Property taxes can sometimes be split between different people or properties. This is called apportionment. This can happen when land is divided, a property is sold, or ownership changes. This page explains how property taxes are shared in these cases. It also explains who can apply, what information is needed and how the process works. People usually apply to split property taxes when a property is being redeveloped and the taxes have not been paid.
How to Request an Apportionment
- Fill out the Apportionment of Property Tax Application. Incomplete applications will be returned.
- Send the non-refundable tax apportionment fee and supporting documentation (i.e. cancelled cheques, statement of adjustment, letter of direction etc.) by mail, fax or drop it off in-person.
- Note: The Municipal Property Assessment Corporation (MPAC) provides property assessment details and any unpaid taxes on your account is calculated by the City.
- Wait for your Notice of Hearing letter in the mail (sent at least 14 days in advance).
- Attend the scheduled hearing if you would like to make a deputation.
- Hearing must occur before September 30 of the following year or you can appeal directly to the Assessment Review Board (ARB).
- Contact Tax & Utility Inquiry Line or email us if you need help.
Appeal
- The General Management & Licensing Committee reviews your application and makes the decision.
- A Notice of Decision and an apportionment tax bill is sent to the property owners on file, which may include extra charges, such as a Business Improvement Area (BIA) levy or other property-related fees.
- Not satisfied with the decision? File a notice of appeal within 35 days to the Assessment Review Board.
- All decisions are final.
