What are "supplemental" property taxes?
"Supplemental" taxes are additional secured taxes that are due when property undergoes
a change in ownership or new construction. The additional tax is owed because the County
Assessor is required to immediately adjust the January 1 value to reflect the new value
of the property. Adjusted for the number of months left in the fiscal year, the
supplemental tax bill represents the tax due on the difference between the old and new
values.
How are the supplemental tax amounts determined?
The difference between the new value and the old January 1 value is multiplied by a
proration factor. The proration factor is the percentage of months remaining in the
fiscal year. This result is then multiplied by the tax rate (usually 1% plus voter
approved indebtedness) to determine the supplemental tax amount due.
When should I expect my supplemental tax bill(s)?
Most supplemental bills are mailed within nine (9) months after a change in ownership
or new construction. You should receive a Notification of Supplemental Assessment
approximately sixty (60) days before the bill is mailed.
Why did I receive more than one supplemental tax bill?
You may receive more than one supplemental tax bill, depending on when you purchased
your property or completed new construction. Because the secured property taxes are
based on the January 1 value and cover a fiscal year, your purchase/construction date
may effect the calculation of the taxes for two fiscal years. For example, if you
purchased property in February 1998, your purchase would effect the 1997/98 fiscal
year taxes (February 1998 through June 1998) and the 1998/99 fiscal year taxes (July
1998 through June 1999). The latter fiscal year is effected because the value would
have already been established by the Assessor on January 1, 1998, prior to the
purchase/construction. Therefore, the taxes calculated for 1998/99 would also have to
be adjusted by a supplemental bill to reflect the increased value.
When is the supplemental tax due?
The supplemental tax is due upon the mailing of the bill. It is payable in two installments.
When does the supplemental bill become delinquent?
The supplemental bill is payable in two installments, like the secured bill. The delinquent
dates of the installments depend on when the bill is mailed. A supplemental tax bill mailed
between July and October carries a first installment delinquent date of December 10 and a
second installment delinquent date of April 10. Supplemental bills mailed between November
and June carry a delinquent date based on the month in which the bill was mailed—the first
installment is delinquent the last day of the month in which the bill was mailed. The second
installment is delinquent four (4) months later. For example, if a supplemental tax bill is
mailed in February, the first installment delinquent date would be March 31 and the second
installment delinquent date would be July 31.
If I don’t pay on time, will I be charged a penalty?
Yes. If your payment is not received or postmarked by the delinquent dates, the penalty
amounts are the same as secured taxes: First installment penalty=10% of the first
installment amount. Second installment penalty=10% of the second installment amount,
plus a $30.00 cost fee.
When should I mail my payment to avoid penalties?
When you mail your payment, your payment envelope must possess a United States Postal
Service postmark on or before the tax delinquent date in order to avoid the delinquent
penalties.
Is a private postage meter date the same as the United States Postal Service postmark?
No. California law requires the Tax Collector to accept the US postmark, not a
private meter date, as the date of payment.
Can payments be postmarked on the deadline date?
Yes.
Can I pay my supplemental property tax bill with my credit card?