{
 "answer": "In the Town of Lincoln, Ontario, property tax & assessment rules are set by By-law 2026-24 - Estimates and 2026 Tax Rates, verified 2026-10-19. Due dates: July 31, 2026; September 29, 2026; if net tax levy is $50.00 or less, due on July installment.",
 "municipality_id": "gx-001606",
 "municipality": "Lincoln",
 "status_type": "Town",
 "jurisdiction": "Ontario",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-10-19",
 "official_website": "http://www.lincoln.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "By-law 2026-24 - Estimates and 2026 Tax Rates",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": "2026-04-13",
   "document_url": "https://www.lincoln.ca/media/10866",
   "summary": "Adopts 2026 estimates and sets 2026 tax rates by class (Town, Niagara Region, education); late-payment penalty 1.25% monthly.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "ad5c5d8f180a7767d050711a8a29a35e2cf956254275a5f4c80d26ff05ccaf45",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "2026-24",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/ad5c5d8f180a7767d050711a8a29a35e2cf956254275a5f4c80d26ff05ccaf45.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Schedule B: Residential RT 0.01627092; Multi-residential MT 0.03056961; New Multi-residential NT 0.01627092; Commercial - Occupied CT/ST/GT 0.03437403 (BIA 0.00227156); Commercial - Excess/Vacant Land CU/SU/CX 0.03437403 (BIA 0.00227156); Commercial - Small-Scale On-Farm Business C7/C0 0.02777403 (BIA 0.00227156); Industrial - Occupied IT 0.04756862 (BIA 0.00344354); Industrial - Excess/Vacant Land IU/IX 0.04756862 (BIA 0.00344354); Industrial - Small-Scale On-Farm Business I7/I0 0.04096862 (BIA 0.00344354); Pipelines PT 0.03389052; Farmlands FT 0.00406774; Managed Forest TT 0.00406774; Aggregate Extraction VT 0.03665627",
    "due_dates": "July 31, 2026; September 29, 2026; if net tax levy is $50.00 or less, due on July installment",
    "penalty_interest": "Penalty 1.25% of amount in default on first day immediately following installment due date; interest 1.25% on amounts due and unpaid, imposed first day of calendar month following default and monthly thereafter"
   },
   "fact_citations": {
    "tax_rate": "Schedule \"B\"",
    "due_dates": "s. 4(b); s. 4(c)",
    "penalty_interest": "s. 7(a); s. 7(b)"
   },
   "transcript_url": "/ca/on/lincoln/property-tax/bylaw-2026-24/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "Arrears",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.lincoln.ca/services/property-taxes/arrears",
   "summary": "1.25% penalty on first day of default and first of each month thereafter; tax sale after two years in arrears.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "6f62c17ceb96278208d479f6f0c09309d42ba9db460a611e4e7ee1f6cc852bee",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/6f62c17ceb96278208d479f6f0c09309d42ba9db460a611e4e7ee1f6cc852bee.html",
   "link_dead": false,
   "transcript_url": "/ca/on/lincoln/property-tax/arrears/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "Due Dates",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.lincoln.ca/services/property-taxes/due-dates",
   "summary": "Interim instalments last business day of February and April; final last business day of July and September; PAP options.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "111e92f54b55de7a3f167f1f46affd0eb237ec2ae45374999267a3e521a9dfe5",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/111e92f54b55de7a3f167f1f46affd0eb237ec2ae45374999267a3e521a9dfe5.html",
   "link_dead": false,
   "transcript_url": "/ca/on/lincoln/property-tax/due-dates/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "Tax Rates",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.lincoln.ca/services/property-taxes/tax-rates",
   "summary": "Links the current tax rates by-law.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "4f25958a8284cf424c6fe18a2900b61a70b37118ad5f57cd121803fdaecd6de3",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/4f25958a8284cf424c6fe18a2900b61a70b37118ad5f57cd121803fdaecd6de3.html",
   "link_dead": false,
   "transcript_url": "/ca/on/lincoln/property-tax/tax-rates/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/on/lincoln/property-tax/"
}