Reason for this Bill: This one-time assessment is the result of a change of ownership or completion of new construction. The exact activity is indicated on the bill under “Billing Explanation.” The amount of the supplemental assessment is the difference between: the new appraised value of your property and the prior appraised value.
Paying this Bill: This supplemental bill is in addition to your regular annual tax bill. The amount of the bill has been entered on the County’s tax roll and is payable by the due dates shown on the bill. If your property taxes are paid by a lender or tax-paying agent, contact them about paying this bill. No notice of this bill will be sent to them.
Activities Between July 1st and February 28th: If the date of the activity occurs between July 1st and February 28th, you will receive one supplemental bill for the period from the date of the activity through the end of the tax year, June 30th.
Activities Between March 1st and May 31st:
If the dated of the activity occurs between March 1st and May 31st, you will receive two supplemental bills (each bill is mailed separately):
One bill is for the period from the date of the activity through the end of the tax year, June 30th.
The other bill is for the entire next tax year, from July 1 of the same year through June 30th 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 30th of the next year.
Prorated Bill Between Two Owners:
In some cases, a parcel changes ownership before a supplemental bill is able to be issued for a prior change of ownership or completion of new construction. In these cases, the bill for the prior activity is prorated between the prior owner and the current owner. Billing is 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 30th. If you are the prior owner, your bill is on the unsecured tax roll; if you are the currentowner, your bill is on the secured tax roll.
Bill Computation:
The computation of the bill amount is shown on the bill, directly above “Billing Explanation.” The bill amount is the product of three possible factors:
The tax amount factor is the tax amount for a full tax year (the supplemental assessment amount times the tax rate).
The monthly proration factor is the number of full calendar months after the date of the activity through the end of the tax year represented as a fraction of a whole year.
The days owned factor (applies only to prorated bills between two owners, as explained above) is the number of days you owned the property during the tax year represented as a fraction of the total number of days from the date of the activity to the end of the tax year, June 30th.
