Page 26 - Home Buyers and Sellers Handbook English - California

H 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. To learn how supplemental taxes are reassessed and calculated in your area,
visit your local taxing jurisdiction.
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. Caveat! Different counties may have additional events that could trigger the issuance of a
supplemental tax bill.
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.

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