Supplemental Assessments

A supplementary tax bill may be issued as the Municipality receives information that changes the assessed value or the tax class of a property. If you have made additions or improvements to your home or business property, it might change the value of your property as assessed by the Municipal Property Assessment Corporation (MPAC). The Municipality will issue a supplementary tax bill that will reflect the change in your property tax amount.

A supplementary bill would result from:

• Building a new home
• An enlargement or improvement of a building or structure
• Adding a pool, deck or shed to the property
• Change in use of all or part of a parcel of land
• A change in tax class

Property tax bills for newly constructed homes may cover the land only, not the building, until MPAC is able to complete an assessment of the new home. There may be a considerable delay from your occupancy date until you receive a tax bill that includes the house. 

You will receive a, "Property Assessment Notice" from MPAC once an assessment or reassessment of the property is completed. A supplementary tax bill will follow with taxes covering the assessment changes from the date of occupancy.

If your tax account is on a monthly or instalment pre-authorized payment plan, any supplementary bills received will not be included in the pre-determined amount to be withdrawn. Payment is required separate from the plan.     

Supplementary bills have two (2) installment dates which are different from regular tax payment deadlines. Please see your bill for reference. 

Supplementary billings can occur at any time during the year, and taxes for three years could be billed at the same time. For this reason, you are encouraged to start setting aside funds immediately following the issuance of a building permit for future supplementary tax bills. 

The Assessment Act, Sections 33 and 34, provides MPAC with the authority to add assessment in the current year, and all of either or both of the two preceding years.

Mortgage Holders

Should you have a mortgage holder on title, copies of the supplemental tax bill(s) will be sent to their office for payment.

Changes to Supplementary Property Assessment

If you think your supplementary property assessment is incorrect, you can submit a request for reconsideration to MPAC. You also have the right to appeal to the Assessment Review Board (ARB) within 90 days of the Notice of Assessment from MPAC. 

More information on Supplementary and Omitted Assessments