A supplementary tax bill is issued when Manitoba Assessment Services updates the assessed value or tax classification of a property and are most commonly triggered by:

•          Construction of a new home
•          Significant improvements or additions to an existing building
•          Subdivision of land or realignment of property boundaries
•          Amalgamation of multiple properties
•          Changes to property characteristics that result in a reduction in assessed value

These changes may not be reflected on your original property tax bill and are often applied retroactively once Manitoba Assessment Services completes their assessment.

When a new home is built, the original tax bill may only reflect the land value. The building is added to the assessment once Manitoba Assessment Services completes their review, which can take 1 to 2 years from the time the home is substantially completed or occupied.

The supplementary taxes cover the period from the date of occupancy or substantial completion of the improvement, which can result in up to 1 year of retroactive taxes.