What is a supplementary tax bill?
A supplementary tax bill is sent to property owners in Wrenford when a building is constructed, improved, or occupied during the current tax year. This happens when a change to your property was not included on the annual assessment roll. The bill covers the months from when the construction or improvement was finished until the end of the tax year.
How is it calculated?
The City calculates your supplementary tax by looking at the new assessed value of your property, the current tax rate, and the number of months the improvement is in use. The bill is prorated for the remaining months of the tax year.
The formula is: (Assessed Value × Tax Rate ÷ 12 months) × Supplementary Months.
For example, if your new building is assessed at an extra $200,000 starting in October, the bill covers October, November, and December. The City multiplies the value by the residential tax rate for 2026 (0.0097746), divides by 12, and then multiplies by 3.
How to pay your bill
Your supplementary tax bill will be mailed separately from your annual property tax notice. The due date is clearly printed on the bill. You must pay by this date to avoid a late payment penalty.
You can pay online through Wrenford eProperty, at a bank, or in person at Wrenford City Hall. If you prefer to pay by credit card, you can use a third-party payment processor. Note that these services charge a transaction fee, and the City does not recommend any specific provider. Make sure your payment is received by the due date, as third-party processors can take several business days to clear. You can also download a printable copy of the bill from your eProperty account if you need it for your records.
Supplementary bills and the Tax Instalment Payment Plan
If you are already enrolled in the Tax Instalment Payment Plan, the City will recalculate your monthly payment when the supplementary tax is billed. Your new payment amount and the start date will be shown on the supplementary tax bill. The plan ensures your account is paid in full by December 31.
If you receive a supplementary bill and want to join the instalment plan, you can sign up through Wrenford eProperty. You must cancel your enrolment before the 22nd of the month preceding your next scheduled payment if you wish to change plans.
Late payments and penalties
Accounts with outstanding balances after the due date are subject to a 2% monthly penalty. If you cannot pay in full, you can apply for the Penalty Reduction Plan, which offers a reduced penalty rate if you commit to a 24-month payment plan.
What if there is an error?
If you believe the supplementary assessment is incorrect, you must contact the Assessment & Tax team as soon as possible. You can submit a formal complaint through the Property assessment complaint page if the issue remains unresolved after speaking with staff.
Contact us
If you have questions about your supplementary assessment or tax bill, contact the Assessment & Tax team. You can email [email protected] or ask for Hiroshi Tanaka, the Revenue and Water Billing Supervisor.