{
 "answer": "In the Township of Emo, Ontario, property tax & assessment rules are set by By-Law 2025-27 — 2026 Interim Tax Levy and 2 other bylaws, verified 2026-10-23. Due dates: First Instalment: March 31, 2026; Second Instalment: May 29, 2026. Penalty interest: penalty: one and one-quarter (1 %) per cent; interest: one and one-quarter (1 %) per cent.",
 "municipality_id": "gx-001503",
 "municipality": "Emo",
 "status_type": "Township",
 "jurisdiction": "Ontario",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-10-23",
 "official_website": "http://www.emo.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "By-Law 2025-27 — 2026 Interim Tax Levy",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": "2025-12-10",
   "document_url": "https://emo.ca/wp-content/uploads/2025/12/By-Law-2025-27-2026-Interim-Tax-Levy.pdf",
   "summary": "2026 interim levy in two instalments: March 31 and May 29, 2026. Penalty and interest 1.25% per month on late instalments.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "ac3a276742c810f44152d9783c41823f1cfaeece0b2cfcf99820289e35c4b275",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "2025-27",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/ac3a276742c810f44152d9783c41823f1cfaeece0b2cfcf99820289e35c4b275.pdf",
   "link_dead": false,
   "facts": {
    "due_dates": "First Instalment: March 31, 2026; Second Instalment: May 29, 2026",
    "penalty_interest": "penalty: one and one-quarter (1 %) per cent; interest: one and one-quarter (1 %) per cent"
   },
   "fact_citations": {
    "due_dates": "s. 2",
    "penalty_interest": "s. 3; s. 4"
   },
   "transcript_url": "/ca/on/emo/property-tax/bylaw-2025-27/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "By-Law 2026-18 — 2026 Tax Ratios",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": "2026-04-28",
   "document_url": "https://emo.ca/wp-content/uploads/2026/05/By-Law-2026-18-Tax-Ratios-2026-signed.pdf",
   "summary": "Establishes 2026 tax ratios by class, e.g. multi-residential 1.5235, commercial 1.6868, farmland 0.25.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "64971fe0ade88439244a170f395e0a2382dce66d6515347468f5a541f849be13",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "2026-18",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/64971fe0ade88439244a170f395e0a2382dce66d6515347468f5a541f849be13.pdf",
   "link_dead": false,
   "facts": {},
   "fact_citations": {},
   "transcript_url": "/ca/on/emo/property-tax/bylaw-2026-18/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "By-Law 2026-19 — Schedules A-C: 2026 Tax Rates and Levy (Township of Emo)",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://emo.ca/wp-content/uploads/2026/05/By-Law-2026-19-2026-Tax-Rate-By-Law-Budget-signed.pdf",
   "summary": "Adopts 2026 tax rates (residential/farm municipal rate 1.629115%) on a 2026 levy of $2,184,441.61, with Schedule A rates by class. Penalty 1.25% on default and 1.25% monthly. Scanned PDF, OCR'd.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "89a9add2c8073df320c02d0b433006fe7b6bcf367bf26759e037b8b15387039a",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "2026-19",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/89a9add2c8073df320c02d0b433006fe7b6bcf367bf26759e037b8b15387039a.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "General: Residential 0.01629115; Multi-residential 0.02481957; Commercial Occupied 0.02747991; Commercial Excess/Vacant 0.01923594; Industrial Occupied 0.02747991; Industrial Excess/Vacant 0.01786194; Aggregate Extraction 0.00000000; Landfills 0.01629115; Pipelines 0.07437073; Farm 0.00407279; Managed Forests 0.00407279. Education: Residential/Multi-residential 0.00153000; Commercial/Industrial/Landfills/Pipelines 0.00880000; Aggregate Extraction 0.00511000; Farm/Managed Forests 0.00038250. Education- Retained: 0.00980000."
   },
   "fact_citations": {
    "tax_rate": "Schedule \"C\""
   },
   "transcript_url": "/ca/on/emo/property-tax/bylaw-2026-19/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "Municipal By-laws and Policies — Township of Emo",
   "category": "tax_assessment",
   "document_type": "bylaw_index",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://emo.ca/municipal-bylawspolicies/",
   "summary": "Index listing 2023-2026 tax rate, tax ratio and interim levy by-laws.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "817e9e0b651ca78a237f854cb6350a924916f3ff2d9360500c518da886337d8b",
   "captured_at": "2026-10-07T02:30:58+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/817e9e0b651ca78a237f854cb6350a924916f3ff2d9360500c518da886337d8b.html",
   "link_dead": false,
   "transcript_url": "/ca/on/emo/zoning/municipal-bylaws-policies-page/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/on/emo/property-tax/"
}