What Is a Supplementary / Omitted Tax Bill?
A Supplementary/Omitted tax bill is a tax bill issued by The Township of the Archipelago which reflects any additions or improvements that have been made to your property, or assessment that was omitted.
The Supplementary/Omitted bill is in addition to what has been previously billed on the property. This bill does not include payments already made to your tax account or future installments that have been previously billed and are still outstanding.
Legislation allows the Municipal Property Assessment Corporation (MPAC) to assess a property for the current year and up to two previous years.
Reasons for Issuing Supplementary/ Omitted Bills
You should already have received a Notice of Assessment from MPAC indicating the reason for your Supplementary/ Omitted bill(s).
A Supplementary tax bill can be issued for any of the following reasons:
- New Construction: Your house/building was recently built and the value of the structure was not previously billed to you.
- Improvements/Additions to Property: Renovations/improvements were done to the property that has increased the assessment value, and this increase was not previously billed to you.
- Reclassification: The tax class of the whole or a portion of the property assessment has changed.
If you feel that your Supplementary/Omitted assessment is incorrect, a Request forReconsideration (RFR) process is available. Please refer to the Notice of Assessment sent by MPAC for the deadline to file. Please contact MPAC at 1-866-296-6722 or visit www.mpac.ca for more details.
Taxes Paid by Mortgage Company
copy of your Supplementary/Omitted tax bill has been sent to your mortgage
company. We recommend that you contact them regarding payment.
How to Pay
Please review the Methods of Payment to pay your supplementary/omitted tax bill.
Frequently Asked Questions
if I do not agree with the assessment value that was billed?
If you disagree with the assessed value, please contact MPAC at 1-866-296-6722.
if I didn’t own the property for the full period I am being billed for?
As taxes are levied against the property and not the person, it is legally the responsibility of the current owner to ensure full payment has been made. You will need to contact your lawyer to advise them that you have received these retroactive tax bills.
happens if I don’t pay the full amount by the due date?
Late payment penalty at a rate of 1.25% is added in the first day of default (day after the due date) and interest at a rate of 1.25% is added the first day of each month thereafter.