{
 "answer": "The Town of Espanola, Ontario has 1 adopted bylaw on file: Bylaw No. 3286/26 — Adopt Estimates and Levy and Collect Property Taxes for 2026, verified 2026-10-23.",
 "municipality_id": "gx-001507",
 "municipality": "Espanola",
 "status_type": "Town",
 "jurisdiction": "Ontario",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-10-23",
 "official_website": "https://www.espanola.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "Bylaw No. 3286/26 — Adopt Estimates and Levy and Collect Property Taxes for 2026",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": "2026-04-28",
   "document_url": "https://www.espanola.ca/town-government/financial-reports/3286-2026-property-taxes.pdf",
   "summary": "Town of Espanola 2026 tax levy bylaw: adopts estimates (municipal levy $9,544,767) and sets 2026 tax rates by property class under Municipal Act. Scanned PDF, OCR read.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "c6dafdb8157564813608636ea13d76de54da565dd56e531a258c5ccf5e305aac",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "3286/26",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/c6dafdb8157564813608636ea13d76de54da565dd56e531a258c5ccf5e305aac.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Residential Full: Municipal 0.01835086, Education 0.00153000, Total 0.01988086; Farm Full: 0.00458772, 0.00038250, 0.00497022; Managed Forest Full: 0.00458772, 0.00038250, 0.00497022; New Multi-Residential Full: 0.01835086, 0.00153000, 0.01988086; Multi-Residential Full: 0.03670172, 0.00153000, 0.03823172; Commercial Full/Excess/Vacant: 0.03319065, 0.00880000, 0.04199065; Shopping Full: 0.04787170, 0.00880000, 0.05667170; Industrial Full/Excess/Vacant: 0.03886622, 0.00880000, 0.04766622; Large Industrial Full: 0.12580336, 0.00880000, 0.13460336; Landfill Full: 0.02018594, 0.00880000, 0.02898594; Pipeline Full: 0.02285715, 0.00880000, 0.03165715; Residential Full RG: 0.01835086, No Education, 0.01835086; Residential Full RP: 0.01835086, 0.00153000, 0.01988086; Commercial Full CF: 0.03319065, 0.00980000, 0.04299065; Commercial Full CG: 0.03319065, No Education, 0.03319065; Commercial Full CH: 0.03319065, 0.00980000, 0.04299065; Industrial Full IH: 0.03886622, 0.00980000, 0.04866622.",
    "due_dates": "50% on July 29, 2026; 50% on September 23, 2026; preauthorized plan: Equal instalments due on the 1st day of each month from July to December 2026 inclusive; or qual instalments due on the 15th of each month, from July to December 2026 inclusive.",
    "penalty_interest": "penalty of one and one-quarter percent (1.25%) of the amount in default on the first day of default being the day immediately after the due date; interest at a rate of one and one-quarter per cent (1.25%), per month and imposed on the first day of each calendar month subsequent to the date of default."
   },
   "fact_citations": {
    "tax_rate": "s. 4; Schedule \"A\"",
    "due_dates": "s. 5(a)-(b); s. 6(a)-(b)",
    "penalty_interest": "s. 7(a)-(b)"
   },
   "transcript_url": "/ca/on/espanola/property-tax/bylaw-3286-26/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "Town of Espanola — Financial Reports (tax rate bylaws 2021-2026)",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.espanola.ca/town-government/financial-reports",
   "summary": "Lists tax rate/levy bylaws by year, 2021 to 2026.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "0e41175b02d7810986279a23ff128cb8f83c848e9f0d1a08e28338947a448c50",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "2021-2026",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/0e41175b02d7810986279a23ff128cb8f83c848e9f0d1a08e28338947a448c50.html",
   "link_dead": false,
   "transcript_url": "/ca/on/espanola/property-tax/bylaw-2021-2026/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "Town of Espanola — Property Taxes and Water & Sewer",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.espanola.ca/services/property-taxes-utilities",
   "summary": "Property tax page: MPAC assessment, link to latest tax rates, low-income seniors/disabled interest relief, pre-authorized payment forms.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "e00a6fcb1133865bfc5cd34f00dc0fb865c437f4403c530cc43f53b9b6f1d802",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/e00a6fcb1133865bfc5cd34f00dc0fb865c437f4403c530cc43f53b9b6f1d802.html",
   "link_dead": false,
   "transcript_url": "/ca/on/espanola/property-tax/town-of-espanola-property-taxes-and-water-sewer/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/on/espanola/property-tax/"
}