Supplemental/Omitted tax notices are generated only when the Municipal Property Assessment Corporation (MPAC) provides the City with new assessment value as the result of an improvement or change in the property (supplemental) or assessment that was previously missed (omitted).
MPAC can provide new assessment for the current year and up to 2 years prior, meaning that you could receive up to 3 tax bills as a result. MPAC provides property owners with an assessment notice prior to the City issuing the tax notice. More information is available on MPAC's website.
If applicable, these notices are generated in the second half of the year and the due date(s) are provided on the tax notice.
Supplemental/Omitted tax notices do not replace any previous tax notices; they are in addition to the interim and final tax notice. The year following receipt of a Supplemental/Omitted tax notice, the new total assessment value will be used to calculate the interim and final tax levies.
Payment for Supplemental/Omitted tax notices are not included in existing pre-authorized payment (PAP) plans.