{
 "answer": "In the City of Cornwall, Ontario, property tax & assessment rules are set by By-law 2025-038 — 2025 Tax Rates and Levy of Taxes, verified 2026-10-28. Due dates: Two equal instalments not later than the 31st day of July and the 29th day of August. Penalty interest: 1.25% per calendar month or fraction thereof until the 31st day of December of the year in which the instalment is due or until paid, whichever first occurs.",
 "municipality_id": "gx-001478",
 "municipality": "Cornwall",
 "status_type": "City",
 "jurisdiction": "Ontario",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-10-28",
 "official_website": "https://cornwall.ca",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "By-law 2025-038 — 2025 Tax Rates and Levy of Taxes",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": "2025-03-24",
   "document_url": "https://www.cornwall.ca/fr/city-hall/resources/By-law-2025-038.pdf",
   "summary": "City of Cornwall by-law setting 2025 tax rates and levying taxes under Municipal Act s.312 (residential municipal 0.01757176, combined 0.01910176); levy reduced by interim levy; includes BIA levies.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "captured_at": "2026-10-16T01:39:23+00:00",
   "capture_http_status": 200,
   "capture_note": "fetch failed/blocked; not snapshotted",
   "capture_sha256": "99a86b869fa01d24018e98b5c12b7180851792d8e370bb3792d38790411932aa",
   "capture_method": "wayback-id",
   "capture_wayback_url": "https://web.archive.org/web/20260311190619id_/https://www.cornwall.ca/fr/city-hall/resources/By-law-2025-038.pdf",
   "document_number": "2025-038",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/99a86b869fa01d24018e98b5c12b7180851792d8e370bb3792d38790411932aa.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Multiple property class rates per Schedule A; e.g. Residential Taxable Full combined rate 0.01910176; Multi-Res Taxable Full combined rate 0.03182684; Commercial Taxable Full combined rate 0.04290151; Industrial Taxable Full combined rate 0.05501372; Farmlands Taxable Full combined rate 0.00477544",
    "due_dates": "Two equal instalments not later than the 31st day of July and the 29th day of August",
    "penalty_interest": "1.25% per calendar month or fraction thereof until the 31st day of December of the year in which the instalment is due or until paid, whichever first occurs"
   },
   "fact_citations": {
    "tax_rate": "Schedule A — 2025 Tax Rates and Levy",
    "due_dates": "s. 9 — \"paid into the office of the Treasurer in two equal instalments not later than the 31st day of July and the 29th day of August\"",
    "penalty_interest": "s. 10 — \"penalty, interest of 1.25% per calendar month or fraction thereof\""
   },
   "transcript_url": "/ca/on/cornwall/property-tax/bylaw-2025-038/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "Pay Your Property Taxes — City of Cornwall",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.cornwall.ca/en/property-environment/property-taxes/pay-your-property-taxes/",
   "summary": "States interim instalments due last business day of March and April, final instalments last business day of July and August; 1.25% penalty on dishonoured payments.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "d52743b58487123f2c71008dbf40d9ce3e04fb9dbdd9c4f6ba689e9f11efaa44",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/d52743b58487123f2c71008dbf40d9ce3e04fb9dbdd9c4f6ba689e9f11efaa44.html",
   "link_dead": false,
   "transcript_url": "/ca/on/cornwall/property-tax/pay-your-property-taxes-city-of-cornwall/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/on/cornwall/property-tax/"
}