Market Value Assessment

Market value assessment is the price a property might reasonably be expected to sell for if sold by a willing seller to a willing buyer after approximate time and exposure in an open market.

Assessment Roll


An assessment roll is a listing of all assessable properties in a municipality and their assessed values. The Municipal Government Act requires each municipality to produce an assessment roll by February 28 of each year.

The Assessment Roll (PDF) is also open for inspection at the Town Administration Office between the hours of 8:30 a.m. and 4:30 p.m., Monday through Friday (excluding statutory holidays).

Property Search Link

Supplemental Assessments


A municipality may pass a bylaw that allows it to assess improvements added to land after the December 31st condition date; and collect property taxes on them for a portion of the current year. To do this, the assessor must determine the value of the new improvements added since December 31st of the previous year.

Property taxes based on the supplemental assessment are prorated to reflect only the portion of the year the new improvement is completed, occupied, or in operation in the municipality.