{
 "answer": "In the City of Sarnia, Ontario, property tax & assessment rules are set by City of Sarnia Tax Rates 2020-2026 and 1 other bylaw, verified 2026-10-19. Due dates: 1st Instalment: February 26, 2026; 2nd Instalment: April 29, 2026; 1st Instalment: June 29, 2026; 2nd Instalment: August 28, 2026. Penalty interest: 15% per annum, applied on the first day of default and on the first day of each month thereafter, until paid.",
 "municipality_id": "gx-001736",
 "municipality": "Sarnia",
 "status_type": "City",
 "jurisdiction": "Ontario",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-10-19",
 "official_website": "https://www.sarnia.ca",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "City of Sarnia Tax Rates 2020-2026",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.sarnia.ca/living-here/my-taxes/tax-rates/",
   "summary": "Table of 2026 rates by class, e.g. residential 1.797234%, multi-residential 3.359255%, commercial occupied 3.555335%, education residential 0.153%.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "94f6c26df1cf7b6a3d1f86e6071c6f3859024b42510d5afabb9d63af25cad41f",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/94f6c26df1cf7b6a3d1f86e6071c6f3859024b42510d5afabb9d63af25cad41f.html",
   "link_dead": false,
   "facts": {
    "tax_rate": "Residential RT: 2026 1.797234%, 2025 1.733719%, 2024 1.670621%, 2023 1.596488%, 2022 1.556431%, 2021 1.533293%, 2020 1.512801%; Residential (Education only) RD: 2026 0.153000%, 2025 0.153000%, 2024 0.153000%, 2023 0.153000%, 2022 0.153000%, 2021 0.153000%, 2020 0.153000%; Taxable Farmland I R1: 2026 0.604178%, 2025 0.583325%, 2024 0.584718%, 2023 0.558771%, 2022 0.544751%, 2021 0.536652%, 2020 0.529480%; Commercial - Farmland 1 C1: 2026 0.629032%, 2025 0.606802%, 2024 0.584718%, 2023 0.558771%, 2022 0.544751%, 2021 0.536652%, 2020 0.529480%; Commercial - On Farm C7: 2026 0.859948%, 2025 0.835711%, 2024 0.837331%, 2023 0.615294%, 2022 0.790880%, 2021 0.781470%, 2020 0.798134%; Industrial - Farmland I I1: 2026 0.629032%, 2025 0.606802%, 2024 0.584718%, 2023 0.558771%, 2022 0.544751%, 2021 0.536652%, 2020 0.529480%; Industrial - On Farm I7: 2026 0.498633%, 2025 0.994822%, 2024 -, 2023 0.717444%, 2022 0.938406%, 2021 0.926561%, 2020 0.941072%; Multi-Residential MT: 2026 3.359255%, 2025 3.314436%, 2024 3.188242%, 2023 3.039976%, 2022 2.959861%, 2021 2.913585%, 2020 2.872599%; New Multi-Residential NT: 2026 1.797234%, 2025 1.733719%, 2024 1.670621%, 2023 1.596488%, 2022 1.556431%, 2021 1.533293%, 2020 1.512801%; Commercial - Occupied CT: 2026 3.555335%, 2025 3.451988%, 2024 3.349323%, 2023 3.228700%, 2022 3.163523%, 2021 3.125876%, 2020 3.462531%; Commercial - Excess Land CU: 2026 2.752734%, 2025 2.680392%, 2024 2.608526%, 2023 2.524091%, 2022 2.478467%, 2021 2.452113%, 2020 2.798772%; Commercial - Vacant Lands CX: 2026 2.473384%, 2025 2.404079%, 2024 2.335229%, 2023 2.254338%, 2022 2.210629%, 2021 2.185381%, 2020 2.163020%; New Commercial XT: 2026 -, 2025 -, 2024 -, 2023 -, 2022 3.163523%, 2021 3.125876%, 2020 3.192531%; New Commercial - Excess XU: 2026 -, 2025 -, 2024 -, 2023 -, 2022 2.478467%, 2021 2.452113%, 2020 2.528772%; Parking Lots & Vacant Land GT: 2026 2.473384%, 2025 2.404079%, 2024 2.335229%, 2023 2.254338%, 2022 2.210629%, 2021 2.185381%, 2020 2.163020%; Office Building - Occupied DT: 2026 3.405211%, 2025 3.307664%, 2024 3.210760%, 2023 3.096906%, 2022 3.035386%, 2021 2.999851%, 2020 3.338378%; Office Building - Excess Land DU: 2026 2.647647%, 2025 2.579365%, 2024 2.511531%, 2023 2.431834%, 2022 2.388771%, 2021 2.363896%, 2020 2.711864%; Office Building (New Construction) YT: 2026 -, 2025 -, 2024 -, 2023 -, 2022 3.035386%, 2021 2.999851%, 2020 3.068378%; Shopping