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Supplementary Tax Bills

This page contains important information for new home owners.

What is a Supplementary Tax Bill?

If you have recently bought a new home or made any additions or improvements to your property, remember to make allowance for a Supplementary Tax Bill in your budget plans.

For the first 12 to 18 months after occupying a new home, property tax bills will cover the land only, not the building, until the Municipal Property Assessment Corporation (MPAC) is able to complete an assessment of the home. The land taxes often represent approximately one third (1/3rd) of the total tax bill, depending on the type of house. There may be a considerable delay from your occupancy date until you receive a tax bill including the house.

Once the property is assessed, the new homeowner will receive a "Property Assessment Notice". A Supplementary Tax Bill covering the building from the date of occupancy will follow. If your mortgage payment includes taxes, the Supplementary Tax Bill will be sent to the financial institution dealing with payments. Residents are strongly encouraged to budget for this billing.

What is the Last Date to Appeal A Supplementary/Omitted Assessment?

If you do not agree with your supplementary assessment, a free reconsideration process is available through the Municipal Property Assessment Corporation (MPAC). The deadline for submitting a request for reconsideration is December 31st of the current year or 90 days from the mailing of the notice (whichever is later). For additional information, please contact the Municipal Property Assessment Corporation at 1-866-296-6722 or fax 1-866-297-6703 or send your written request to P.O. BOX 9808, Toronto Ontario M1S 5T9.

In addition, you can appeal your supplementary assessment by sending a written request to the Assessment Review Board, an independent tribunal at: Assessment Review Board, 655 Bay Street, Suit 1200, Toronto, Ontario M5G-2K4. A fee of $75 for residential/farm or $150 for commercial/industrial properties must accompany your appeal. Cheque or money order is to be made payable to the Ministry of Finance. The deadline for application is 90 days from the mailing of the notice. For further information, please contact the Assessment Review Board at 416-314-6900 or toll free 1-800-263-3237, or via the Internet at www.arb.gov.on.ca

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