Supplementary and Omitted Property Assessments
You may receive a Property Assessment Change Notice for a supplementary or omitted assessment.
You'll receive one of these notices when your property's assessed value or classification changes because improvements to the property or a change in its use.
We will note the changes made and determine whether a supplementary or omitted assessment should be issued to increase the assessed value of the property or change its classification.
- We'll only issue a supplementary or omitted assessment to reflect a change in value if the value of a property increases by 5% of its current property assessment, or by $10,000 or more.
- If this threshold has not been met, we'll add the increase in assessment as a year-end adjustment to your municipality's assessment roll for the following taxation year.
We also issue supplementary assessments when “change events” result in your property being assessed in a different property class.
We may issue a supplementary assessment if:
- Increases in assessment result from an improvement to your property or a change in property classification (i.e. a change from a residential to commercial property).
- Your property or a portion of it is no longer exempt from taxation, because of a change in its ownership or use (i.e. a church changes to a residential property).
- Your property or a portion of it is no longer eligible to be included in the farm or managed forests property class.
- Your property or a portion of it is no longer eligible to be included in the commercial or industrial vacant or excess land sub-classes.
We issue an omitted assessment if any land that should have been assessed has been omitted from the tax roll for the current taxation year and/or any part of the two preceding taxation years.
When we issue an omitted assessment, your municipality may impose additional property taxes for the current year and, if applicable, for all or part of the two previous taxation years.
We may issue an omitted assessment if:
- Your land, including buildings or structures, has been omitted from the tax roll.
- Your property or a portion of it has been incorrectly shown on the assessment roll as exempt from taxation.
- Your property was not eligible to be included in either the managed forest or conservation land property classes under the Managed Forest Tax Incentive Program or the Conservation Land Tax Incentive Program.
We'll only issue an omitted assessment for a classification change if:
- The classification change is associated with the addition of a building or structure.
- Your property has been removed from the Managed Forest Tax Incentive Program or the Conservation Land Tax Incentive Program.
If you have questions about your property's change in assessment, please visit AboutMyProperty. Here, you can also:
- Learn more about how your property was assessed.
- See the information we have on file for your property.
- Compare your property to other properties in your neighbourhood.
If you disagree with our assessment or classification of your property, you can either file a Request for Reconsideration. If you are not satisfied with the outcome of that review, you have the option to file an appeal with the Assessment Review Board (ARB), an independent adjudicative tribunal.