Supplementary and/or omitted tax bill information

A supplementary and/or omitted tax bill is the result of assessment information recently provided to the City by the Municipal Property Assessment Corporation (MPAC).
MPAC issues supplementary/omitted assessments to capture assessment values that have not been returned on the annual assessment roll.
Supplementary and/or omitted assessments are billed separately from the regular billing cycle and are issued throughout the year.
Assessed values are determined by MPAC. The City cannot project the assessed value for your new property. In order to set aside funds in anticipation of receiving the supplementary and/or omitted tax bills, you can use the purchase price as a guide.

Assessment

MPAC provides the City with supplementary and/or omitted assessment values for the current tax year and two years prior when:
• land is omitted from the assessment roll
• use of the property change
• property is improved due to construction, an addition, or renovation
The Assessment Act permits MPAC to add or make changes to the assessment of your property for the current year and/or all or part of either or both of the previous two years.
Supplementary and/or omitted assessments are issued under the authority of Section 33 and 34 of the Assessment Act.
An omitted assessment under Section 33 of the Assessment Act captures assessment value ‘’that has been in whole or in part omitted from the tax roll for the current year of for any part or all of either or both of the next two preceding years”. Omitted assessments commonly provide additional assessment for new construction.
A supplementary assessment under Section 34 of the Assessment Act captures assessment value for the current year.

Billing process

Property owners will receive a Property Assessment Change Notice from MPAC, informing you of the supplementary and/or omitted assessment value.
Supplementary and/or omitted residential property tax bills are calculated by multiplying the supplementary and/or omitted assessment value by the tax rate for the applicable tax year.
Bills are due in two installments, regardless, of the number of years for which you are billed. Payments must reach our office on or before the due date to avoid penalty/interest charges on your tax bill.
If you own a new property, the first regular bill
you receive from the City may only be for the
portion relating to land value. You should
expect a supplementary and/or omitted
bill for the structure to follow.

Estimate your tax bill

If you have purchased a new property, made any physical changes to a property or changed the use of your property, it is recommended that you set aside funds in anticipation of supplementary and/or omitted tax bills.
To estimate your tax bill on a new property:
• Use your property’s purchase price as an estimated assessed value and multiply that amount by the applicable year’s tax rate.
• Go to our Property Tax Calculator to receive a current tax year estimate.

Appeal your assessment

If you disagree with the information on your Property Assessment Change Notice from MPAC, you may request a review. The deadline to submit your Request for Reconsideration (RfR) is 120 days from the issuance date printed on the Property Assessment Notice.
You must pay your supplementary and/or omitted property tax bills as issued, to avoid incurring any penalty/interest.

Download a PDF version of our supplementary and/or omitted tax bill information.

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