If you have recently bought a new home or made any additions or improvements to your property, remember to make allowance for a Supplementary Tax Bill in your budget plans.
A Supplementary Tax Bill is issued by the City of Brampton, to adjust the tax roll to record an increase or an omission in assessment. For example, you may receive a Supplementary Tax Bill if you have a newly constructed home or condominium; you have renovated or built an addition to your property; or the tax classification of your property has changed. In the case of a new house, it is often assessed effective from the occupancy/closing date. Other scenarios are possible based on the property's assessed value or classification changes as determined by MPAC.
The Supplementary Tax Bill covers the period outlined in the Property Assessment Change Notice (PACN) sent to you by MPAC in the months preceding the issuance of a Supplementary Tax Bill.
Residents are strongly encouraged to budget for this billing. If your mortgage payment includes taxes, the Supplementary Tax Bill will be sent to the financial institution dealing with payments.
Appealing a Supplementary Assessment
If a property owner disagrees with the Municipal Property Assessment Corporation’s (MPAC) supplementary assessment, he or she can dispute the assessment. Property owners with a residential, farm, or managed forest property must first submit a Request for Reconsideration (RfR) to MPAC by the date referenced on the Property Assessment Change Notice (PACN) sent by MPAC. MPAC will render its decision within 180 days after submission of the RfR. If residential, farm, or managed forest property owners are not satisfied with MPAC’s decision on their RfR, they may file an appeal to the Assessment Review Board (ARB). This must be done within 90 days of the issuance of MPAC’s decision.
For commercial, industrial, and multi-residential properties, owners can either file an RfR with MPAC or appeal directly to the ARB – either must be done within 120 days of the issuance date printed on the supplementary assessment notice. If the owner chooses to file an RfR with MPAC and is not satisfied with the result, they may then file an appeal to the ARB within 90 days of the issuance of MPAC’s decision.
