Assessment Roll Maintenance
There are routine assessment roll maintenance practices that a municipal clerk should be utilizing. They are designed to keep the roll updated and accurate. This is especially important since falling behind may mean loss of needed revenue and unnecessary delays in the preparation and distribution of the assessment roll and notices. The loss of equity in the entire assessment is also a problem.
Where a major change in the nature or use of a property impacts significantly on the property or business taxes levied, the municipality will request a supplementary assessment. This is so that the taxes reflect the new value of the property in question. Some important points to remember about supplementary assessments are:
- Requests for supplementary assessments should be sent by the municipal clerk monthly to the Assessment Agency. A Supplementary Request Form is used for this purpose.
- Properties requiring supplementary assessments would include:
- new construction
- extensions on existing buildings
- major renovations
- status changed - taxable to non-taxable or vice versa
- land that has been subdivided
- when structures have been removed
- new businesses
The assessor will complete any required supplementary assessments and supply the municipal clerk with a supplementary roll. The Agency mails or delivers the notices to the property owners by the date specified on the notices.
Supplementary assessments may be appealed. Appeals are handled in the same way as the annual assessments.
When an error is discovered in an assessment, the Assessor may issue a revised assessment.
This can occur when:
- a property owner requests an inspection
- the Assessor discovers an error when reviewing a nearby property
Revised assessments may be appealed.