Article XIII Section 1(a) of the California Constitution generally requires reappraisal of property at market value whenever a change in ownership occurs or new construction is completed (Supplemental Assessment Process).
If you are a new property owner who purchased your property after January 1st, and you believe that your assessed value will be lowered in the Supplemental Assessment process, please read the following:
Secured property tax bills for each fiscal year are issued in September with the lien date (January 1st) owner’s value as provided by law.
A “Negative” Supplemental Assessment may be warranted if your assessed value is determined by the Assessor’s Office to be lower than the assessed value stated on this current bill.
When the Assessor’s Office has mailed you a “Notice of Supplemental Assessment”, you have 30 days from the date of the notice to request an informal review of the New Base Value set by the Assessor. Contact the Real Property Division at (408) 299-5300 and ask to speak to the appraiser responsible for the assessor’s parcel number as shown on page 1 of the notice. If you are not satisfied with the results of the review you may apply to the Assessment Appeals Board for relief. In general, an Application for Changed Assessment must be filed with the Clerk of the Assessment Appeals Board within 60 days of the date of the notice.
After approximately 60 days have expired, the information is transmitted to the Tax Collector’s Office for processing.
Negative Supplemental Payment Instructions
If you have received a "Notice of Supplemental Assessment" from the Assessor, and your New Base Value is stated to be less than the value on the Secured Annual Bill, you can expect a refund. The refund is intended to offset the payment of any outstanding taxes on this property for which you are responsible. If taxes are still owed on your parcel, you should deposit the refund check and write one check for the entire payment.
Please note the following important reminders:
- The amount due on the annual secured bill is a valid amount due until which time the Tax Collector processes the negative supplemental assessment as issued by the County Assessor.
- The Tax Collector’s Office cannot accept partial payments. Partial payments will be returned to sender with a letter.
- The Tax Collector’s Office cannot create refunds without receipt of the Supplemental Assessment authorized by the Assessor’s Office.
- The Tax Collector’s Office cannot prevent delinquent notices from being mailed on all unpaid accounts. Even if the Negative Supplemental Assessment is in process, these notices are mass mailed. We apologize for the inconvenience. If you are certain that you are entitled to a Negative Supplemental Assessment and you receive a delinquent notice, please disregard this notice.
- Non-payment of secured property taxes does not enter into your credit score or affect your credit rating unless the taxes are unpaid for five (5) years.
- Your lender/bank may be concerned about any delinquent taxes connected to your property. Please contact your lender/bank and discuss this issue with them, if you so desire.
- Generally speaking, customers with impound accounts will notice that their lenders will pay the tax bill prior to a credit adjustment. Any refund generated by the Negative Supplemental Assessment will be made payable to the owner of the property, not the Lender.