What is a Supplemental Tax Bill?
A supplemental tax bill is the result of assessment information recently provided to the Town by the Municipal Property Assessment Corporation (MPAC). MPAC can issue an updated assessment for a number of reasons including:
• A property is improved due to new construction, an addition, or renovation
• A structure on the property has been assessed for the first time
• A change in property classification (i.e. from residential to commercial)
• A portion of the property is no longer exempt
Why aren’t property tax bills issued for the full amount right away?
The Town can only issue property tax bills based on the assessed value of the property from MPAC. Only MPAC has the authority to assess your property value changes. The Town cannot assess your property and also does not have control over the timing.
A Property Assessment Change Notice (PACN) will be sent to you by MPAC to inform you of the changes when the current value assessment or the tax classification of your property has changed. The Assessment Act permits MPAC to add or make changes to the assessment of your property for the current year and/or any portion of the previous two years.
Please visit MPAC’s website to learn more about this process.
- Supplementary assessments are issued under the authority of Section 34 and Section 33 of the Assessment Act.
What if you disagree with the assessment?
When you receive the PACN, if you disagree with the assessment, classification of your property, or effective date, you must file a Request for Reconsideration (RfR) by the deadline printed on the Notice (typically 120 days from the issuance date printed on the Notice).
- For questions on your assessment, please contact MPAC at 1-866-296-6722.
- Town staff are also available to work with property owners to assist with explanations or options to connect with MPAC.
If you file an RfR and MPAC determines that a correction is required, they will notify the Town in writing and an adjustment will be made to your tax account at that time.
How is the Supplemental Tax Bill calculated?
Based on the property value changes provided by MPAC, you will be issued supplemental property tax bills for the years related to those changes, which can be the current year and up to the previous two tax years depending on the dates assessed by MPAC. Supplemental Tax Bills are for the current tax year, and up to two previous tax years. The changes are based on an effective date from MPAC. The “Effective date” is found in the “Municipal” box under “Municipal Levies” on the bill.
Supplemental property tax bills are calculated by multiplying the supplemental assessment value supplied by MPAC by the property tax rates for that class of property for the applicable taxation year(s). The property taxes are also prorated for the number of days from the effective date, if it is for a partial year.
When is a Supplemental Tax Bill due and how can it be paid?
Supplemental tax bills are billed separately from the regular billing cycle, and are issued throughout the year after the final billing. The due dates will be listed on the Supplemental Tax Bill.
Supplemental tax bills are due in addition to any other tax bills already received, and any other arrears balance will not display on the Supplemental Tax Bill. If you have any questions pertaining to the amounts due, please contact:
Tax Clerk (Town of Lincoln)
- Phone: 905-563-2799 ext. 224
See Payment options on our website
Are you currently enrolled in a Pre-Authorized Property Tax Payment Plan?
Supplemental Tax Bills will not be withdrawn from your financial institution account automatically. They must be paid separately and received by the Town by the due date to avoid penalty and interest charges.
See Payment options on our website
If you wish to have your Supplemental Tax Payment withdrawn in addition to your regular pre-authorized payment, please contact the Tax Clerk more than 10 business days prior to the withdrawal date.
Tax Clerk (Town of Lincoln)
- Phone: 905-563-2799 ext. 224
Does your mortgage company pay your property taxes?
If your mortgage company normally pays your property taxes, the mortgage company will be itemized on the top right corner of your bill, and a copy of this bill will be sent to them for payment. If it is not itemized on your bill, and they are supposed to be paying on your behalf, you must contact your mortgage company as soon as possible, and provide them with a copy of your bill.
Questions?
Please do not hesitate to contact us. We are happy to help walk you through any options.
- Phone: 905-563-2799 ext. 224