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Tax Phase-In

This is a tax policy tool used to phase in tax changes resulting from reassessment. Tax phase-in plans can be:

  • up to 4 years
  • different for each property class or subclass
  • different for tax increases and decreases

Phase-in cannot be applied to changes in the tax rate resulting from the annual budget or changes to the property's assessment because of new construction, renovations or demolitions.


Click here for more information regarding phase-in bylaws and reassessment.