A Supplementary Assessment is the increase in value of a property because of NEW building construction, addition or renovation completed and/or occupied during the current tax year.

It is based on the Market Value of new construction during the current year and the number of months of Completion and/or Occupancy. This will also affect properties where the buildings were not completed at December 31 of the year prior to the current tax year and are now complete and/or occupied.

		Supplementary Assessment Brochure
		Supplementary Assessment Information