{
 "answer": "In the Town of Cobalt, Ontario, property tax & assessment rules are set by By-Law 2026-13 — 2026 Tax Ratios and 1 other bylaw, verified 2026-10-23. Due dates: 50% of the levy for all classes due and payable on the 31st day of August 2026; 50% of the levy for all classes due and payable on the 30th day of October 2026.",
 "municipality_id": "gx-001471",
 "municipality": "Cobalt",
 "status_type": "Town",
 "jurisdiction": "Ontario",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-10-23",
 "official_website": "http://www.cobalt.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "By-Law 2026-13 — 2026 Tax Ratios",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": "2026-03-31",
   "document_url": "https://cobalt.ca/wp-content/uploads/2026/04/2026-13-Establish-Tax-Ratios-for-2026-signed.pdf",
   "summary": "Establishes the 2026 tax ratios by property class for the Town of Cobalt.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "329793eadfb039e948640de0a5569306c72abca1763f8a912d6807af02b7ed42",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "2026-13",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/329793eadfb039e948640de0a5569306c72abca1763f8a912d6807af02b7ed42.pdf",
   "link_dead": false,
   "facts": {},
   "fact_citations": {},
   "transcript_url": "/ca/on/cobalt/property-tax/bylaw-2026-13/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "By-Law 2026-14 — 2026 Tax Rates (Municipal and School)",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": "2026-03-31",
   "document_url": "https://cobalt.ca/wp-content/uploads/2026/04/2026-14-Adopt-the-2026-Tax-Rates-signed.pdf",
   "summary": "Town of Cobalt by-law adopting 2026 municipal and school tax rates by class; sets penalty and interest on arrears at 1.25% per month.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "29a59564181ae6dcac54b796f6ac3021bb84210c9d3e499ad2badd1b1649798d",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "2026-14",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/29a59564181ae6dcac54b796f6ac3021bb84210c9d3e499ad2badd1b1649798d.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "General Tax Rates — Residential: Municipal 0.02003364, Education 0.00153000; Multi - Residential: Municipal 0.03599644, Education 0.00153000; Commercial Occupied: Municipal 0.03706223, Education 0.00880000; Commercial Excess/Vacant Land: Municipal 0.02594356, Education 0.00880000; Industrial Occupied: Municipal 0.03706223, Education 0.00880000; Industrial Excess/Vacant Land: Municipal 0.02409045, Education 0.00880000; Pipelines: Municipal 0.02843575, Education 0.00880000.",
    "due_dates": "50% of the levy for all classes due and payable on the 31st day of August 2026; 50% of the levy for all classes due and payable on the 30th day of October 2026.",
    "penalty_interest": "Non-payment after due dates: penalty of 1.25% per month until December 31st, 2026; all taxes unpaid as of December 31, 2026: penalty at the rate of 1.25% per month for each month or fraction thereof in which the arrears continue."
   },
   "fact_citations": {
    "tax_rate": "Schedule \"A\"",
    "due_dates": "s. 2(a)-(b)",
    "penalty_interest": "s. 3-4"
   },
   "transcript_url": "/ca/on/cobalt/property-tax/bylaw-2026-14/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "By-Laws page (Cobalt) listing tax by-laws",
   "category": "tax_assessment",
   "document_type": "bylaw_index",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://cobalt.ca/residents/by-laws/",
   "summary": "Town by-law index listing the 2026 tax rates and ratios by-laws, 2024 interim levy and the property tax policy.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "8b3dc5c3f420cdf8a295df4ee2c78151761ce648c661759e6a41baacc4be1d0d",
   "captured_at": "2026-10-18T20:28:28+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/8b3dc5c3f420cdf8a295df4ee2c78151761ce648c661759e6a41baacc4be1d0d.html",
   "link_dead": false,
   "transcript_url": "/ca/on/cobalt/parking-snow/cobalt-by-laws-index/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/on/cobalt/property-tax/"
}