Why did I receive a supplementary tax bill after purchasing my new home?

Article XIII-A of the California Constitution (Proposition 13) requires that real property be reappraised whenever a change in ownership occurs. When a transfer occurs, the Assessor receives a copy of the deed and an appraisal is made to determine the new market value of the property. The property owner is then notified of the new assessment, and has the right to appeal the value if he does not agree with it.

The amount of the supplemental assessment is the difference between the prior assessed value and the new assessment on the property. This value is pro rated, based on the number of months remaining in the fiscal year. Thereafter the new owner pays the full tax based on the new assessed value. The previous owner is liable for the tax due up to the date of sale; the new owner is responsible for the tax after the date of sale.

Show All Answers

1. What are the important tax bill dates?
2. What are all of these charges on my property tax bill?
3. What if I don’t agree with the assessed valuation of my property?
4. How do property taxes affect the value and marketability of my home?
5. What is Mello-Roos and why do I have to pay it?
6. Can a Mello-Roos district foreclose on my home?
7. Is my property subject to 180 day accelerated foreclosure?
8. Why do I have to give a buyer a Notice of Special Tax when I sell my property?
9. What is a 1915 Act Bond?
10. How are tax rates determined?
11. Is there any way I can reduce the amount of property taxes I pay?
12. What is a Homeowner’s Exemption?
13. Why did I receive a supplementary tax bill after purchasing my new home?
14. Will I receive a tax bill if I pay taxes through an impound account?
15. What are the consequences if I fail to make a timely property tax payment?