{
 "answer": "In the Municipality of Southwest Middlesex, Ontario, property tax & assessment rules are set by By-law 2026/038 — 2026 Tax Rates and Penalty and Interest in Default of Payment, verified 2026-10-19. Due dates: one-half on or before August 28, 2026 and one-half on or before November 28, 2026.",
 "municipality_id": "gx-001762",
 "municipality": "Southwest Middlesex",
 "status_type": "Municipality",
 "jurisdiction": "Ontario",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-10-19",
 "official_website": "http://www.southwestmiddlesex.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "By-law 2026/038 — 2026 Tax Rates and Penalty and Interest in Default of Payment",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": "2026-04-08",
   "document_url": "https://www.southwestmiddlesex.ca/sites/default/files/2026-08/2026%20038%20Tax%20Rates%20and%20Penalty%20and%20Interest%20in%20default%20of%20payment%20in%202026.pdf",
   "summary": "Municipality of Southwest Middlesex 2026 tax rates by class under Municipal Act s.312, with penalty and interest on default of payment. Scanned PDF, read by OCR.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "4e7ff537aad4c7b7a00fe06e57e50fbc67dc2d55e86ac3b9f2a1c2432d32a111",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "document_number": "2026/038",
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/4e7ff537aad4c7b7a00fe06e57e50fbc67dc2d55e86ac3b9f2a1c2432d32a111.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Per Schedule \"A\" (total rates, six decimal places): Residential 0.01722066; Multi-Residential 0.02929885; Farmland 0.00430532; Managed Forest 0.00430532; Commercial/Parking Lot 0.02676494; Comm New Construction 0.02676494; Comm Excess Land 0.02137546; Comm Vacant Land 0.02137546; Industrial 0.03618284; Ind Excess Land 0.02659885; Ind Vacant Land 0.02659885; Pipeline 0.02536213; Landfill 0.02706040",
    "due_dates": "one-half on or before August 28, 2026 and one-half on or before November 28, 2026",
    "penalty_interest": "Penalty of 1.25% per calendar month on taxes remaining unpaid, levied on first day of default; interest of 1.25% per month on unpaid taxes levied on first day of each calendar month following due date and every month thereafter"
   },
   "fact_citations": {
    "tax_rate": "Schedule \"A\"",
    "due_dates": "s. 10: \"one-half on or before August 28, 2026 and one-half on or before November 28, 2026\"",
    "penalty_interest": "s. 13: \"one and one quarter per cent (1.25%) per calendar month\"; s. 14: \"interest at a rate of one and one quarter per cent (1.25%)\""
   },
   "transcript_url": "/ca/on/southwest-middlesex/property-tax/bylaw-2026-038/",
   "transcript_quality": "exact"
  },
  {
   "primary": false,
   "is_official": true,
   "title": "2026 Tax Rates (laws page)",
   "category": "tax_assessment",
   "document_type": "announcement",
   "status": "n/a",
   "adopted_date": null,
   "document_url": "https://www.southwestmiddlesex.ca/laws/2026-tax-rates",
   "summary": "Municipality's laws page for the 2026 tax rates by-law; sibling pages exist for 2023-2025.",
   "discovered_by": "on-proptax",
   "discovered_at": "2026-10-15",
   "capture_sha256": "172e67fa57505aa53ff9403767089ee210430941f119e58fe60719e09705d4d8",
   "captured_at": "2026-10-16T01:27:38+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/172e67fa57505aa53ff9403767089ee210430941f119e58fe60719e09705d4d8.html",
   "link_dead": false,
   "transcript_url": "/ca/on/southwest-middlesex/property-tax/2026-tax-rates/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/on/southwest-middlesex/property-tax/"
}