What are supplemental assessments?
The supplemental roll provides a mechanism for placing property subject to Proposition 13 reappraisals due to change in ownership or completed new construction into immediate effect. Changes in ownership or completed new construction are referred to as ’supplemental events’ and result in supplemental tax bills that are in addition to the annual property tax bill. The increase (or decrease) in assessed value resulting from the reappraisal is reflected in a prorated assessment (a supplemental bill) that covers the period from the first day of the month following the supplemental event to the end of the fiscal year. A fiscal year runs from July 1 through June 30. Supplemental assessments apply to real property (land, improvements, and fixtures and taxable possessory interests) but do not apply to personal property or any property not subject to Article XIII A (Proposition 13). Revenue and Taxation Code sections 75–75.72 detail the laws governing the supplemental assessment process.
The supplemental roll provides a mechanism for placing reappraisals under Article XIII A into immediate effect. The increase (or decrease) in assessed value resulting from the reappraisal is reflected in a prorated assessment (the supplemental assessment) that covers the portion of the fiscal year (July 1-June 30) remaining after the date of change in ownership or new construction. The supplemental assessment statutes apply to any property subject to Article XIII A that has undergone a change in ownership or been newly constructed since July 1, 1983.For changes in ownership or completed new construction occurring between January 1 and May 31, two supplemental assessments are issued. The first covers the portion of the current fiscal year remaining after the date of the event; the second covers the ensuing fiscal year in its entirety.Exemptions for which the assessee is otherwise eligible apply to supplemental assessments. An exemption, if in effect, or if applied for and granted, as th
Related Questions
- Is not the assessor precluded under Proposition 60 from issuing supplemental assessments when the factored base-year value is transferred from an original property to a replacement dwelling?
- How long will the supplemental assessments take, and when will they be administered to students?
- Can a district substitute end-of-course assessments for supplemental assessments?
