Notice of Supplemental Assessment
A Notice of Supplemental Assessment is generated whenever the assessed value of a property changes due to a change in ownership or the completion of new construction. Such reassessments may result in one or more Supplemental Tax Bills being mailed to the property owner. These Supplemental Tax Bills are in addition to the annual property tax bill. The Assessor mails Notices of Supplemental Assessment approximately 60 days before the supplemental tax bill is mailed by the Tax Collector's Office.
For more information on Supplemental Property Taxes, please consult the Frequently Asked Questions (FAQs) below. Additional information is also available from the County Tax Collector.
FAQs
A change in ownership occurs when title to the property is transferred. Transfers can be triggered by the sale, inheritance or seizure of real property.
New construction includes any addition to real property or any substantial alteration to an existing structure. Such projects may or may not require a building permit.
Exclusions may be granted, but require the filing of documentation with the our office. See Exclusions for more information.
The Assessor determines a new value for the property whenever there is a change in ownership or completion of new construction. The Assessor then calculates the difference between the new value and the existing value. That difference is the Supplemental Assessment Value. Once the new assessed value of your property has been determined, the Assessor sends a Notice of Supplemental Assessment.
Example:
| New value at date of change in ownership or completion of new construction | $ 220,000 |
| Assessed Value for current fiscal year | $-200,000 |
| Supplemental Assessment Value | $ 20,000 |
Supplemental Taxes are calculated based on the difference (increase or decrease) in value. As a result, one or more Supplemental Property Tax Bills will be issued.
If the reassessment results in a decrease in value, a refund will be issued by the Auditor-Controller's Office. A decrease in value will not reduce the amount due on the annual tax bill. The annual tax bill must be paid in full before a refund can be issued.
You may be eligible for an Exemption on your Supplemental Tax Bill, which may result in a reduction of your property taxes. Applications for homeowner, veteran, church, welfare, or other exemptions may be obtained at our Property Exemption Information page.
If you have questions about your Notice of Supplemental Assessment, please call our office at (805)-781-5643 and discuss the Notice with one of our appraisers. If you believe there is an error, or you disagree with the value, you may submit an Assessment Review Request to our office within 60 days of the mailing date shown on your notice.
Filing the Assessment Review Request does not protect your Assessment Appeal rights. Your Review Request should be filed as soon as possible to allow our office time to complete the review before the 60-day deadline for filing a formal Assessment Appeal.
For more information regarding Assessment Appeals, please see the Clerk-Recorder's website.