{
 "answer": "In the Town of Point Leamington, Newfoundland and Labrador, tax rate: Property: 8 mils (.80%) of assessed value (min $425.00; vacant lots $400.00 or $100.00); Property Business: 11.5 mills (min $200.00); Business classes: Livestock/Farms, General Stores, Bakeries, Restaurants, Arcades, Gas Bars, Garages, Taverns — 15 mills; Salons, Offices, Sawmills, Factories, Hotels — 25 mills; Bed and Breakfast/Air B&B — $200.00 (annual); Utilities — 2.5% (gross revenue); No fixed place of business — 1/3 of 1% (gross revenue); due dates: June 30, 2024; penalty interest: Interest at 2 % monthly will be charged on overdue accounts.. Source: 2024 Tax Structure, Rates and Due Dates, verified 2026-06-05.",
 "municipality_id": "gx-003414",
 "municipality": "Point Leamington",
 "status_type": "Town",
 "jurisdiction": "Newfoundland and Labrador",
 "country": "CA",
 "topic": "tax_assessment",
 "label": "Property tax & assessment",
 "status": "found",
 "last_verified": "2026-06-05",
 "official_website": "https://www.townofpointleamington.ca/",
 "documents": [
  {
   "primary": true,
   "is_official": true,
   "title": "2024 Tax Structure, Rates and Due Dates",
   "category": "tax_assessment",
   "document_type": "bylaw",
   "status": "adopted",
   "adopted_date": null,
   "document_url": "https://www.townofpointleamington.ca/_files/ugd/2c9822_4a2d7fbb8231461eb8ad1b5fe09c4b40.pdf",
   "summary": "Sets 2024 property tax at 8 mils (minimum $425), business tax at 11.5–25 mils by class, water/sewer rates, and establishes June 30, 2024 as tax due date with 2% monthly interest on arrears.",
   "capture_sha256": "399ae8306860c71d6b02fcfc6bddb7e80b9589df958b156cf69a9b09b1f5206a",
   "captured_at": "2026-06-08T01:09:19+00:00",
   "capture_http_status": 200,
   "snapshot_url": "https://pub-e61c5ee2a8704225bfa8de0c280e8a2c.r2.dev/bylaws/399ae8306860c71d6b02fcfc6bddb7e80b9589df958b156cf69a9b09b1f5206a.pdf",
   "link_dead": false,
   "facts": {
    "tax_rate": "Property: 8 mils (.80%) of assessed value (min $425.00; vacant lots $400.00 or $100.00); Property Business: 11.5 mills (min $200.00); Business classes: Livestock/Farms, General Stores, Bakeries, Restaurants, Arcades, Gas Bars, Garages, Taverns — 15 mills; Salons, Offices, Sawmills, Factories, Hotels — 25 mills; Bed and Breakfast/Air B&B — $200.00 (annual); Utilities — 2.5% (gross revenue); No fixed place of business — 1/3 of 1% (gross revenue)",
    "due_dates": "June 30, 2024",
    "penalty_interest": "Interest at 2 % monthly will be charged on overdue accounts."
   },
   "fact_citations": {
    "tax_rate": "\"8 mils (.80%) of assessed value\" / \"11.5 mills\" / \"15 mills\" / \"25 mills\" / \"2.5%(gross revenue)\" / \"1/3 of 1% (gross revenue)\"",
    "due_dates": "\"DUE DATE (for payment of all 2024 taxes) June 30, 2024\"",
    "penalty_interest": "\"Interest at 2 % monthly will be charged on overdue accounts.\""
   },
   "transcript_url": "/ca/nl/point-leamington/property-tax/text-399ae8306860/",
   "transcript_quality": "exact"
  }
 ],
 "source": "https://govanswers.org/ca/nl/point-leamington/property-tax/"
}