Real property is reappraised when it changes ownership or is newly constructed.

New construction is:

• Any improvement to real property, such as building a house or adding a room, swimming pool or garage

• Any alteration which restores a building or other improvement to the "substantial equivalent of new" (such as completely renovating a building)

• An alteration that changes the way a property is used (e.g., a residence is converted to a duplex or a retail store, or a garage is converted to living area)

What constitutes a change in ownership?

If a transfer of real property results in the transfer of the present interest and beneficial use of the property, the value of which is substantially equal to the value of the fee interest, then such transfer would constitute a change in ownership unless a statutory exclusion applies. While a transfer of real property may constitute a change in ownership, the legislature has created a number of exclusions so that some types of transfers are excluded, by law, from the definition of change in ownership. Thus, for these types of transfers, the real property will not be reappraised. Exclusions include:

• Interspousal transfers 

• The addition of joint tenants 

• The transfer, sale or inheritance of certain properties between parents and their children or grandchildren and an application for exclusion that is filed with the assessor

• Transfers between registered domestic partners

A supplemental assessment reflects an increase or decrease in a property's taxable value due to a change in ownership or new construction. The Assessor’s Office issues a Notice of Supplemental Assessment to inform you of the value change before you receive a supplemental tax bill or refund from the Tax Collector’s Office. Supplemental tax bills are separate from annual property tax bills and are issued only when ownership changes or new construction occurs. Once supplemental tax bills are fully paid, no further supplemental bills will be issued unless additional ownership changes or construction events occur.

The Assessor determines the fair market value of the portion of the property affected by new construction or change in ownership as of the event date. Once the new assessed value is established, the Assessor sends a Notice of Supplemental Assessment that includes the new assessed value and the net supplemental assessment amount.

Yes. The supplemental tax bill is sent in addition to the regular annual tax bill, and both must be paid as specified on the bills.

No. Unlike the annual tax bill, lending agencies do not typically receive the original or a copy of the supplemental tax bill even if they are paying the owner's annual tax bills. Instead, supplemental bills are sent directly to the property owner as stipulated by law. When you receive a supplemental tax bill, we recommend you either pay the bill or contact your lender to discuss who should pay the bill.

If a supplemental event occurs between June 1 and December 31, only one supplemental tax bill is issued. This bill accounts for the property's change in value for the period between the first day of the month following the event date and the end of the current fiscal year (i.e., the following June 30). If, however, a supplemental event occurs between January 1 and May 31, two supplemental tax bills are issued. One bill accounts for the change in value between the first day of the month following the event date and June 30. The second bill accounts for the change in value for the entire 12 months of the coming fiscal year (July 1 – June 30).

No. When an ownership change or new construction event occurs, the Assessor is required to appraise the property at fair market value as of the event date. This reassessment causes an increase or a decrease in the current taxable value. A supplemental assessment represents the increase or decrease in value.

Expect to receive a supplemental tax bill from the Tax Collector's Office 6-12 weeks after receipt of the Notice of Supplemental Assessment sent by the Assessor. The amount of taxes due is 1% of the taxable value plus the rate necessary to pay for local bonds approved by the voters.

No. The full amount of each installment must be paid to the Tax Collector's Office. If you have questions about bill payment, contact the Tax Collector at (559) 636-5250 or TaxHelp@tularecounty.ca.gov.

If you purchase and then resell property within a short period, and the Assessor has not yet issued a supplemental assessment for your acquisition date, the resulting supplemental tax bills will be prorated. You will receive a tax bill from the Tax Collector’s Office covering the period you owned the property. Similarly, the new owner will receive a separate supplemental tax bill covering their ownership period from the purchase date to the end of the fiscal year.

Supplemental taxes are eligible for the same property tax exemptions and assistance programs as are annual tax bills. In addition to the Homeowners’ Exemption, you may apply to the Assessor's Office for the Disabled Veterans, Church and Welfare exemptions that may result in greater tax savings if you qualify. You must apply to the Assessor for these exemptions no later than the 30th day following the date of notice printed on the Notice of Supplemental Assessment sent by the Assessor's Office.

Appeals of supplemental assessments must be filed with the Assessment Appeals Board within 60 days of the date printed on the Notice of Supplemental Assessment mailed by the Assessor's Office. If you believe your supplemental assessment is incorrect, please contact our office to discuss the assessment as soon as possible after receiving your notice and prior to filing an appeal. If our office agrees that an assessment change is warranted, we will initiate a value correction without the need to file a formal appeal. If you choose to contest your value through the appeals process, please note that filing an appeal does not exempt you from paying your supplemental tax bill on time. Timely payment helps you avoid penalties and late fees, which are not subject to appeal. If your appeal results in a reduction in value, the Tax Collector’s Office will issue a refund or corrected tax bill.