Monterey County Assessor
168 West Alisal St.
Salinas, CA 93901
Proposition 13 requires reassessment of real property upon change in ownership or new construction.
On July 1, 1983, Senate Bill 813 amended the California Revenue & Taxation Code to create "Supplemental Assessments." Under this law, reassessments are effective the first day of the month following the date of change in ownership or completion of new construction.
Supplemental assessments create tax bills which are in addition to the normal annual property tax bill sent to each property owner. Depending on the date of a supplemental event, one, two or more supplemental tax bills will be created.
Following is some more information to help explain supplemental assessments:
What is a supplemental tax bill?
A supplemental assessment becomes effective on the first day of the month following the month in which a supplemental event takes place. For example, if a supplemental event occurs on September 5, any increase or decrease in taxes resulting from that event becomes effective October 1.
What is the "Supplemental
Due to the large volume of reassessments, staffing considerations and other factors, the whole process may take several weeks to several months between the supplemental event, and the mailing of tax bills.
What happens when the Assessor
reassesses my property?
Once the new assessed value of your property has been determined, and the paperwork is completed, a "Notice of Supplemental Assessment" is mailed which shows the former roll value, the new assessed value, and the net supplemental assessed value.
If the net supplemental assessment is a positive number, there will be an increase in taxes and a supplemental tax bill will be generated.
If the result is a negative number, that is the value has declined, a supplemental refund will be generated and you will receive a tax refund check.
A supplemental reduction in value will not reduce (nor can it be used as a credit toward) the amount still due on the existing regular annual tax bill. The amount of tax originally billed must be paid even though the assessed value of the property was reduced by the supplemental assessment.
I still receive annual tax bill in October or November?
If I pay property taxes through an
impound account (i.e., with my mortgage payment), will my lender get my supplemental tax
What information appears on a
supplemental tax bill?
What happens if I resell a
property shortly after I purchase it?
However, if a supplemental assessment for the transfer in which you first acquired the property is issued before the Assessor is aware of a subsequent sale of the property, the county cannot prorate the bill between you and the new owner. Proration of any such supplemental bill becomes a private matter to be resolved between buyer and seller.
are supplemental taxes computed?
Because a change in the tax due to a supplemental event becomes effective on the first day of the month following the month in which the event took place, monthly proration factors are used to calculate the taxes owed. Taxes supplemental to the current roll are computed by first multiplying the Net Supplemental Assessment by the tax rate, and then multiplying that amount by a monthly proration factor. The proration factors are:
* A supplemental event that occurs in June rolls over to July 1, the first day of the new fiscal year. As a result, there is no supplemental assessment to the current roll; however, there is a supplemental assessment to the new main roll (the annual tax roll created on the January 1 Lien Date), that covers the full 12 months of the coming fiscal year, Therefore, a single supplemental bill or refund is issued.
Why would an owner receive more
than one supplemental tax bill?
If a supplemental event occurs on or between June 1 and December 31, there will be only one supplemental Bill (or refund). That bill is for the current fiscal year during which the supplemental event took place.
If a supplemental event occurs on or between January 1 and May 31, it will generate two bills (or refunds). The first bill is for the current fiscal year during which the supplemental event took place. The second bill is for the upcoming fiscal year.
The second bill is generated because the main roll for the upcoming fiscal year, with its January 1 Lien Date, does not reflect the change in value generated by the January 1 through May 31 event.
You can also receive multiple supplemental bills in situations where a series of supplemental events take place over time. For example, you complete a pool in March; this generates two supplemental bills. Then in April, a garage is added; that generates two more supplemental bills.
In any given tax year, no matter how many supplemental bills you receive for that year (in addition to the main roll bill), the property tax portion of all those bills will not add up to more than it would have been if the full assessment had been reflected in the main roll bill to begin with.
When must supplemental tax bills
If the bill is mailed between July 1 and October 30
If the bill is mailed between November 1 and June 30, the delinquency dates - which are printed on the bill - are determined as follows: The first installment is delinquent at 5:00 P.M. on the last day of the month following the month the bill was mailed; the second installment is delinquent at 5:00 P.M. on the last day of the fourth month after the first installment delinquency date (see below).
If the bill mailed between November 1 and June 30
Can I make a partial payment?
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