When and how will I be billed for any supplemental property taxes?

"When" is not easy to predict. You can 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.

Will I receive an annual property tax bill each November?

Yes. The supplemental tax is sent in addition to the annual tax bill and both amounts must be paid as specified on each tax bill.

Can I pay my Supplemental Tax Bill in installments?

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

How will the amount of my bill be determined?

The total supplemental assessment will be prorated based on the number of months remaining until the end of the tax year, June 30.  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.

What if I disagree with the new value?

If you disagree with the new base year value that was determined by the Assessor, you should contact the Assessor's Office. If you choose to appeal your assessment, you should still pay your tax installments in full by the appropriate deadlines; otherwise, you may incur penalties. If your value is subsequently reduced, a refund will be issued to you.

Will my mortgage company pay the supplemental bill?

No. Unlike the annual tax bill, lending agencies do not request a copy of the supplemental tax bill. When you receive a supplemental tax bill, YOU MUST CONTACT YOUR LENDER to determine who is to pay the bill.

What happens if I fail to pay the supplemental tax bill?

The same rules apply as for unpaid annual tax bills. If your supplemental tax bill is not paid by June 30th after the second installment is delinquent, the property becomes tax-defaulted (even if you have paid your annual tax bill). After five years of delinquency the property will be subject to the Tax Collector's Power of Sale and may be sold at a tax sale.

Can delinquent supplemental taxes be paid on an installment plan?

Yes. Delinquent supplemental taxes may be paid on an installment plan in the same manner as your annual property taxes if they become delinquent.