{
 "answer": "In the Town of Deseronto, Ontario, property tax & assessment rules are set by By-law 21-2026 — Collection of 2026 Taxes, Penalty and Interest (with Schedule 1 2026 Tax Rate and Levy), verified 2026-10-23. Due dates: Interim Installment — Mar 5, 2026; Second Installment — May 6, 2026; Third Installment — July 7, 2026; Final Installment — Sept 8, 2026.",
 "municipality_id": "gx-001483",
 "municipality": "Deseronto",
 "status_type": "Town",
 "jurisdiction": "Ontario",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-10-23",
 "official_website": "http://deseronto.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "By-law 21-2026 — Collection of 2026 Taxes, Penalty and Interest (with Schedule 1 2026 Tax Rate and Levy)",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "http://deseronto.ca/s/Tax-Collection-By-Law-21-2026.pdf",
   "summary": "2026 final rates (residential total 0.01978320) in Schedule 1; instalments Mar 5, May 6, Jul 7, Sept 8, 2026; penalty 1.25% per month. Passed May 2026; scanned PDF, first page rotated.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "b70d5dc6bd86aa1eacdf1cfc453134ef8c4a9f058c6354db49298be43edaaee4",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "1",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/b70d5dc6bd86aa1eacdf1cfc453134ef8c4a9f058c6354db49298be43edaaee4.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Residential Farm (RT): Municipal 0.01454312, County 0.00371008, Education 0.00153000, Total 0.01978320; Multi Residential (MT): Municipal 0.01454312, County 0.00371008, Education 0.00153000, Total 0.01978320; New Multi Residential (NT): Municipal 0.01454312, County 0.00371008, Education 0.00153000, Total 0.01978320; Commercial Occupied (CT): Municipal 0.01599743, County 0.00408109, Education 0.00880000, Total 0.02887852; Parking Lot/Vacant Land (GT & CX): Municipal 0.01599743, County 0.00408109, Education 0.00880000, Total 0.02887852; Industrial Occup (IT): Municipal 0.01599743, County 0.00408109, Education 0.00880000, Total 0.02887852; Industrial Vac Units&Land (IU): Municipal 0.01599743, County 0,00408109, Education 0.00880000, Total 0.02887852; Pipelines (PT): Municipal 0.01195299, County 0.00304931, Education 0.00880000, Total 0.02380230; Farmlands (FT): Municipal 0.00363578, County 0.00092752, Education 0.00038250, Total 0.00494580; IH Hydro Full support: Municipal 0.01599743, County 0.00408109, Education 0.00980000, Total 0.02987852; CF Commercial-Full Support: Municipal 0.01599743, County 0.00408109, Education 0.00944951, Total 0.02952803; CG Commercial-No Support: Municipal 0.01599743, County 0.00408109, Total 0.02007852; CV Commercial-Full Support: Municipal 0.01599743, County 0,00408109, Education 0.00944951, Total 0.02952803",
    "due_dates": "Interim Installment — Mar 5, 2026; Second Installment — May 6, 2026; Third Installment — July 7, 2026; Final Installment — Sept 8, 2026"
   },
   "fact_citations": {
    "tax_rate": "Schedule 1",
    "due_dates": "Payment"
   },
   "transcript_url": "/ca/on/deseronto/property-tax/schedule-1/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "Tax Rates — Town of Deseronto",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "http://deseronto.ca/residents/taxes-and-finance/tax-rates",
   "summary": "Index of tax rate documents 2017 to 2026.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "c69f7ba22a63b8b3bd67b428c2bfa97d5ed2a3ea9dd3382e0704d35064842305",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/c69f7ba22a63b8b3bd67b428c2bfa97d5ed2a3ea9dd3382e0704d35064842305.html",
   "link_dead": false,
   "transcript_url": "/ca/on/deseronto/property-tax/tax-rates-town-of-deseronto/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "Taxes FAQ — Town of Deseronto",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "http://deseronto.ca/taxes-faq",
   "summary": "Interim bill is 50% of prior year; instalments Feb 28, Apr 30, Jun 30, Aug 31 per FAQ (differs from 2026 by-law dates); 1.25% monthly penalty.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "1229da8b2c458cd0238542bcb4a00645243e0adfcbe8bc6674a76cbad4f76520",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/1229da8b2c458cd0238542bcb4a00645243e0adfcbe8bc6674a76cbad4f76520.html",
   "link_dead": false,
   "transcript_url": "/ca/on/deseronto/property-tax/taxes-faq-town-of-deseronto/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/on/deseronto/property-tax/"
}