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3020-3022 Definitions: Special Applications

3020. REFUND
In the context of supplemental assessment, "refund" was originally used as an expression of entitlement arising from the fact of a "negative assessment" (M-3110). However, since a 1986 amendment of Revenue and Taxation Code section 75.43, a refund for a particular year is made only if regular-roll taxes for the property for that year have been paid.

3021. PRESUMED DATE OF SUPPLEMENTAL ASSESSMENT
The presumed date for proration of a supplemental assessment is the first day of the month after the supplemental event takes place (Rev. & Tax. Code §75.41(c)).

3022. PRORATION FACTOR
If the presumed date is on or after August 1 and on or before January 1, the following proration factors are used to determine the taxes due for the portion of the fiscal year remaining after the presumed date (Rev. & Tax. Code §75.41(c)(7)).

Event Date Presumed Date Proration Factor
(Current Roll)		 Proration Factor
(Roll Being Prepared)

July 1-31

August 1

.92

n/a

August 1-31

September 1

.83

n/a

September 1-30

October 1

.75

n/a

October 1-31

November 1

.67

n/a

November 1-30

December 1

.58

n/a

December 1-31

January

.50

n/a

January 1-31

February 1

.42

n/a

February 1-28

March 1

.33

1.00

March 1-31

April 1

.25

1.00

April 1-30

May 1

.17

1.00

May 1-31

June 1

.08

1.00

June 1-30

July 1

n/a

1.00

If, after computing the supplemental taxes due, the total is twenty dollars ($20) or less, the auditor may cancel the amount, as provided by Revenue and Taxation Code section 4986.8 (Rev. & Tax. Code §75.41(7)(d)).

If the supplemental assessment is a negative amount, the auditor shall follow the procedures of Revenue and Taxation Code section 75.41 to determine the refund to which the assessee may be entitled (Rev. & Tax. Code §75.41(7)(e)).