Adjustments

Adjustments

As per section 357 and 358 of the Municipal Act, 2001 if you qualify for an adjustment on your property taxes you can apply for an adjustment by completing the Adjustment of Property Taxes application. 

A "Section 357 Tax Appeal" is filed due to a change of event that occurred during the current taxation year (see list on application). The deadline for applying is February 28 of the year following the taxation year to which the application relates.

A "Section 358 Tax Appeal" is to cancel, reduce or refund taxes for one or both two years preceding the year in which the application is made. A Section 358 Tax Appeal may be filed for any overcharge caused by a gross or manifest error in the preparation of the assessment roll that is clerical or factual in nature, including transposition of figures, a typographical error, or similar errors, but not an error in judgment in assessing the property. An application must be filed between March 01 and December 31 of a year and may apply to taxes levied for one or both of the two years preceding the year in which the application is made, and the application shall indicate to which year or years it applies.

Municipal Council has the authority to cancel, reduce or refund taxes as outlined in the .

Assessments

The Municipal Property Assessment Corporation (MPAC) is Ontario's property experts and are the ones that classify and assess all properties under the Provincial Assessment Act. The Township of Greater Madawaska uses MPAC assessments each year to calculate property taxes for each property.

If you feel your assessed value of your property is not where it should be, you can submit a Request for Reconsideration form (RFR) to MPAC directly.

Did you know that you can view your property profile and similar properties in your area free-of-charge? Visit About my Property for more details.

 Supplementary Taxes

Understanding Your Supplementary / Omitted Tax Bill

A supplementary or omitted tax bill is an additional tax bill issued by the Township. It reflects changes to your property that weren’t included in your earlier tax bills. These bills are issued when:

• New construction or improvements have been made to your property, or
• An assessment was previously missed or omitted.

These bills are in addition to your regular interim and final tax bills.

Why am I receiving this bill?

Under Ontario’s Assessment Act (Sections 33 and 34), the Municipal Property Assessment Corporation (MPAC) can assess your property for the current year and up to the previous two years if there have been changes.

You may receive a supplementary or omitted bill for one of these reasons:

1. New Construction
   • A new home or building was recently completed, and your previous bill only covered the land.
2. Renovations or Additions
   • You made improvements (e.g., an addition, finished basement, or new structure), and the increased value wasn’t yet billed.
3. Reclassification

• • The use of your property changed (for example, part of it is now used for business), which changes your tax class.

You should have already received from MPAC a Notice of Assessment showing your updated property value.

What should I do if I disagree with my assessment?

If you believe your supplementary or omitted assessment is incorrect, you can request a review through MPAC’s Request for Reconsideration (RFR) process.

• Check your Notice of Assessment for the deadline to file.
• Contact MPAC at 1-866-296-6722 or visit www.mpac.ca for details.

Paying Your Supplementary / Omitted Tax Bill

You can pay your supplementary/omitted bill using any of the following methods:

1. In person – Cash, debit, or cheque
2. By mail – Township of Greater Madawaska, 19 Parnell St., Calabogie, ON
3. Online or phone banking – Through your financial institution

Note: If you are enrolled in the Preauthorized Payment Program, this bill is not included in your automatic payments. To add it to your plan, contact the Finance Department. Otherwise, payment must be made by the due date to avoid penalties.

Note: If Your Mortgage Company Pays Your Taxes, a copy of this bill has been sent to your mortgage provider. Please contact them directly to confirm payment.

Frequently Asked Questions

What if I don’t agree with the assessment?

• Contact MPAC at 1-866-296-6722 or visit www.mpac.ca.

I didn’t own the property for the full time shown—why am I being billed?

• Taxes are billed to the property, not the owner. Contact your lawyer to discuss adjustments between you and the previous owner.

What happens if I pay late?

• A 1.25% penalty is added the day after the due date. An additional 1.25% interest is charged on the first day of each month until paid in full.