Assessment Roll Maintenance
Municipal clerks play an important role in maintaining the assessment roll. Regular updates are essential to keep the roll accurate and current. Falling behind in this process can lead to lost revenue, delays in preparing and distributing the assessment roll and notices, and reduced fairness across all assessments.
To submit any property changes, municipal staff must log in to into their account through our website and use the online Client Portal.
Supplementary Assessments
When a significant change in the nature or use of a property affects its value, the municipality may request a supplementary assessment to ensure that taxes reflect the updated value. Municipal clerks (or designated staff) must log in to their portal account and complete the Supplementary Requests form.
Properties requiring supplementary assessments include:
• New construction
• Extensions or additions to existing buildings
• Major renovations
• Status changes (taxable ↔ non-taxable)
• Land that has been subdivided
• Removal of structures
• Establishment of new businesses
Routine maintenance or minor projects—such as slight repairs, small shed construction, or residential interior painting—would probably result in a value change below the established threshold and would not warrant a supplementary assessment to be issued. These changes will instead be captured in the next assessment year.
The assessor will complete any required supplementary assessment and provide the municipal clerk with a supplementary roll. The Municipal Assessment Agency then mails or delivers notices to property owners by the date specified on the notices.
Property owners may appeal supplementary assessments, following the same process as annual roll assessment appeals. The deadline to file an appeal is within sixty (60) days from the date of the supplemental notice. The date can be found in Box 3 of your assessment notice.
The owner of real property that has been made subject to a supplementary assessment under the Assessment Act, 2006, is liable for the payment of the real property tax on the basis of the supplementary assessment for the remaining portion of the calendar year from the earlier of the date of substantial completion or the date of occupancy of the real property.
Handling Inquiries
Any inquiries by a property owner of a technical nature relating to the valuation of their property should be directed to the Municipal Assessment Agency.
Ownership Updates
Just like supplementary assessments, it is important to report ownership changes –such as property sales, name changes, or mailing address updates – on a regular basis. Keeping this information current helps our assessment staff maintain an accurate database and prevents last-minute delays when preparing the annual assessment roll.
At least once per month, the municipal clerk (or designated staff) should log in to their portal account and complete the Ownership Updates form for all property changes in the municipality.
Once the Municipal Assessment Agency has processed the updates, confirmation will be available in the municipality’s portal account, once time permits.
Applicable sections of The Assessment Act, 2006
Conveyance of Real Property
(2) An owner of a freehold or leasehold real property or, where the owner is represented in the sale or transfer by a solicitor, said solicitor shall, in the event of a sale of it or transfer of ownership, other than by way of mortgage, notify the clerk, where the real property is situated in the city or a municipality, in writing of the sale or transfer within one month after the date of it and set out in the notification particulars showing the location, description, boundaries, and measurements of the real property, the name and address of the purchaser and, in the case of a sale, the purchase price paid for the real property.
2006 cA-18.1 s41
Change in name
42. Where a person, business, or corporation changes his or her name or the name of the business or corporation, the name change shall be reported to the city or a municipality as soon as practicable, and the city or a municipality may require proof of the name change in the form that the city or a municipality may determine.
2006 cA-18.1 s42