Supplemental and Addenda Taxes

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Online Tax Bill Information and Payments
Supplemental and Addenda assessment tax bill amounts are available online. To look up a parcel using e-PropTax, Sacramento County's Online Property Tax Information, you will need the 14 digit Assessor's parcel number. If you do not have your 14-digit parcel number, you can look it up at the Assessor's Parcel Viewer

Refer to our FAQ for more information regarding How to pay your property tax bill and making payments Online.

General Information
Property taxes are collected by the County, but governed by California state law. Supplemental assessments are determined in accordance with Article XIIIA of the California Constitution. Article XIIIA requires the reassessment of property (for tax purposes) whenever a change of ownership or completion of construction occurs. On July 1, 1983, California state law was enacted to require the assessor to appraise property on the date a change in ownership occurs or new construction is completed. While the reassessment process normally takes six to nine months, in some cases it may take a year or even longer before a supplemental tax bill is issued.

 

Supplemental Tax Bill
All properties in California have been appraised at 1975 values plus an annual inflation factor not to exceed 2 percent per year (Proposition 13). Whenever a property changes ownership or new construction occurs, the law requires the Assessor's Office to reassess the property at current market value. 

When the current market value is higher than the assessed value in effect as of the January 1 lien date for your annual secured property tax bill, one or more supplemental tax bills will be issued.  

Generally, activities that occur between July 1 and December 31 will result in one supplemental tax bill. The one supplemental bill is for the period from the date of the activity through the end of the fiscal tax year or June 30. 

Generally, activities between January 1 and May 31 will result in two supplemental tax bills. The two supplemental bills are for two separate fiscal tax years.

  • One bill is for the period from the date of activity through the end of the first fiscal tax year or June 30.
  • The other bill is for the entire next tax year, from July 1 to June 30 of the next year.

Activities in June: If the activity occurs in the month of June, you will receive one bill for the entire next tax year, from July 1 of the same year through June 30 of the next year. 

Due dates for supplemental tax bills depend on when the bills are mailed. Supplemental tax bills are in addition to any previous or subsequent tax bills and never replace the annual secured property tax bill that is mailed by November 1 of each fiscal year.  

Supplemental tax bills are not mailed to your lender. If you have arranged for your tax payments to be paid through an impound account, this tax bill may not be paid by your lender. You should contact your lender regarding payment of supplemental tax bills in addition to your annual property tax bill. Make sure your lender is aware you are referring to a supplemental tax bill. 

Reassessments downward due to a change in ownership or completion of new construction result in a negative supplemental assessment. These negative assessments (refunds) do not change your current annual tax bill and the annual tax bill must be paid timely to avoid penalty. The annual tax bill must be paid before a negative supplemental assessment will be refunded. Please see description under "Negative Supplemental Assessment Refund" below. 

In some cases, a property changes ownership before a supplemental bill is issued for a prior change of ownership or completion of new construction. This will occur if you purchase and then sell property within a short period of time. In these cases, the bill for the prior activity is prorated between the prior owner and the current owner based on the number of days each owner owned the property in the period between the first activity and the end of the tax year June 30. This may result in more supplemental tax bills being issued to you. 

A supplemental tax bill information insert is mailed with all supplemental tax bills which explains how the amount of your supplemental tax bill was calculated.  

For additional information visit the Assessor's Website.
 
 

Negative Supplemental Assessment Refund
When there has been a change in ownership and the current market value is lower than the assessed value in effect as of the January 1 lien date for the annual secured property tax bill, one or more negative supplemental assessment refunds will be created. A reduction in value may also occur as a result of a "Base Year Value Transfer of Principal Residence." For additional information refer to the Assessor’s website

In addition, reductions in value may occur when there has been a calamity destroying all or a portion of the improvements to the property. For additional information refer to the Assessor’s website.  

Property owners will receive a notice of supplemental assessment, which establishes the assessed value of the property as of the date it changed ownership. If the Assessor’s Office determines that the sale price for the change in ownership reflects the fair market value as of that date, and it is less than the January 1 lien date value, the supplemental assessment will trigger a refund of taxes to reflect the reduced value. The Auditor-Controller’s Office cannot issue this refund unless the annual taxes have been paid in full. 

This reduced value will also be reflected on the next year’s annual tax bill issued the following October. If you have any further questions, you may call the Assessor’s Office at (916) 875-0700, send an email to the Assessor at assessor@saccounty.net, or visit their office at 3701 Power Inn Rd, Suite 3000, Sacramento, CA 95826.

 

Corrected Assessment Tax Bill
Occasionally an error has been made in the computation of the property tax bill or in the allocation of an exemption. This may result in a tax bill being cancelled and a corrected assessment or replacement bill being issued. A corrected assessment tax bill replaces the existing tax bill that was previously issued. A corrected tax bill will replace only one previously issued tax bill and not multiple bills.

If a decline in value reassessment (Proposition 8) was approved by the Assessor’s Office after the annual property tax bill has been issued, it may result in the annual tax bill being cancelled and a corrected assessment tax bill being issued. The timing of the cancellation and issuance of the corrected assessment tax bill will determine if the corrected assessment tax bill will be payable in two installments or a single installment. Payments made on the annual tax bill will be credited toward the corrected assessment tax bill as follows: 

If your corrected assessment tax bill is payable in two installments, any payment received for the first installment of the annual tax bill will be credited to the first installment of the corrected assessment tax bill and any overage will be refunded. You will be responsible for paying the second installment of the corrected assessment tax bill by the delinquent date shown on the tax bill to avoid penalties and cost. 

If your corrected assessment tax bill is payable in a single installment, any payment received toward the first installment of the annual tax bill will be held in a suspense account. You will be notified by the Tax Collector of the additional amount due to pay the balance of the single installment. 

If both installments of your annual tax bill have been paid, the payment(s) received will be credited to the corrected assessment tax bill and any overage will be refunded.  

An addenda tax bill information insert is mailed with all corrected assessment tax bills which explains the tax bill. 

Additional Assessment Tax Bill
An additional assessment tax bill is for new construction, change in ownership, or property discovered that should have been assessed but was not assessed for the current tax year and is due in addition to the current annual tax bill.   

An addenda tax bill information insert is mailed with all corrected assessment tax bills which explains the tax bill.  

 

Escaped Assessment Tax Bill
Escaped assessment tax bills represent assessments of valuation not previously included in the regular annual tax bill. Escaped assessments can result from Assessee or Assessor error. An escaped assessment tax bill is for new construction, change in ownership, or property discovered that should have been assessed but was not assessed for a previous tax year.  

An addenda tax bill information insert is mailed with all corrected assessment tax bills which explains the tax bill.