Centres - Occupied ST: 2026 4.305787%, 2025 4.173453%, 2024 4.041989%, 2023 3.887531%, 2022 3.804071%, 2021 3.755861%, 2020 4.083164%; Shopping Centres - Excess Land SU: 2026 3.278051%, 2025 3.185417%, 2024 3.093392%, 2023 2.985271%, 2022 2.926849%, 2021 2.893103%, 2020 3.233215%; New Shopping Centres ZT: 2026 -, 2025 -, 2024 -, 2023 -, 2022 3.804071%, 2021 3.755861%, 2020 3.813164%; New Shopping Centres - Excess ZU: 2026 -, 2025 -, 2024 -, 2023 -, 2022 2.926849%, 2021 2.893103%, 2020 2.963215%; Industrial - Occupied IT: 2026 4.246686%, 2025 4.116635%, 2024 3.987439%, 2023 3.835646%, 2022 3.753626%, 2021 3.706248%, 2020 4.034288%; Industrial - Excess Land IU: 2026 3.068346%, 2025 2.983813%, 2024 2.899835%, 2023 2.801170%, 2022 2.747856%, 2021 2.717062%, 2020 3.059787%; Industrial - Vacant Lands IX: 2026 3.068346%, 2025 2.983813%, 2024 2.899835%, 2023 2.801170%, 2022 2.747856%, 2021 2.717062%, 2020 3.059787%; New Industrial JT: 2026 -, 2025 -, 2024 -, 2023 -, 2022 3.753626%, 2021 3.706248%, 2020 3.764288%; New Industrial - Excess Land JU: 2026 -, 2025 -, 2024 -, 2023 -, 2022 2.747856%, 2021 2.717062%, 2020 2.789787%; New Industrial - Vacant Lands JX: 2026 -, 2025 -, 2024 -, 2023 -, 2022 2.747856%, 2021 2.717062%, 2020 2.789787%; Large Industrial - Occupied LT: 2026 5.818417%, 2025 5.627650%, 2024 5.438140%, 2023 5.215481%, 2022 5.095171%, 2021 5.025676%, 2020 5.334127%; Large Industrial - Excess Land LU: 2026 4.089971%, 2025 3.965972%, 2024 3.842791%, 2023 3.698063%, 2022 3.619861%, 2021 3.574689%, 2020 3.904682%; New Large Industrial - Occupied KT: 2026 -, 2025 -, 2024 -, 2023 -, 2022 5.095171%, 2021 5.025676%, 2020 5.064127%; New Large Industrial - Excess Land KU: 2026 -, 2025 -, 2024 -, 2023 -, 2022 3.619861%, 2021 3.574689%, 2020 3.634682%; Pipelines PT: 2026 3.087145%, 2025 3.001886%, 2024 2.917187%, 2023 2.817673%, 2022 2.763903%, 2021 2.732843%, 2020 2.805334%; Farm FT: 2026 0.393798%, 2025 0.380333%, 2024 0.366798%, 2023 0.363406%, 2022 0.355426%, 2021 0.350196%, 2020 0.345565%; Managed Forests TT: 2026 0.431556%, 2025 0.416660%, 2024 0.401688%, 2023 0.397935%, 2022 0.389108%, 2021 0.383324%, 2020 0.378200%"
   },
   "fact_citations": {
    "tax_rate": "City of Sarnia Tax Rates"
   },
   "transcript_url": "/ca/on/sarnia/property-tax/city-of-sarnia-tax-rates-2020-2026/",
   "transcript_quality": "exact"
  },
  {
   "primary": true,
   "is_official": true,
   "title": "My Taxes — due dates and penalties",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.sarnia.ca/living-here/my-taxes/",
   "summary": "2026 instalments: Feb 26, Apr 29 (interim); Jun 29, Aug 28 (final). Late payment penalty 15% per annum, applied on first day of default and the first of each month after.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "d8c8de6dfa47433128d3746d0998dbcff035efd040d26172226341823530d6c0",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/d8c8de6dfa47433128d3746d0998dbcff035efd040d26172226341823530d6c0.html",
   "link_dead": false,
   "facts": {
    "due_dates": "1st Instalment: February 26, 2026; 2nd Instalment: April 29, 2026; 1st Instalment: June 29, 2026; 2nd Instalment: August 28, 2026",
    "penalty_interest": "15% per annum, applied on the first day of default and on the first day of each month thereafter, until paid"
   },
   "fact_citations": {
    "due_dates": "\"second last business day of February, April, June, and August\"",
    "penalty_interest": "\"penalty charge of 15% per annum, applied on the first day of default and on the first day of each month thereafter\""
   },
   "transcript_url": "/ca/on/sarnia/property-tax/my-taxes-due-dates-and-penalties/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/on/sarnia/property-tax/"
}