In order to effect a change of Ownership or Possession on the Valuation Roll, two (2) duly executed Notice of Change of Possession forms (TR1 forms) must be submitted, one completed by the transferee (purchaser) and the other by the transferor (vendor), current mailing address, address of subject property, purchase price, etc. The signature of each applicant must be witnessed by a Justice of the Peace or Collector of Taxes.

Where the transfer is in respect of a subdivision, or where it relates to a parcel which is omitted from the Valuation Roll, the shape as well as the position of the parcel(s) in relation to adjoining parcels must be indicated by a map, diagram, or sketch, along with the names of adjoining owners and /or their valuation numbers.

Notice of Change of Possession forms are also required in respect of land with an unexpired lease in excess of three (3) years.