{
 "answer": "In the Town of Smooth Rock Falls, Ontario, property tax & assessment rules are set by By-Law No. 2026-06 — Budget Estimates and Final Tax Rate By-law (2026), verified 2026-10-26. Due dates: First instalment due on the 31st day of July, 2026; second instalment due on the 29th day of September, 2026.",
 "municipality_id": "gx-001750",
 "municipality": "Smooth Rock Falls",
 "status_type": "Town",
 "jurisdiction": "Ontario",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-10-26",
 "official_website": "https://www.smoothrockfalls.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "By-Law No. 2026-06 — Budget Estimates and Final Tax Rate By-law (2026)",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": "2026-02-02",
   "document_url": "https://townofsmoothrockfalls.civicweb.net/document/101996",
   "summary": "Town of Smooth Rock Falls 2026 estimates and tax rate levy ($3,209,054 levy); taxes due in two instalments, July 31 and September 29, 2026; 1.25% penalty on first day after due date and each month thereafter.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "99a64be9f91e815258d4a367a95077cdbed0100b26d1e59ab2137e7f2fa57a63",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "2026-06",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/99a64be9f91e815258d4a367a95077cdbed0100b26d1e59ab2137e7f2fa57a63.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Residential (RT): Municipal 0.02680115, Education 0.00153000, Total 0.02833115; Multi-Residential (MT): Municipal 0.05009025, Education 0.00153000, Total 0.05162025; Commercial - Occupied (CT): Municipal 0.04925467, Education 0.00880000, Total 0.05805467; Commercial - Excess (CU): Municipal 0.03447826, Education 0.00880000, Total 0.04327826; Parking / Vacant Land (CX): Municipal 0.04796245, Education 0.00880000, Total 0.05676245; Industrial - Occupied (IT): Municipal 0.01608069, Education 0.00880000, Total 0.02488069; Industrial - Excess (IU): Municipal 0.01045245, Education 0.00880000, Total 0.01925245; Industrial - Vacant Land (IX): Municipal 0.01045245, Education 0.00880000, Total 0.01925245; Pipelines (PT): Municipal 0.03164731, Education 0.00880000, Total 0.04044731; Managed Forests (TT): Municipal 0.00670029, Education 0.00038250, Total 0.00708279; Residential - Shared PIL (RH): Municipal 0.02680115, Education 0.00153000, Total 0.02833115; Residential - No School (RG): Municipal 0.02680115, Education [blank], Total 0.02680115; Residential - Tenant of the Province (RP): Municipal 0.02680115, Education 0.00153000, Total 0.02833115; Industrial - Shared PIL (IH): Municipal 0.01608069, Education 0.00980000, Total 0.02588069; Landfill - Payment in Lieu (HF): Municipal 0.01989147, Education 0.00980000, Total 0.02969147; Commercial - Payment in Lieu (CP): Municipal 0.04925467, Education 0.00880000, Total 0.05805467; Commercial - Occupied (CF): Municipal 0.04925467, Education 0.00980000, Total 0.05905467; Commercial - No School (CG): Municipal 0.04925467, Education [blank], Total 0.04925467; Subclass reductions: Commercial Vacant Land, Commercial Vacant Units and Excess Land at 30%; Industrial Vacant Land, Industrial Vacant Units and Excess Land at 35%.",
    "due_dates": "First instalment due on the 31st day of July, 2026; second instalment due on the 29th day of September, 2026.",
    "penalty_interest": "one and one-quarter percent (1.25%) penalty for non-payment, added to every tax instalment or part remaining unpaid on the first day following the first due date; thereafter an additional one and one-quarter percent (1.25%) on the first day of each calendar month in which default continues."
   },
   "fact_citations": {
    "tax_rate": "Schedule \"A\"",
    "due_dates": "s. 2(a)-(b)",
    "penalty_interest": "s. 5"
   },
   "transcript_url": "/ca/on/smooth-rock-falls/property-tax/bylaw-2026-06/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/on/smooth-rock-falls/property-tax/"
}