General information

California law requires the reassessment of real property following a change of ownership or the completion of new construction. A reassessment may result in one or more supplemental tax bills being mailed to the property owner. Supplemental taxes are separate and in addition to the annual secured property tax bill.

What are "supplemental"

property taxes?

A supplemental tax bill is a separate bill that reflects the increase or decrease in the assessed value of real property over and above the secured taxes already billed for a particular fiscal year. Supplemental tax bills are generated and mailed throughout the year and the payment due dates vary.

If I receive a supplemental tax bill, will I also receive an annual tax bill?

Yes. Supplemental tax bills are separate from and in addition to the annual secured property tax bill. The Assessor's Office is responsible for reassessing property.

If I pay taxes through an impound account, will my supplemental bill be sent to my lender?