Supplementary Assessments

• Where a major change in the nature or use of a property impacts significantly on the property or business taxes levied, the municipality will request a supplementary assessment. This is so that the taxes reflect the new value of the property in question. Some important points to remember about supplementary assessments are:
• Requests for supplementary assessments should be sent by the municipal clerk monthly to the Assessment Agency. A Supplementary Request Form is used for this purpose.
• Properties requiring supplementary assessments would include:
  • new construction
  • extensions on existing buildings
  • major renovations
  • status changed- taxable to non-taxable or vice versa
  • land that has been subdivided
  • when structures have been removed
  • new businesses
• Such projects as minimum repairs, small shed construction and home interior painting would not warrant a supplementary assessment. Under the Assessment Act, the Assessment Agency cannot conduct a supplementary assessment if the change in value is less than $2,500.00.
• The assessor will complete any required supplementary assessments and supply the municipal clerk with a supplementary roll. The Agency mails or delivers the notices to the property owners by the date specified on the notices.
• Supplementary assessments may be appealed. Appeals should be handled in the same way as the annual roll.
• The owner of real property that has been made subject to a supplementary assessment under the Assessment Act is liable for the payment of the real property tax on the basis of the supplementary assessment for the remaining portion of the calendar year from the earlier of the date of substantial completion or the date of occupancy of the real property.

• EACH MONTH, the clerk should complete a "Name and Ownership Change Form" listing all the changes in ownership of property in the municipality and send it to the Assessment Agency.
• Reporting changes on a regular basis allows the assessment staff to keep the computer data base updated and avoids last minute delays in the preparation of the annual assessment roll.
• The clerk must have written verification of the change of ownership before requesting any change from the Assessment Agency.
• When the Assessment Agency makes the name changes to the computer system, a written verification of the changes is sent to the municipality.

• It is illegal for anyone other than the municipal clerk to make changes in the values contained in the assessment roll. HOWEVER . . .
• A clerk shall not change the values on a roll UNLESS OTHERWISE ORDERED by an Assessment Review Commission, the Supreme Court or instructed to do so, in writing, by an assessor.

• Any inquiries by a property owner of a technical nature relating to the valuation of their property should be directed to the Assessment Agency.