Ruth Mills Team
San Diego Realtor
Welcome to the Ruth Mills Team website FAQ section, where we try to answer some of the questions most asked by our clients. If the information to the right does not provide a satisfactory answer to your question,
Real Estate 101
What are supplemental property taxes?
The Supplemental Real Property Tax Law of 1983 was implemented to aid California's schools. This supplement is in addition to the regular tax bill, and it is expected to produce over $300 million per year in public education revenue. It requires the Assessor to reappraise property when ownership changes or new construction is completed. The Assessor issues a supplemental assessment that gets prorated based on the number of months remaining in the fiscal year ending June 30.
When are supplemental property taxes due?
The supplemental property tax becomes a lien on your property as of the date of ownership change or the date of completion of new construction. Depending on the county's current workload, you could be billed in as few as three weeks or as many as six months or more.
How does the supplemental tax assessment work? The assessor will appraise your property using a formula that is prorated based on the number of months remaining until June 30, the end of the tax year. You will be advised of the assessment amount and will have the
opportunity to discuss your valuation, apply for a homeowner's exemption (see question 5 above) and be informed of your right to file an assessment appeal. The county will then calculate your supplemental tax and mail you a bill.
Can I pay supplemental property taxes in installments?
All supplemental taxes are payable in two equal installments, due on the date the bill is mailed and delinquent on the date specified.
If I have an impound account, will the supplemental tax bill be sent to my mortgage company?
No. The supplemental tax bill is sent directly to you by the Tax Collector.
If I resell my property again within a few months, will the supplemental tax bill be prorated among the owners?
Yes. If another sale or transfer of the property occurs before the mailing of the supplemental tax bill, the supplemental taxes will be prorated between the owners by the Assessor's Office.
Can I appeal my supplemental tax assessment?
To appeal a supplemental assessment, an application must be filed with the Clerk of the Board within 60 days from the mailing of the tax bill.
What if I have more questions about supplemental property taxes?
For additional information, please call the San Diego County Assessor's Office at (858) 505-6262 or visit www.sdarcc.com .
This information is provided as a service. As every situation varies, it is strongly advised to seek counsel from independent tax advisors, tax attorneys, and/or CPAs.