Supplementary / Omitted Property Tax Bill

What is it?

A supplementary/omitted tax bill is a tax bill issued by the Town of Arnprior that 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.  Supplementary and/or omitted assessments are issued under the authority of Section 34 and Section 33 of the Assessment Act.

Supplementary billings for current or prior years could be billed all within the same year and come due at the same time.  If you have built a new home or made improvements / additions to your property that have increased your property assessment, it is important to consider what your future supplemental property tax bill amount will be.   

Reasons for Issuing Supplementary/Omitted Property Tax Bills

If you are receiving a supplementary/omitted bill, you should already have received a Notice of Assessment from MPAC (Municipal Property Assessment Corporation) informing you of the supplementary and/or omitted assessment value.

A supplementary/omitted tax bill can be issued for any of the following reasons:

1. New Construction
   In some cases, a property may be first billed for the land value only with a supplementary bill for the structure (home) to follow at a later date. 
2. Improvements/Additions to Property
   Renovations/improvements or an additional structure was added to the property that has increased the property assessment value, and this increase was not previously billed.
3. Reclassification
   The tax class of the whole or a portion of the property assessment has changed.  i.e. the use of all or part of your property has changed, resulting in a change to your tax class.

If you feel that your supplementary /omitted assessment is incorrect, a Request for Reconsideration (RFR) process is available for submission to MPAC.  Please refer to your 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.

Methods of Payment

Taxes Paid by Mortgage Company: A copy of your supplementary/omitted tax bill has been sent to your mortgage company.  We recommend that you contact them regarding payment.

Preauthorized Payment Program: If you are currently enrolled in the Preauthorized Payment Program, supplementary and/or omitted tax bills will not be included in the predetermined amount to be withdrawn.   Payment is required separate from the plan and due on the due date stated on your bill.  Payment must be received by the due date to avoid penalty and interest charges.