What are supplemental taxes?

State law requires the Assessor's Office to reappraise real property upon a change in ownership or the completion of new construction. The Assessor's Office must issue a supplemental assessment, reflecting the difference between the prior assessed value, and the new assessment. This value is prorated based on the number of months remaining in the fiscal year, ending June 30.

An increase in value will result in a supplemental tax bill reflecting the change in value for the balance of the tax year. Due dates for supplemental tax bills depend on when the bill is mailed. All supplemental tax bills are in addition to the annual tax bill.

A decrease in value will result in a negative supplemental tax. Reassessments downward due to a change in ownership or completion of construction result in a negative supplemental assessment. These negative assessments (refunds) do not cause a change to your current annual tax bill, and the annual tax bill must be paid timely to avoid penalties.

In some cases, a property changes ownership before a secured or unsecured 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. The supplemental tax bill you receive should cover only those months during which you owned the property, and the new owner should receive a separate supplemental tax bill. Because of the large number of parcels and property transfers in Tulare County, there may be delays in placing new assessments on the roll.

For additional information, please visit the County Assessor's Website.