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Supplementary and Omitted Tax Bills

During the course of each year the Municipal Property Assessment Corporation (MPAC) may be made aware of changes in properties that impact the assessed value. Some examples of these changes include construction, renovations or improvements, demolition, changes in use, etc. MPAC forwards a data file identifying these changes to each municipality a few times each year. The municipalities then issue 'supplementary/omitted tax bills'.

Property owners are cautioned that the full assessment of a property may not be determined by MPAC until well after the physical changes to the property have been completed (e.g. a house has been built on a property and it has become occupied). In this case, this change can be backdated to the date of the change to a maximum of 3 years.

In the case of a newly constructed home, there can be a delay between the occupancy dates and when we receive the assessment information from MPAC. Until we receive this information, we are unable to issue a full tax bill. Once the assessment information becomes available, we send a supplementary tax bill, dating back to the occupancy date for the new owners, to a maximum of 3 years. Billings received prior to the supplementary billing are usually smaller and represent land only.

Supplementary taxes are in addition to other billings you may receive in the year. You will be notified by MPAC of the assessed value before you receive the bill from the Township

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 multiplying 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, it is not necessary to pro-rate the taxes.