9.html",
   "link_dead": false,
   "transcript_url": "/ca/on/brockton/property-tax/property-taxes/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "Tax Rates (Municipality of Brockton)",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.brockton.ca/municipal-government/budget-and-finances/property-taxes/tax-rates/",
   "summary": "Lists tax rate listings and by-laws 2018-2026.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "dead86da9599ebae623a9e93118ac2521b041de5418a1b58d083d95387452295",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/dead86da9599ebae623a9e93118ac2521b041de5418a1b58d083d95387452295.html",
   "link_dead": false,
   "transcript_url": "/ca/on/brockton/property-tax/tax-rates/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/on/brockton/property-tax/"
}