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Supplementary taxes for new construction

If your property is newly constructed, has had significant improvements or additions, or was completed or occupied during the current year you will receive a supplementary assessment and taxation notice.

Your annual assessment notice reflects the condition of your property as of Dec. 31 of the previous year. If construction is completed after Dec. 31 you will receive a supplementary assessment and tax notice to reflect the increased value of the property.

Property taxes are then determined by prorating the supplementary assessment by the number of months the building has been completed and/or occupied for the year and then multiplying the revised assessment by the tax rate. 

Supplementary assessment dates

Supplementary assessments 
Sept. 29, 2023 Supplementary assessment notices mailed
Oct. 10, 2023 Supplementary notice of assessment date
Oct. 31, 2023 Supplementary taxes due
Dec. 11, 2023 Supplementary complaint due date