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.

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