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Supplementary Tax Bills

The Town issues supplementary tax bills when MPAC has reassessed a property because of additions or improvements to the property that increase its market value or when MPAC has fully assessed a new building.

In the case of a newly constructed home, there can be a considerable delay between the occupancy dates and when the Town receives the assessment information from MPAC.

Until the Town receives this information, the Town cannot issue a full tax bill.

Once the assessment information becomes available, the Town sends a supplementary tax bill, dating back to when the new owners took possession of the property.

Billings received prior to the supplementary billing are usually smaller and represent land only.

If you receive a supplementary billing and you did not own the home during this time, please forward this bill to your lawyer to arrange for payment.

You receive a supplementary tax bill for one of the following reasons:

Building assessment

  • You completed renovations or improvements to your property that have increased its current value;
  • You have constructed a new building on the property

Reclassification

  • There has been a change in the use of your property resulting in a change in the tax class of your property assessment.

Supplementary bills can be pro-rated for the part-year that the building was in existence for. 

Taxes on a supplementary bill are calculated by multiplied the tax rate by the supplementary assessment and then pro-rating the taxes owing for the number of days the supplementary assessment applies for. 

If the supplementary assessment applies to the full year, no pro-rating of the taxes is necessary.