{
 "answer": "The City of Niagara Falls, Ontario has 2 adopted bylaws on file: By-law No. 2025-36 (MAT amendment re: owner-occupied STRs); Municipal Accommodation Tax By-law No. 2025-72 (repeals By-law 2025-009), verified 2026-08-23.",
 "municipality_id": "gx-001656",
 "municipality": "Niagara Falls",
 "status_type": "City",
 "jurisdiction": "Ontario",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-08-23",
 "official_website": "https://niagarafalls.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "By-law No. 2025-36 (MAT amendment re: owner-occupied STRs)",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "document_url": "https://niagarafalls.civicweb.net/document/97135/",
   "summary": "Amends the Municipal Accommodation Tax by-law to extend it to owner-occupied short-term rentals.",
   "discovered_by": "bigcity-depth",
   "discovered_at": "2026-08-23",
   "capture_sha256": "31575000f7dfb998d7bd10b998fd5f39f4ab4bde756381d150c45b5e2000fb8e",
   "captured_at": "2026-08-23T23:44:06+00:00",
   "capture_http_status": 200,
   "adopted_date": "2025-07-08",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/31575000f7dfb998d7bd10b998fd5f39f4ab4bde756381d150c45b5e2000fb8e.pdf",
   "link_dead": false,
   "transcript_url": "/ca/on/niagara-falls/property-tax/text-31575000f7df/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "Municipal Accommodation Tax By-law No. 2025-72 (repeals By-law 2025-009)",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "document_url": "https://niagarafalls.civicweb.net/document/94620/",
   "summary": "Establishes the Municipal Accommodation Tax (MAT) on transient accommodation purchases in the City and sets the tax rate/levy. Confirmed by opening the PDF (title page).",
   "discovered_by": "bigcity-depth",
   "discovered_at": "2026-08-23",
   "capture_sha256": "3e5a4eaa2e551f91eeb1f3eae2ad880da4c1f14a50c8d241c20f6831b3d46124",
   "captured_at": "2026-08-23T23:44:06+00:00",
   "capture_http_status": 200,
   "adopted_date": "2025-05-27",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/3e5a4eaa2e551f91eeb1f3eae2ad880da4c1f14a50c8d241c20f6831b3d46124.pdf",
   "link_dead": false,
   "transcript_url": "/ca/on/niagara-falls/property-tax/text-3e5a4eaa2e55/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "City of Niagara Falls 2025 Tax Rates (schedule)",
   "category": "tax_assessment",
   "document_type": "other",
   "status": "unknown",
   "document_url": "https://media-002-ca.cdn.govstack.com/niagarafallsbusiness-009-ca/media/3mllvjc4/2025-tax-rates-rev09042025.pdf",
   "summary": "Official tax-rate schedule by property class for 2025; informational document, not itself adopted by-law text (no by-law number shown). No standalone city tax-rate or tax-sale by-law was found; tax sales follow the provincial Municipal Act / O.Reg 181/03.",
   "discovered_by": "bigcity-depth",
   "discovered_at": "2026-08-23",
   "capture_sha256": "9d76617ccaff7d267e10160ea28c0524a6755bff50c18c8e0a5aa71d0d294a24",
   "captured_at": "2026-08-23T23:44:06+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/9d76617ccaff7d267e10160ea28c0524a6755bff50c18c8e0a5aa71d0d294a24.pdf",
   "link_dead": false,
   "transcript_url": "/ca/on/niagara-falls/property-tax/text-9d76617ccaff/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/on/niagara-falls/property-tax/"
}