{
 "answer": "In the Town of Smiths Falls, Ontario, property tax & assessment rules are set by By-law No. 10697-2026 — 2026 Final Tax Levy and Tax Rates, verified 2026-10-19. Penalty interest: Penalty at the current rate established by by-law shall be added on the first of each month following the due dates until paid.",
 "municipality_id": "gx-001749",
 "municipality": "Smiths Falls",
 "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.smithsfalls.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "By-law No. 10697-2026 — 2026 Final Tax Levy and Tax Rates",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": "2026-06-01",
   "document_url": "https://media-003-ca.cdn.govstack.com/smithsfalls-ca/media/ex4fwfmg/bylaw-10697-2026-final-2026-tax-levy.pdf",
   "summary": "Town of Smiths Falls by-law establishing 2026 final tax rates and tax ratios; final taxes due in two instalments, June 30 and August 31, 2026; penalty on overdue amounts each month after the due dates.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "3e7c0a5e4fb05ed01147bac16b7919bc249a2b0906e361abcf84b98aa52c8ded",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "10697-2026",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/3e7c0a5e4fb05ed01147bac16b7919bc249a2b0906e361abcf84b98aa52c8ded.pdf",
   "link_dead": false,
   "facts": {
    "due_dates": "50% of the final levy rounded upward to the next whole dollar shall become due and payable on the 30th day of June 2026 and the balance of the final levy shall become due and payable on the 31st day of August 2026.",
    "penalty_interest": "Penalty at the current rate established by by-law shall be added on the first of each month following the due dates until paid."
   },
   "fact_citations": {
    "due_dates": "s. 9",
    "penalty_interest": "s. 10"
   },
   "transcript_url": "/ca/on/smiths-falls/property-tax/bylaw-10697-2026/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "Property Taxes — 2026 tax rates and due dates",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.smithsfalls.ca/living-here/property-taxes/",
   "summary": "Town page: 2026 interim instalments Feb 27 and Apr 30; final instalments Jun 30 and Aug 31, 2026; links to 2026 rates by-law and pre-authorized payment info.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "295f58911e9a650c31cb0945a1edf575ffad2b43517cfc2451f51145d7eacc09",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/295f58911e9a650c31cb0945a1edf575ffad2b43517cfc2451f51145d7eacc09.html",
   "link_dead": false,
   "transcript_url": "/ca/on/smiths-falls/property-tax/property-taxes-2026-tax-rates-and-due-dates/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/on/smiths-falls/property-tax/"
}