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October 13, 2011 Written by 

Notice of Supplemental Tax Bill

The supplemental tax bill will be based on the difference between the prior value and the new reappraisal. This value is prorated for the number of months remaining in the fiscal year's regular tax bill. Usually, it is not prorated in escrow during purchase, nor is it paid by the lender through an impound account. Prior to the issuance of the supplemental tax bill, a notice of supplemental assessment will be mailed to the owner at the address of record.

Notice of Supplemental Tax Bill

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Whenever there is a reappraisal due to a change in ownership (e.g. property bought or sold) or due to the completion of new construction, a Notice of Supplemental Assessment is issued by the Assessor's Office. A Supplemental Tax Bill, issued by the County Tax Collector, will follow this notice.

The supplemental tax bill will be based on the difference between the prior value and the new reappraisal. This value is prorated for the number of months remaining in the fiscal year's regular tax bill. Usually, it is not prorated in escrow during purchase, nor is it paid by the lender through an impound account. Prior to the issuance of the supplemental tax bill, a notice of supplemental assessment will be mailed to the owner at the address of record.

The Notice of Supplemental and the subsequent Supplemental Tax Bill are mandated by State Law and was designed to insure that each property owner is paying the correct amount of property taxes from the date of purchase. Typically when a new property is purchased, taxpayers are advised of the estimated annual property taxes for future years. However these estimates, provided by real estate agents or title companies, often do not reflect the new property owner's total responsibility for their share of the current year property taxes.

The Assessor and Tax Collector's office recognize that receiving the Notice of Supplemental and the Supplemental Tax Bill often come as an unanticipated surprise. While our office is required by law to administer the property tax system in this manner, including the possibility of delivering multiple supplemental notices, we are working to expedite delivery of the supplemental notices and educate real estate professionals of this process so that they may notify new property owners.

Thank you for your understanding.

 

Attachments:

  •  Estimate Supplemental Assessments
    Assessor unveils new on-line tool for prospective and new home owners Estimating “Supplemental” Assessments, Property Taxes Santa Clara County Assessor Larry Stone today announced the introduction of the on-line Supplemental Tax Estimator, which can be accessed at www.sccassessor.org/ste or on the Assessor’s website by clicking on the graphic displayed under highlights (pictured to the right). The tax estimator is designed to help new and prospective homeowners reduce confusion concerning the amount of property taxes they can expect to pay following their purchase. “It’s very frustrating. You buy a home, think your property taxes were taken care of during escrow or as part of the monthly mortgage payments, only to receive a supplemental assessment followed by a supplemental tax bill,” said Stone. “The first call they make is to our office. I am hopeful this new tool will help taxpayers estimate their supplemental taxes, before they complete the purchase transaction, and help them to prepare for the resultant supplemental tax bill before it arrives in the mail.”

  •  Supplemental Assessment, Detailed Information
    Supplemental Assessments are admittedly complicated and confusing! This article attempts to explain, in greater detail, supplemental assessments.

 



    Real Property Division

    County Government Center
    East Wing, 5th 
    Floor
    70 West Hedding Street
    San Jose, CA 95110
    Phone: 408-299-5300
    Fax: 408-299-3015
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