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.

Supplementary and/or omitted assessments are issued under the authority of Section 34 and 33 of the Assessment Act.

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.

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