A change in ownership of your property or new construction on it (such as adding a room) may result in a change in the property's assessed value. When this happens, you will be notified of the new value by mail; this notification is called a Notice of Supplemental Assessment. If the value of your property increases because of the changes, you may receive a supplemental tax bill (or possibly two -- depending on the month in which the triggering event occurs, more than one fiscal year can be affected); if the value declines, you may receive a refund check.

Supplemental tax bills are issued in addition to the regular, annual tax bill you receive, and we mail them directly to property owners (if you have an impound account with a lender who pays your annual property taxes for you, it's possible that your lender may not pay supplemental tax bills; remember that property taxes are the responsibility of the property owner). The examples below illustrate two situations that result in supplemental tax bills:

Example 1

A change of ownership in December resulting in a single supplemental assessment because only one fiscal year is affected.

Example 2

A change of ownership in March resulting in two supplemental assessments because two fiscal years are affected.

For more information or to discuss further questions you may have, please visit our offices or contact us by email or by phone (707-565-1888 or 1-800-244-1034).