A Supplementary Assessment occurs when a property is improved or changed during the current roll year on or before December 1 and it is discovered that the assessed value of any property is not the same as the value entered on the assessment roll.
Reasons for Supplementary include but are not limited to:
- Destruction of or damage to the property;
- Demolition, alteration or removal of an improvement;
- Construction of an improvement;
- Change in the use of the property;
- Change in the taxable status of a property;
- Subdivision of the property; or
- Issuance of titles pursuant to a condominium plan that is approved by the Controller of Surveys.
If a change has been made to a property for any of the above reasons, a supplemental assessment notice will be sent to the person or persons affected.
The rights of appeal and the procedures respecting appeals also apply to the Supplementary Assessment notice. Please refer to the appeals section for further information.
The Supplementary Assessment will be placed on the assessment roll and taxes shall be levied on the assessment at the same rate as the rest of the current roll year and will be adjusted to correspond with the portion of the year following the date on which the change to the property occurred. Please see the Supplementary Tax bill for further information.