Assessment Roll Maintenance

Assessment Roll Maintenance – Information for Municipalities

Supplementary Assessments

Section 24(1) the Assessment Act, 2006 provides detail as to when a supplemental assessment is required. Municipalities must submit a supplementary request form for any property that meets the criteria listed in Section24(1). This information is important in maintaining up-to-date information on the property, which results in fair and equitable assessments.

Supplementary Request Form

Minor repairs, landscaping, and home interior painting would not warrant a supplementary assessment.

If necessary, once the assessor completes the supplementary assessment, municipalities will be supplied with a supplementary roll. A new assessment notice is sent to the property owner.

Supplementary assessments may be appealed. The Municipalities Act 1999 outlines the property owner’s responsibility for 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 Name and Ownership Changes

Each month, the Municipality completes a “Name and Ownership Change Form” listing all the changes in ownership of property in the municipality and sends it to the Assessment Agency.

Assessment Roll Name and Address Change Form

The Municipality must have written verification of the change of ownership before requesting any change from the Assessment Agency.

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.

Name and Address Change Instructions for Municipalities

You can complete and submit a name change request to the MAA in two ways:

Download, print and fill out the form called “Assessment Roll Name Change Form.pdf” from our website and return it to us by mail, fax or by scanning it and sending the scan to our customer service email – c[email protected]

Download the Excel version of the form (.xls) and fill it out electronically.
You can then save the file and send it to us by email to: [email protected]

Whenever possible, send your requests to us monthly to ensure a timely and efficient response.
Name and address changes are processed to ensure notices are delivered to the right locations.

Use this form to update the owner’s name(s) or to update the mailing address or both.
Use a sheet for every month of name or address changes you want to submit.
- You can submit multiple sheets at one time.
Fill in the month and your Town’s name on the top of the sheet
Make one entry for each change by completing all the information on one row of the sheet
Start with the PAR-ID, then the original owner’s name and the new owner’s name.
Be sure you include the correct mailing address for the owner.
Add any important comments like “family sale,” “deceased owner” or “estate sale.”
Include the sale date and price if you are aware of it.
Include a registration number if you have been provided with one.
Include your name and the date you completed the form in case we have any questions.

Having the correct owner assessed is important because they are responsible for the tax bill.
Name changes are often a result of a property sale and is a source of vital information for the MAAI to use when establishing local market values.
The staff of the MAAI are continually researching and reviewing sales information to keep abreast of value changes that develop in any local markets.

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

Instructions for filling out supplementary form

You can complete and submit a supplementary request to the MAAI in two ways:

Download, print and fill out the form called “supp_request_form.pdf” from our website and return it to us by mail, fax or by scanning it and sending the scan to our customer service email at [email protected].

Download the Excel version of the form (.xls) and fill it out electronically. You can then save the file and send it to us by email to: [email protected].

Whenever possible, send your requests to us monthly to ensure a timely and efficient response
Supplementary Assessments are completed twice per year for most towns and others are completed
semi-monthly
A supplementary Schedule is sent to the Municipality each year with important dates to let you know when your supplementary assessments are printed. Please check with us if you have not received the schedule.

This form is used to report and request that maintenance be performed on the listed properties by the Municipal Assessment Agency.

List detail of the parcel that you want assessed:

The complete name or names of the owners
- This could be an individual or individuals, or;
- It could be a business. In this case you would provide the legal entity name of the business and the trade name
The six-digit PAR-ID for the parcel if one exists and the Civic Address
The property type
- Land, Residential, Commercial, Non-taxable, etc.
The type of Change(s)
- New construction
- New Business
- Change in use
- Change in Status from taxable to non-taxable or the opposite
- Renovations to dwelling
- Structures removed
- Land adjustments like a change in the land size
Relevant comments about the parcel or special instructions on the parcel or its location
- For example: Property destroyed by fire or located at the end of the new road.
Assessor notes are for the Assessor to complete once they begin working on the parcel.
- The Assessor may note that the parcel is still under construction or that it has been completed.
  - Parcel under construction may not appear on the Supplementary Roll until the construction is completed.
Attach any supporting documents to your request
- Surveys
- Sketches provided by the owner
- Plans

A client copy of these forms will be sent back to the Municipality once the requests are completed by the MAA for your records.

The assessment roll maintenance practices that are used in a Municipality are vital in keeping the roll updated and accurate.

The lack of adherence to consistent practices can mean a loss of needed revenue as well as a loss of equity in the entire assessment.

We all share in the responsibility of keeping the Assessment Roll up-to-date and accurate, and the Assessment Act states the responsibilities of the taxpayer in the Duty to Report in Section 23.

A person who:

(a) alters, erects, constructs, extends, enlarges, or makes an addition to real property: or

(b) starts or resumes a business shall, within 30 days from the day on which the person completed altering, erecting, constructing, extending, enlarging or making an addition to real property or started or resumed a business, give written notice to the clerk setting out the address of that real property or business.