{
 "municipality_id": "gx-026024",
 "municipality": "Lincoln",
 "status_type": "Town",
 "jurisdiction": "Rhode Island",
 "country": "US",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-06-05",
 "official_website": null,
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "Classification of Property — Town of Lincoln, RI",
   "category": "tax_assessment",
   "document_type": "code_chapter",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://ecode360.com/9726577",
   "summary": "Establishes Lincoln's property tax classification system effective December 31, 2003 coinciding with comprehensive revaluation. Limits class-rate differential to 50%. Includes homestead exemption provisions up to 35% of assessed value.",
   "captured_at": "2026-06-08T01:09:19+00:00",
   "capture_http_status": 429,
   "capture_note": "fetch failed/blocked; not snapshotted",
   "link_dead": false
  }
 ],
 "source": "https://govanswers.org/us/ri/lincoln/property-tax/"
}