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Supplemental Property Tax

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Supplemental assessments were established pursuant to provisions in Senate Bill 813 (known as the Hughes-Hart Educational Reform Act of 1983), enacted on July 29, 1983, and Article XIII A (Proposition 13) of the California Constitution, passed by the voters on June 6, 1978.

Article XIII A generally requires reappraisal of property at its fair market value as of a change of ownership or completion of new construction. SB813 requires that a supplemental assessment be enrolled for the amount of the difference in value between that which was on the regular assessment roll(s) and the new fair market value. SB813 also requires that taxes be collected on the supplemental assessment, in addition to the taxes collected on the regular assessment roll.

The effective date is used to determine the proration factor(s) applied to the tax rate. The Auditor applies the current year's tax rate adjusted by a proration factor to reflect the portion of the tax year remaining. In computing the portion of the tax year remaining, the Auditor established the first day of the month following the date on which the change in ownership or completion of new construction occurred. The following table reflects the proration factor applied for each month.

Proration Factor(s)

Effective Date Current Roll Roll being prepared

 

July 1
August 1
September 1
October 1
November 1
December 1
January 1
February 1
March 1
April 1
May 1
June 1

 

100
.92
.83
.75
.67
.58
.50
.42
.33
.25
.17
.08

 

 

 

 

 

100
100
100
100
100


Taxes on the supplemental roll become a lien against the real property on the date of the change in ownership or completion of new construction. If there is another change in ownership before the supplemental billing is made, a portion of the supplemental assessment is entered on the supplemental unsecured roll in the name of the person who would have been the assessee if the additional changes in ownership had not occurred, and are treated and collected like other taxes. The remaining portion of the supplemental tax remains a lien against the real property.

Taxes on the supplemental bill are due on the date mailed and shall become delinquent as provided by law.  For property on the secured roll and certain property entered directly to the unsecured roll, the taxes due may be computed in two equal installments.  The supplemental bill shall become delinquent as follows:

  • If the bill is mailed within the months of July through October, the first installment shall become delinquent on December 10 of the same year.  The second installment shall become delinquent on April 10 of the next year.

    If the bill is mailed between July 1st and October 31st
    1st installment delinquent after: December 10
    2nd installment delinquent after: April 10
  •  
  • If the bill is mailed within the months of November through June, the first installment shall become delinquent on the last day of the month following the month in which the bill is mailed.  The second installment shall become delinquent on the last day of the fourth calendar month following the date the first installment is delinquent. (For example: if mailed in November, 1st installment December 31st and 2nd installment April 30th)

    If the bill is mailed between Novermber 1st and June 30th
    1st installment delinquent: Last day of the month following the month bill was mailed
    2nd installment delinquent: Last day of the 4th month after the 1st installment became delinquent
  •  
  • For taxes entered to the unsecured roll as a result of a second change of ownership before the supplemental billing is made, the taxes shall become delinquent on the last day of the month following the month in which the statement is mailed.  If taxes due are not paid on or before the date they become delinquent, a penalty of 10 percent attaches.  In addition, a $20.00 cost will attach when the second installment becomes delinquent.

  • CAN I MAKE A PARTIAL PAYMENT?
     
  • The full amount of each installment must be paid in full. If not, the partial payment will be returned to you. Or, the payment may be placed in the Tax Collector's Trust account; in which case, you will be notified of the additional amount required to pay the installment in full. If you fail to respond by the deadline contained in that notice, your original partial payment will be returned to you. Penalties and fees may be added to the bill.