Supplemental Property Tax Information

Roy Given, Department of Finance

A supplemental assessment occurs when there is A CHANGE IN OWNERSHIP OR UPON THE COMPLETION OF NEW CONSTRUCTION. Supplemental taxes are in addition to the regular secured property tax which is based on ownership and values as of January 1st. Supplemental assessments represent the difference between the January 1st value on the tax roll and the value determined by the County Assessor upon change in ownership or completion of construction.

Property taxes calculated on supplemental assessments are prorated from the date of change for the remaining months in the fiscal year (July 1 through June 30th). If the change in ownership or new construction is completed between January 1st and May 31st there will be two (2) supplemental billings. The first for the current year ending June 30th and the second for the next fiscal year. Further, if a supplemental assessment has not been billed and a subsequent ownership change occurs during the same fiscal year, the original supplemental tax bill will be further prorated between the former and the new owner.

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

Again, supplemental bills are in addition to the regular property tax bills which are mailed annually during October, payable in two installments by December 10th and April 10th. New owners should read their closing documents carefully as they may have received a credit from the seller or the first installment only may have been paid for the regular bill. In such cases you must contact the Tax Collector and obtain any additional amounts due for the regular bill.

If your property taxes are paid through an impound account, contact your lender to determine if the enclosed bill should be sent to them or paid directly by you. In any event, payments must be received as indicated on the supplemental bill to avoid penalties.

If you have questions about values, exemptions or ownership, contact the County Assessor's office at (415) 473-7215. For questions concerning tax rates or the calculations of taxes, contact the County Finance Director's office at (415) 473-6168.

Should you have any questions regarding the supplemental bill or if you are uncertain as to your regular property taxes, contact the Tax Collector's office at (415) 473-6133.