Proposition 13 (Supplemental Assessment)
If you have recently received a new or revised supplemental tax bill as a result of new construction, an issue with ownership changes, or perhaps after the purchase of a property, we can help you contest the reassessment. If you received a supplemental bill due to a... ✔ New Construction - if you've completed/or partially completed construction projects, we can help in appealing the newly assessed value. If you're a new property owner and received a supplemental bill due to new construction, it usually means that the Assessor's Office reappraised your property and any improvements made by the previous owner will now be billed to the new owner. ✔ Ownership change - it is very common for the Assessor's Office to wrongfully reassess your property due to a change in ownership. We can help you in contesting the new value and reduce it to its original value. Supplemental bills can be tricky and we encourage you to seek professional help to be presented with the best approach. With over 30 years of experience, we can offer you the quality guidance you deserve. You may contact us or Request a Supplemental Assessment Review to get started. Additionally, we hope the following frequently asked questions further assist you in familiarizing yourself with supplemental assessments.
A supplemental assessment is a reappraisal administered by the Assessor’s Office due to a change in ownership or the completion of new construction (also known as supplemental events), resulting in an increased or decreased assessed value.
If the reappraisal results in an increased assessed value, the Assessor’s Office believes the taxable value on the roll is below the fair market value under Proposition 13, which triggers a supplemental bill.
A supplemental bill and an annual tax bill are two separate bills. The supplemental tax bill is issued only on the value added. It’s important to note that unlike the regular annual tax bill, which covers the entire fiscal year (July 1 to June 30), it is prorated to cover the time frame from the date of change of ownership or completion of new construction to the conclusion of the fiscal year. For example, the total supplemental assessment will be prorated based on the number of months remaining until the end of the fiscal year, June 30. The prorates are as followed:
NOTE: The supplemental tax takes effect from the first day of the month following the month in which the change of ownership or new construction was completed. If the effective date is July 1, no supplemental assessment will be made to your current tax assessed roll value, and the entire supplemental assessment will be made to the tax roll being prepared, which will then reflect the full cash value in your annual tax bill.
| Effective Date | Proration Factor | Months Remaining |
|---|---|---|
| July 1 | 1.00 | 12 out of 12 |
| August 1 | .92 | 11 out of 12 |
| September 1 | .83 | 10 out of 12 |
| October 1 | .75 | 9 out of 12 |
| November 1 | .67 | 8 out of 12 |
| December 1 | .58 | 7 out of 12 |
| January 1 | .50 | 6 out of 12 |
| February 1 | .42 | 5 out of 12 |
| March 1 | .33 | 4 out of 12 |
| April 1 | .25 | 3 out of 12 |
| May 1 | .17 | 2 out of 12 |
| June 1 | .08 | 1 out of 12 |
Depending on when the supplemental event occurs, one or two supplemental tax bills will be generated and mailed by your county’s Tax Collector. Supplemental events occurring between January 1 and May 31 will result in two supplemental bills. Supplemental events occurring between June 1 and December 31 will result in a single supplemental bill.
Impound account nor lenders will receive your supplemental bill – the Tax Collector sends supplemental bills ONLY to the property owner.
Any of the following improvements to any real property can result in a supplemental bill:
- Adding a room, deck, patio, swimming pool, etc.
- Upgrading the capacity of plumbing or electrical systems
- Building a garage
- Converting a residence into a store or a garage into a room
The following can result in a supplemental bill due to a change in ownership:
- The sale or transfer of a property
- Transfer of fractional interest
- The transfer of property due to the death of the property owner, gift or inheritance
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