Special Amended Property Assessment Notices (SANs) are issued to correct value and/or classification information on an original notice due to regulatory or legislative change. SANs are created at the request of MPACs Legal and Policy Support Services.

The Ministry of Finance sometimes passes a regulation or amends the Assessment Act mid-year which results in a change to assessment values, classification, or tax liability of a property. MPAC is required to make all necessary assessment changes impacted by said decisions. In turn, a SAN is issued to the property owners and subsequent municipality to amend information on the original notice. SAN’s are issued monthly in a .pdf format from February to December each year.