State legislation (SB 813)
enacted in 1983 resulted in the Supplemental Property Tax affecting
those who acquire property or complete new construction after July 1,
1983. The law requires that you receive a Supplemental Assessment
Notice and tax bill covering the period from your acquisition of the
property (or completion of new construction) to the end of the fiscal
year or years affected.
If the change in ownership or completion of new construction
occurred between January 1 and May 31, there will be two Supplemental
Assessments, one in effect for the remainder of the fiscal year in
which the assessable event took place and one in effect for the
following fiscal year. If an assessable event occurs between June 1 and
December 31, there will be only one Supplemental Assessment in effect
for the remainder of that fiscal year. Supplemental Assessments reflect
the difference between the new base year value and the previous value
and/or values on the roll being prepared. These assessments will
generate taxes in addition to the taxes based on the regular assessment
roll. The notice you receive will advise you of both the Supplemental
Assessment amount(s) and your Regular Assessment.
If the Supplemental Assessment represents a reduction in value, a
tax refund may be in order. If so, the County Auditor shall make a
refund of a prorated portion of taxes paid on assessments made on the
current assessment roll or the roll being prepared. If you have not
received your refund within three months of the date on which you
received your negative supplemental notice, contact the County
Auditor's Office at (530)225-5771.
New construction will be excluded from Supplemental Assessment if
the owner notifies the Assessor in writing prior to, or within 30 days
of, the commencement of construction, that he or she intends to offer
that property for sale and does not intend to rent, use, lease, occupy
or otherwise use that property. Exclusion forms are available in the
Assessor's Office or download Claim for New Construction Exclusion From Supplemental Assessment.