Supplementary and Omitted Bills

In addition to your two regular tax bills, you may also receive supplementary or omitted tax bills.

What are supplementary and omitted tax bills?

Supplementary and omitted tax bills are tax bills that are issued based on a change in the value of your property as determined by the Municipal Property Assessment Corporation (MPAC).

Reasons for getting a supplementary or omitted tax bill may include:

• Building a new house
• Building an addition on your current house
• Building a deck
• Building a shed

Supplementary bills are for the current year. Omitted bills are for previous years.

Due date and payment methods

Supplementary and omitted tax bills are due within 21 days from when we issue them. You may pay your bill by any of the payment methods available for regular tax bills, except for the payment plans. Supplementary and omitted bills are not included in payment plans and must be paid separately.

If you disagree with your supplementary or omitted tax bill

If you disagree with your supplementary or omitted tax bill, please contact MPAC. The bills are entirely based off of a change in property value as determined by them. We recommend that you pay your bill by the due date, regardless, to avoid any late fees or penalty charges.