Supplementary Assessment

The assessor shall make any supplementary assessment that may be necessary to reflect a change if, after assessment notices are send but, on or before December 1 of the taxation year for which taxes are levied on the assessment referred to in the notices, it is discovered that the assessed value of  any property is not the same as the value entered on the assessment roll by reason of:

1. Destruction of or damage to the property;
2. Demolition, alteration or removal of an improvement;
3. Construction of an improvement;
4. Change in the use of the property;
5. Change in the taxable status of a property;
6. Subdivision of the property; or
7. Issuance of titles pursuant to a condominium plan that is approved by the Controller of Surveys.

Notification:

If a change has been made to a property for any of the above reasons, a supplemental assessment notice will be sent to the titled property owner(s).

Appeal

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.

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