What is a supplemental tax bill?

 

A supplemental assessment is an adjustment in real property valuation resulting from upward changes in assessed value due to changes in ownership or completion of new construction. A supplemental tax bill retroactively taxes the supplemental assessment of property on a pro-rated basis as a result of the assessor's reappraisal of property at its full cash value on the date that a change in ownership occurs or new construction is completed.

DO NOT ASSUME THAT YOUR MORTGAGE COMPANY WILL PAY THIS BILL. MANY LENDERS DO NOT IMPOUND FOR SUPPLEMENTAL TAXES. CONTACT YOUR LENDER.

The REGULAR tax bill on this property is still due and payable by the traditional December 10th and April 10th dates to avoid penalties. The SUPPLEMENTAL tax bill is IN ADDITION to the regular property tax bill and any other property taxes due on the property.

Supplemental tax bills are identified as either secured or unsecured. Those identified as secured are liens on real property, those identified as unsecured are billed to the named assessee and, if unpaid, will result in the recordation of a personal tax lien.

Questions concerning the VALUATIONS and OWNERSHIP should be directed to the OFFICE OF THE COUNTY ASSESSOR, PHONE (559) 636-5100.