Understanding Supplemental Property Taxes

They have been with us since July of 1983, but you and

your neighbors still may not know what they are, what they

do, and how they affect you and your property. To help you

better understand this confusing subject, the California Land

Title Association has answered some of the questions most

commonly asked about supplemental real property taxes..

When did this tax come into effect?

The Supplemental Real Property Tax Law was signed by the Governor in

July of 1983 and is part of an ambitious drive to aid California's schools. This

property tax revision is expected to produce over $300 million per year in

revenue for schools.

How will Supplemental Property Taxes affect me?

If you don't plan on buying new property or undertaking new construction,

this new tax will not affect you at all. But, if you do wish to do either of the

two, you will be required to pay a supplemental property tax which will

become a lien against your property as of the date of ownership change or

the date of completion of new construction.

When and how will I be billed?

"When" is not easy to predict. You could be billed in as few as three weeks,

or it could take over six months. "When" will depend on the individual county

and the workload of the County Assessor, the County Controller/Auditor and

the County Tax Collector. The assessor will appraise your property and advise

you of the new supplemental assessment amount. At that time you will have

the opportunity to discuss your valuation, apply for a Homeowner's Exemption

and be informed of your right to file an Assessment Appeal. The County will

then calculate the amount of the supplemental tax and the tax collector will

mail you a supplemental tax bill. The supplemental tax bill will identify, among

other things, the following information: the amount of the supplemental tax

and the date on which the taxes will become delinquent.

Can I pay my Supplemental Tax Bill in installments?

All supplemental taxes on the secured roll are payable in two equal installments.

The taxes are due on the date the bill is mailed and are delinquent on specified

dates depending on the month the bill is mailed as follows:

(1) 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.

(2) 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.