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Supplemental Assessment Graphic Text

Shelly Scott, Assessor - Recorder - County Clerk

Supplemental assessment of Property due to A Change of Ownership or New Construction

Example of a Change in Ownership October 8, 2012

  1. January 1, 2012
    Taxes for Fiscal Year 2012-2013 become a lien against the property
  2. July 1, 2012
    Beginning of Fiscal Tax Year 2012-2013
  3. October 8, 2012
    Date of change of ownership or new construction
  4. June 30, 2013
    The Supplemental Assessment bill dates from the first day of the month following the change of ownership or new construction. The new owner is responsible for the increase in value for the months of November and December 2012, and January to June of 2013.