Supplemental and Omitted Taxes

This tax bill is in addition to any tax bills already received.

Throughout the year supplementary and omitted bills are issued to people who own properties that are new or that have had physical alterations made.  These bills are in addition to the interim and final tax bills. Supplementary bills refer to the current tax year. Omitted bills refer to previous years.

Throughout the year MPAC (Municipal Property Assessment Corporation) will assess any changes to properties.  The changes are based on an effective date or occupancy date. The “Effective date” is found in the Assessment box under “Improvement to Property’ on the bill. Legislation allows for a property to be billed for the current year and two (2) prior years.  The changes can be a result of the following:

• New residential unit
• Change in tax classification (i.e., commercial to residential)
• Addition or renovation

You could receive multiple bills at different times throughout the year depending on when MPAC sends the county assessment information. If you receive more than one bill, check the effective date as each bill may be for a different year.

Once MPAC has assessed the change, the information is sent to the County and a tax bill will be sent.  Supplementary and omitted bills may have one or two instalment(s) date shown on the bill. Please be advised arrears or credits do not appear on your supplementary tax bills. If you have any questions pertaining to the amounts, please contact the tax department.

If your mortgage company normally pays your taxes, please be aware that this bill has not been sent to them. It is your responsibility to either pay this bill or forward it to your mortgage company.

Please be aware that if you pay your taxes by monthly preauthorized payment, this bill is not included as part of your preauthorized payment plan. You must make this payment separately.

However, if you are on the due date pre-authorized payment plan, and you have not made a payment on this supplementary due date, the payment will be withdrawn on the next regular tax due date.

For questions on your assessment, please contact Municipal Property Assessment Corporation (MPAC) at 1-866-296-6722.