Subdivision of Property

When property is subdivided, the annual property taxes may be apportioned (re-distributed) from the original property to the new subdivided properties. When property taxes are apportioned, the current assessed value of the property is divided to allow each owner to pay the corresponding taxes for their property.

If you have questions, or to request your property taxes be apportioned, contact the office that sent your property tax notice.

 Rural Area

If your property is in a rural area and was subdivided after November 30 of last year and the current year's property taxes haven't been paid, you may request that the taxes be apportioned. If the taxes have already been paid in full, an apportionment can't be done.

To avoid late payment penalties, you must make your request before the due date by contacting the Surveyor of Taxes office or by submitting your request at:

Once your apportionment request has been processed, a Notice of Revised Taxes will be mailed to each owner, stating:

  • the amount of taxes owing
  • the payment due date

In future tax years, the subdivided properties will be assessed and taxed separately.