Page 27 - Home Buyers and Sellers Handbook English - California
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How will the amount of my bill be determined?
There is a formula used to determine your tax bill. The total supplemental assessment will be prorated based on
the number of months remaining until the end of the tax year, June 30.
Can you give me an idea of how the proration factor works?
The supplemental tax becomes effective on the first day of the month following the month in which the change
of ownership or completion of new construction actually occurred. If the effective date is July 1, then there will
be no supplemental assessment on the current tax roll and the entire supplemental assessment will be made to
the tax roll being prepared which will then reflect the full cash value. In the event the effective date is not on July
1, then the table of factors represented on the following panel is used to compute the supplemental assessment
on the current tax roll.
If the effective date is: The Proration Factor is:
August 1 .92
September 1 .83
October 1 .75
November 1 .67
December 1 .58
January 1 .50
If the effective date is: The Proration Factor is:
February 1 .42
March 1 .33
April 1 .25
May 1 .17
June 1 .08
EXAMPLE: The County Auditor finds that the supplemental property taxes on your new home would be $1,000
for a full year. The change of ownership took place on September 15 with the effective date being October 1: the
supplemental property taxes would, therefore, be subject to a proration factor of .75 and your supplemental tax
would be $750.
Will my taxes be prorated in escrow?
No, unlike your ordinary annual taxes, the supplemental tax is a one time tax which dates from the date you take
ownership of your property or complete the construction until the end of the tax year on June 30. The obligation
for this tax is entirely that of the property.
Reprinted with permission from California Land Title Association.
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