Supplementary & Omitted Tax BillsA supplementary/omitted tax bill is a bill issued by the Municipality which reflects any additions or improvements you have made to your property.
Owners of newly constructed buildings, residential or commercial, will receive a land-only tax bill until the value of the construction/addition is determined by the Municipal Property Assessment Corporation (MPAC). Following assessment, the supplementary tax bill will be issued and is effective from the date of completion.
It can take time for a property to be assessed. Supplementary billings can occur at any time of the year and taxes for the entire waiting period will be billed in that year and come due at the same time.