The Leominster City Council complied with a directive from the Commonwealth of Massachusetts to issue a supplemental tax bill to property owners whose property had construction resulting in an increase in market value (assessment) of more than 50 percent. This provision is triggered by the issuance of an occupancy permit and an increase in market value of more than 50 percent. The assessors analyze all properties with occupancy permits to determine if the construction added more than 50 percent to the fair market value of the property. If the construction added more than 50 percent to the fair market value of the property, then a supplemental tax bill is issued. The supplemental tax is based on the difference between the original market value and the new market value, multiplied by the tax rate and prorated from the date of the occupancy permit to the end of the fiscal year. In certain instances, a property owner could receive a supplemental tax bill for the prior fiscal year as well as the current fiscal year, depending on the date of the occupancy permit.