Supplementary tax bills
A supplementary assessment notice is sent to property and business owners due to new construction or an improvement(s) that has been completed or occupied during the current tax year, and that was not included on the annual Assessment Roll. It is prorated to reflect the number of months the new construction or improvement is complete or occupied during the current tax year. The supplementary assessment notice includes both the supplementary months and the date the supplementary is based on. This information will be used to calculate the supplementary property tax bill, which will be sent separately.
Contact Assessment for questions on the supplementary assessment notice.
The supplementary tax bill will reflect the number of months used in the calculation of the property tax bill. For example, if the number of supplementary months is 3, the billing is for the months October, November, and December. Your Supplementary tax bill is calculated by multiplying the assessed value of your property by the applicable property tax rate(s), divided by 12 months in the year, multiplied by the supplementary months on the supplementary tax bill.
To avoid penalties, the supplementary tax bill must be paid on or before the due date shown on the bill. Visit property tax payment options to pay the supplementary tax bill, including the option to join the monthly Tax Instalment Payment Plan (TIPP).
Contact Tax for questions related to the supplementary tax bill.
Supplementary bills and TIPP
If you are a current Tax Instalment Payment Plan (TIPP) participant, your property tax instalment is recalculated when the supplementary tax is billed. The revised payment amount and the start date of that new payment is shown on your supplementary tax bill.
If you would like to join TIPP after receiving a supplementary tax bill, find out more about TIPP and how to join.