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Apportionments

An apportionment occurs when a property is severed or consolidated. Unpaid taxes are apportioned according to the assessment attributable to each land parcel. A severance occurs when a property is split into two or more pieces, which is common with semi-detached homes and townhouses. A consolidation is the combining of two or more parcels with the same ownership and adjoining boundaries into one parcel.

When the Municipal Property Assessment Corporation (MPAC) is advised of a severance through a legal conveyance of the land, an apportionment is initiated. In addition, the owner of the land that has been severed or consolidated may also apply to the Town to have taxes apportioned.

MPAC is responsible for apportioning the assessed value of the original property to the newly created properties for the year in which a severance or consolidation occurs and any subsequent year in which the assessment roll did not reflect the newly created properties. The assessed values on the newly created properties represent their portion of the assessed value of the original property. The apportioned assessed values may not reflect the current value assessment of the new properties had they been assessed individually.

Based on the assessment apportionment information supplied by MPAC, the Town of Caledon distributes the taxes from the original property to the newly created properties in proportion to their relative value. Tax bills with future due dates are issued to the property owners.