A Property Assessment Change Notice (PACN) is issued to advise property owners of a value, classification or tax liability change as a result of an Omitted or Supplementary assessment.
Omitted PACNs are issued when any land that should have been assessed has been omitted from the tax roll for the current taxation year and/or any part of the two preceding taxation years. This includes physical land as well as buildings or any part of buildings, and all structures, machinery and fixtures (see section 33 of the Assessment Act).
Supplementary PACNs are issued when there has been an increase in value as a result of a new building or structure, an addition, renovation (maintenance work on a property), within the current tax year. Supplementary assessments are also issued for “change events” that result in a tax class change, which can include a change in use, or an act or omission that results in all or a part of the property ceasing to be in a property class (see section 34 of the Assessment Act).
My Products contains supplementary and omitted assessment information in both .txt and .pdf formats monthly from May to October. Coding changes are issued monthly for the same period in .xlsx format. PACNs are the authority for municipalities to update their tax roll for billing purposes.