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Supplemental Tax Bills

A Supplementary (or Additional) tax bill may be issued as we receive information that changes the assessed value or the tax class of a property. If you have made additions or improvements to your home or business property, it might change the value of your property as assessed by the Municipal Property Assessment Corporation (MPAC). The City will issue a supplementary tax bill that will reflect the change in your property tax amount as a result of the changes in your property value. 

Property tax bills for newly constructed homes may cover the land only, not the building, until MPAC is able to complete an assessment of the new home. There may be a considerable delay from your occupancy date until you receive a tax bill that includes the house. 

You will receive a, "Property Assessment Notice" from MPAC once an assessment or reassessment of the property is completed. A supplementary tax bill will follow with taxes covering the assessment changes from the date of occupancy.

Supplementary bills have two (2) installment dates which are different from the original tax due dates. Please see your bill for reference. 

If your tax account is on a monthly or instalment pre-authorized payment plan, any supplementary bills received will not be included in the pre-determined amount to be withdrawn. Payment is required separate from the plan.     

A supplementary bill would result from:

  • Building a new home

  • An enlargement or improvement of a building or structure

  • Adding a pool, deck or shed to the property

  • Change in use of all or part of a parcel of land

  • A change in tax class

See Assessment Act, Section 33 and 34 which provides MPAC with the authority to add assessment in the current year and all of either or both of the two preceding years.

Be prepared:

Supplementary billings can occur at any time during the year and taxes for three years could be billed at the same time. For this reason, you are encouraged to start setting aside funds immediately following the issuance of a building permit for the future supplementary tax bills. 

Changes to supplementary property assessment:

If you think your supplementary property assessment is incorrect, you can submit a request for reconsideration to MPAC. You also have the right to appeal to the Assessment Review Board (ARB) within 90 days of the Notice of Assessment from MPAC. 

Mortgage Holders: 

Should you have a mortgage holder on title, please forward a copy of the supplemental tax bill to them, as we do not.

More information on Supplementary and Omitted Assessments. 

Contact Us

808 2nd Avenue East,
Owen Sound, ON
N4K 2H4
Phone: 519-376-1440
Email us

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