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3100-3107 Billing Procedures & Requirements: General Applications

3100. BILLING SCHEDULE
A supplemental assessment bill differs from an ordinary bill in that its date of mailing is at the discretion of the tax collector, who determines the delinquency deadlines.

When a change in ownership or completion of new construction occurs between January 1 and May 31, inclusive, supplemental assessments are computed and billed for two fiscal years: the remainder of the fiscal year in which the event occurred plus the ensuing year (Rev. & Tax. Code §75.41).

NOTE: Both bills may be mailed at the same time. It is not necessary to defer mailing the full year's bill until regular-roll bills for that year are mailed.

3101. CONTENT OF SUPPLEMENTAL BILL
Data on supplemental bills must include (Rev. & Tax. Code §§75.40 and 75.51):

1) The date of change in ownership or completion of new construction;

2) The name and address of the assessee;

3) The assessor's parcel number or other legal description of the property;

4) The new base-year value, with land and improvements shown separately;

5) The value shown on the current roll or the roll being prepared, or both;

6) The amount of the supplemental assessment(s);

7) Any applicable exemptions and the net taxable amount after exemption, with exemptions reimbursable by the state shown separately;

8) The amount of supplemental taxes due;

9) The notice required by Revenue and Taxation Code section 2611, which includes:

a) Delinquency penalties

b) Costs

c) Redemption penalties

d) Redemption fee

10) The dates taxes will become delinquent and the associated penalties;

11) The tax-rate area and a list of tax rates or dollar amounts of taxes levied by each revenue district and taxing agency on the property the bill covers (the tax rate must indicate any amount levied in excess of the one-percent limit imposed by provisions of Article XIIIA of the Constitution);

12) The date the property was tax-defaulted, if currently in tax-defaulted status (Rev. & Tax. Code §2612);

13) A statement phrased substantially as follows (Rev. & Tax. Code §75.51):

Article XIIIA, Sec. 2, of the California Constitution generally requires reappraisal of real property to its current full cash value whenever it is purchased or newly constructed or there is a change in ownership;

14) Accompanying notices regarding senior citizen assistance and property tax postponement programs (GC Division 4, Part 1, Chapter 5); and,

15) Information specifying all of the following (Rev. & Tax. Code §§75.50 and 75.51):

a) That, if the taxpayer disagrees with a change in the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessor's office;

b) That, if the taxpayer and the assessor are unable to agree pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, during the period from July 2 through September 15;

c) For counties that have adopted the provisions of paragraph (c) of section 10605, information advising the assessee that he/she has a right to appeal but the appeal must be made within 60 days of the date the bill was mailed; and

d) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction may be obtained.

3102. MAILING ADDRESS
There may be a large number of assessment notices returned as undeliverable, usually owing to "bad" addresses. This problem is compounded when supplemental bills are not mailed until several months later. While failure to receive a notice of assessment or a bill does not relieve the assessee from paying the tax (Rev. & Tax. Code §§75.32, 2610.5), it may lead to administrative complications.

The tax collector should always make a reasonable attempt to determine the current address of a person subject to supplemental assessment before mailing a tax bill, if the notice of assessment has been returned undelivered.

3103. DUE AND DELINQUENCY DATES
Supplemental taxes are due on the date the bill is mailed.

For bills mailed July through October, the first installment becomes delinquent at 5 p.m. on December 10, and the second installment becomes delinquent at 5 p.m. on April 10.

For bills mailed November through June, the first installment becomes delinquent at 5 p.m. on the last day of the month following the billing month, and the second installment becomes delinquent at 5 p.m. on the last day of the fourth month following the date the first installment is delinquent (Rev. & Tax. Code §75.52).

NOTE: If the delinquency deadline falls on a weekend or a holiday, the penalty is waived if payment is received by 5 p.m. or at the close of business, whichever is later, on the next following business day (Code Civ. Proc. §12(a); Rev. & Tax. §75.52).

If the board of supervisors, by adoption of an ordinance or resolution, closes the county's offices for business prior to the time of delinquency on the "next business day" or for that whole day, that day shall be considered a legal holiday for purposes of this section. Any mailed payment postmarked as of the deadline date should be accepted, without regard to the 5 p.m. cutoff (Rev. & Tax. Code §2512).

3104. DELINQUENCY PENALTIES & COSTS
Each installment carries a ten-percent delinquency penalty (Rev. & Tax. Code §75.52(c)). When the second installment becomes delinquent, a $10 cost charge attaches (Rev. & Tax. Code §75.52(d)). The penalty and the cost are included with any taxes transferred to unsecured collection, pursuant to provisions of Revenue and Taxation Code section 75.54(b).

NOTE: Unsecured bills resulting from ownership prorations made in accordance with Revenue and Taxation Code section 75.54(c) are not subject to cost charges.

3105. TAX RATE USED
The "current year's tax rate" (see definition in M-3012 and M-3016) should be construed as the "secured" tax rate set by the board of supervisors for the appropriate fiscal year, whether or not the bill becomes unsecured.

3106. COMPUTATION
In computing a supplemental assessment tax, the auditor multiplies the net supplemental value by the secured rate in effect when the original event took place, then applies a factor to the product to obtain the final tax amount (Rev. & Tax. Code §75.41). The proration factors presented in Revenue and Taxation Code section 75.41 and M-3022 are based on the presumption that an event occurred on the first day of the month succeeding the month of actual occurrence. This simplifies most tax calculations.

For purposes of establishing the point of base-year value adjustment and making ownership proration of taxes, the actual date when the event transpired must be used.

3107. TWO INSTALLMENTS
Except for an unsecured bill calculated pursuant to Revenue and Taxation Code section 75.54(c) (change of ownership), all supplemental assessment bills are to be provided in two installments (Rev. & Tax. Code §75.41(a)). Also see M-3204 and M-3110.