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Property Tax Division (530)621-5470 or
Supplemental tax is "catch up" property tax that results from the reassessment of property when a qualifying change in ownership or completion of new construction occurs. Supplemental tax is calculated on the difference between the assessed value of the supplemental event minus the most current assessed value on the roll for the number of full months remaining in the tax year.
Supplemental taxes are calculated pursuant to California Revenue and Taxation Code, commencing with Section 75.
supplemental property taxation, reassessments were not effective until the next annual lien date.
Thus, properties with a change in ownership or new construction avoided assessed value changes for up to 16 months (18 months once the lien date changed from March 1 to January 1 in 1997).
Beginning in September 1983 (Senate Bill 813), changes in ownership or new construction were reassessed as of the date of the supplemental event.
Supplemental taxes were initially a method to address shortfalls in school funding. After several years, the State Legislature changed the distribution of tax revenue derived from supplemental taxes. Today, state statutes direct supplemental taxes to be shared among the majority of taxing jurisdictions who receive part of Proposition 13 lien date property tax roll's 1% general taxes. Any "voter debt" amounts on the supplemental tax is restricted to repay the voter-approved debt.
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