Supplementary & Omitted Tax Bills
Supplementary and/or omitted assessments are billed separately from the regular billing cycle, and are issued throughout the year.
Assessment and Billing Process
- The Municipal Property Assessment Corporation (MPAC) can provide 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 changes
- property is improved due to construction, an addition, or renovation
- You 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.
- MPAC has authority to assign omitted and/or supplementary assessment for the current year and two years prior.
- 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.
Note: if you are currently enrolled in the Pre-Authorized Tax Payment Program, supplementary and/or omitted tax bills will not be paid from your financial institution account. Payment must be received by the due date to avoid penalty and interest charges.
Supplementary and/or omitted property tax 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.
Supplementary and/or omitted property tax bills cannot be paid through the Pre-Authorized Tax Payment program. Use another listed payment option to make payment.
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.
Property Tax Estimate
- Use the purchase price as an estimated assessed value and multiply that amount by the applicable year’s tax rate.
- Use the Property Tax Calculator to receive a current tax year estimate.
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.
If you disagree with the information on your Property Assessment Change Notice from the Municipal Property Assessment Corporation (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.
Vacant Commercial and Industrial Buildings
You may qualify for the Vacant Commercial & Industrial Tax Rebate Program if your commercial or industrial building was entirely or partially vacant during the taxation year and if your property meets the eligibility criteria. View the applications and deadlines.
Supplementary & Omitted Tax Brochure
Access the Supplementary-Omitted Tax Brochure