Supplementary tax bills are issued as a result of assessment changes to your property including additions and other improvements or classification changes resulting from changes to the use of the property.
For the first 12 to 18 months after occupying a newly constructed home, or until the Municipal Property Assessment Corporation (MPAC) is able to complete an assessment of the home, your property tax bills may cover the land only, not the building.
There may be a considerable delay from your occupancy date until you receive a tax bill that includes both the house and the land.
Once the property is assessed, the new homeowner will receive a Property Assessment Notice from MPAC. A Supplementary Tax Bill will follow with taxes covering the dwelling from the date of occupancy. Residents are strongly encouraged to budget for this billing. If your mortgage payment includes taxes, please forward your supplementary bill to your mortgage company.
For information regarding supplementary assessments received, contact MPAC at 1-866-296-6722, or email enquiry@mpac.ca
Your assessment notice should include a User ID and Password so you can connect to the MPAC website. MPAC's website is www.mpac.ca
If you are not in agreement with your assessment, you can complete a Request for Reconsideration (RfR) by visiting MPAC's website at www.mpac.ca.