What is a supplemental assessment?
State law requires the Assessor to reappraise property upon change in ownership or completion of new construction. The supplemental assessment reflects the difference between the new value and the old value. The Auditor-Controller calculates the supplemental property tax, and prorates it, based upon the number of months remaining in the fiscal year in which the event occurred. The fiscal year runs from July 1 through June 30.

A change in ownership or new construction completion which occurs between January 1 and May 31 results in two supplemental assessments and two supplemental tax bills. The first supplemental bill is for the remainder of the fiscal year in which the event occurred. The second supplemental bill is for the subsequent fiscal year.

Notices of Assessed Value Change are mailed to property owners before supplemental tax bills are issued. Remember that supplemental tax bills are in addition to the regular annual tax bills. Supplemental bills go directly to the property owner and not to an impound account - where one might exist.

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1. Why did my property tax bill go up this year?
2. What do I do if I think that my property is assessed at a value that is above the market value as of January 1st?
3. I have questions about my property tax bill, who should I call?
4. I have questions about my supplemental notice, who should I call?
5. My property tax bill says "Improvements" but I did not make any changes to my property, why is that?
6. How do I find my APN?
7. Why has a name change occurred on title?
8. I'm recording a document to transfer property, are there any tips to ensure that the process isn't delayed?
9. Where does the Assessor's Office get mailing addresses?
10. How can I change my mailing address?
11. Are the Assessor Parcel Maps online?
12. Is an Assessor's parcel the same as a legal, buildable lot?
13. I have questions about my Business Property Statement (571-L form), what should I do?
14. I received a questionnaire regarding my business, do I have to report equipment that I use for the business even if I owned the equipment before I started the business?
15. Why is my boat assessed and why do I have to pay property taxes on it?
16. Why do I need to fill out a Vessel Property Statement?
17. What is a supplemental assessment?
18. What is the zoning for my property?
19. I want to preserve my land for agricultural or open space use. Can I get any tax relief for doing that?
20. What is an escape assessment?
21. How do I find out who owns property in Nevada County or if a certain person owns real property?
22. My property changed ownership between parents and children, why did I get reassessed?