Home Publications Guides, Manuals, and Reference Materials County Tax Collectors' Reference Manual (2012) Chapter 3000 Supplemental Tax Collection 3000-3002 General Information: Requirements Overview

3000-3002 General Information: Requirements Overview

3000. LEGISLATIVE INTENT & GENERAL PROVISIONS
Supplemental assessment provisions were first enacted in 1983 (Chapter 1102, Statutes of 1983).  This legislation subjects new construction and most changes in ownership of real property occurring on or after July 1, 1983, to immediate reassessment (Rev. & Tax. Code §75).  The procedures required to implement the supplemental assessment system are not to be applied to administration of the "regular roll."  However, general laws governing elements of assessment and collection -- for example, the first installment must be paid before or concurrently with the second installment -- apply to the supplemental roll (Rev. & Tax. Code §75.1(b)).

3001. RESPONSIBILITIES OF COUNTY OFFICIALS
The assessor must discover and assess property subject to supplemental assessment.  The assessor values the property, allows or disallows exemptions claimed, notifies the assessee of the amount of pending supplemental assessment and of equalization appeal rights, and transmits data to the auditor (Rev. & Tax. Code §§ 75.31, 75.40).

The auditor applies the appropriate tax rate to each assessment, computes taxes for a full year and applies a proration factor that adjusts the tax amount to the remainder of the effective fiscal year, divides the tax into two equal installments, enrolls the assessment, and transmits the assessment to the tax collector (Rev. & Tax. Code §§ 75.41-75.42, 75.50).  Negative amounts (decreases in value) result in refunds (M-3020 and M-3111).  Refunds are handled exclusively by the auditor (§75.43).  After collection, the auditor allocates revenues as required by supplemental assessment statutes (Rev. & Tax. Code §§ 75.70 – 75.72).

The tax collector receives completed assessments, prepares and mails bills (including those that must be prorated in accordance with Revenue and Taxation Code section 75.54(c), and collects and enforces payment of taxes (Rev. & Tax. Code §§ 75.51-75.54).  See M-3101.

3002. REIMBURSEMENT FOR COSTS
The Legislature appropriated $10 million as a state-distributed fund to partially defray the counties' 1983-84 cost of developing systems to administer supplemental assessment.  Further, each county was permitted to deduct, for administrative expense, as much as five percent of the revenue it expected from supplemental assessment for the 1983-84 and 1984-85 fiscal years.  These deductions could be made regardless of when collections for the two years occurred.

Now, if the board of supervisors adopts a method for identifying actual administrative costs enumerated in the statute related to the supplemental assessment process, such costs (not to exceed five percent of the tax charge) are allocated to the county prior to other allocations of supplemental assessment revenue.  The administrative costs are deducted regardless of when they are incurred (Rev. & Tax. Code §75.60).