{
 "answer": "In the Town of Niagara-on-the-Lake, Ontario, property tax & assessment rules are set by By-law 2026-019 - 2026 Final Tax Rates, verified 2026-10-23. Due dates: 50% due July 31, 2026; 50% due September 25, 2026. Penalty interest: 1.25% on the first day of default and on the first day of each calendar month thereafter in which the default continues.",
 "municipality_id": "gx-001657",
 "municipality": "Niagara-on-the-Lake",
 "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.notl.com/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "By-law 2026-019 - 2026 Final Tax Rates",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": "2026-04-28",
   "document_url": "https://www.notl.com/sites/default/files/2026-05/2026-019%20%20-%202026%20Final%20Tax%20Rates.pdf",
   "summary": "Sets and levies 2026 tax rates for Town, Region and education. Final instalments due July 31 and Sept 25, 2026; 1.25% penalty on first day of default and monthly after.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "bde74c2ec24c7473350cb0b064f2e177ade40fcb7d1aa22950d80b7af3435781",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "2026-019",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/bde74c2ec24c7473350cb0b064f2e177ade40fcb7d1aa22950d80b7af3435781.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Residential (RT/RP): 0.01271764 rural / 0.01293545 urban; Multi-Residential (MT): 0.02356965 / 0.02399874; New Multi-Residential (NT): 0.01271764 / 0.01293545; Commercial Full (CT,CH,CP,CF,DT,ST,GT): 0.02820943 / 0.02858731; Industrial Full (IT,IH,IF): 0.03822350 / 0.03879634; Large Industrial Full (LT): 0.03822350 / 0.03879634; Aggregate Extraction (VT): 0.02905208 / 0.02951821; Landfill (HT): 0.04169458 / 0.04233500; Pipeline (PT): 0.02784248 / 0.02821321; Farmland (FT/FP): 0.00317941 / 0.00323386; Managed Forest (TT): 0.00317941 / 0.00323386; On Farm Business Commercial/Industrial variants and Excess/Vacant Land sub-classes also listed in summary table",
    "due_dates": "50% due July 31, 2026; 50% due September 25, 2026",
    "penalty_interest": "1.25% on the first day of default and on the first day of each calendar month thereafter in which the default continues"
   },
   "fact_citations": {
    "tax_rate": "\"2026 Tax Rate Summary\" table (Appendix I); s. 3 \"property tax rates applicable thereto\"",
    "due_dates": "s. 5(a): \"With 50% due on each: July 31, 2026, and September 25, 2026\"",
    "penalty_interest": "s. 5(d)–(e): \"1.25% on the first day of default and on the first day of each calendar month thereafter\""
   },
   "transcript_url": "/ca/on/niagara-on-the-lake/property-tax/bylaw-2026-019/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "2026 Tax Rate Summary (Appendix I)",
   "category": "tax_assessment",
   "document_type": "other",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.notl.com/sites/default/files/2026-07/2026%20Tax%20Rate%20Summary.pdf",
   "summary": "Rate table: municipal, Niagara Region, transit, education; residential rural total 1.271764%, urban 1.293545%.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "7a5e180eb39c64b3540987299f5465b3abd133cb6020982b5b8b674c9515a499",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/7a5e180eb39c64b3540987299f5465b3abd133cb6020982b5b8b674c9515a499.pdf",
   "link_dead": false,
   "transcript_url": "/ca/on/niagara-on-the-lake/property-tax/2026-tax-rate-summary/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "Property Taxes (Town of Niagara-on-the-Lake)",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.notl.com/council-government/property-taxes",
   "summary": "2026 interim due Feb 27 and May 20; final July 31 and Sept 25. Links Appendix I rate summary.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "42b3b10d89bed17da9dbd8d130fb161253b42b87b515f6bfbc667b7642033951",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/42b3b10d89bed17da9dbd8d130fb161253b42b87b515f6bfbc667b7642033951.html",
   "link_dead": false,
   "transcript_url": "/ca/on/niagara-on-the-lake/property-tax/property-taxes/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "Taxes (By-law 2026-019) directory entry",
   "category": "tax_assessment",
   "document_type": "bylaw_index",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.notl.com/town-hall/by-law-directory/taxes-law-2026-019",
   "summary": "By-law directory page for 2026 final tax rates by-law.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "53e4a337f93062c8639110aa9b47175e885b946f94e6f432a6227606c3758514",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "2026-019",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/53e4a337f93062c8639110aa9b47175e885b946f94e6f432a6227606c3758514.html",
   "link_dead": false,
   "transcript_url": "/ca/on/niagara-on-the-lake/property-tax/bylaw-2026-019-2/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/on/niagara-on-the-lake/property-tax/"
}