What is Supplementary Assessment?
Supplementary assessment reflects the increase in value of a property where a new home or building is completed or occupied during the current tax year. The assessed value shown on the Notice reflects the value of your property based on July 1st of the previous year.
How does Supplementary Assessment and Tax Work?
If your property is newly constructed, has had improvements or an addition, and was completed / occupied in the current tax year, you will receive a Supplementary Assessment and Tax Notice in addition to the Annual Tax Notice. The Supplementary Notice will be mailed to you in either July or October depending on the completed or occupied date. The payment due date for the notice will either be August or November (respectively).