They have been with us since July of 1983, but you and your neighbors still may not know what they are, what they do,and how they affect you and your property.To help you better understand this confusing subject, the California LandTitle Association has answered some of the questions most commonly asked about supplemental real property taxes.

Q. When did this tax come into effect?

A. The Supplemental Real Property Tax Lawwas signed by the Governor in July of 1983and is part of an ambitious drive to aidCalifornia's schools. This property tax revisionis expected to produce over $300 million peryear in revenue for schools.

Q.How will Supplemental Property Taxes affect me?

A. If you don't plan on buying new property orundertaking new construction, this new tax willnot affect you at all. But, if you do wish to doeither of the two, you will be required to pay asupplemental property tax which will become alien against your property as of the date ofownership change or the date of completion ofnew construction.

Q. When and how will I be billed?

A. "When" is not easy to predict. You could bebilled in as few as three weeks, or it could takeover six months. "When" will depend on theindividual county and the workload of theCounty Assessor, the County Controller/Auditor and the County Tax Collector. Theassessor will appraise your property andadvise you of the new supplemental assess-ment amount. At that time you will have theopportunity to discuss your valuation, apply fora Homeowner's Exemption and be informed ofyour right to file an Assessment Appeal. TheCounty will then calculate the amount of thesupplemental tax and the tax collector will mailyou a supplemental tax bill. The supplementaltax bill will identify, among other things, the fol-lowing information: the amount of the supple-mental tax and the date on which the taxes willbecome delinquent.

Q.Can I pay my Supplemental TaxBill in installments?

A. All supplemental taxes on the secured rollare payable in two equal installments. Thetaxes are due on the date the bill is mailed andare delinquent on specified dates dependingon the month the bill is mailed as follows:
(1) If the bill is mailed within the monthsof July through October, the first install-ment shall become delinquent onDecember 10th of the same year. Thesecond installment shall become delin-quent on April 10th of the next year.
(2) If the bill is mailed within the months ofNovember through June, the first installmentshall become delinquent on the last day ofthe month following the month in whichthe bill is mailed. The second installmentshall become delinquent on the last day ofthe fourth calendar month following thedate the first installment is delinquent.

Q. How will the amount of my bill be determined?

A. There is a formula used to determine yourtax bill. The total supplemental assessment willbe pro-rated based on the number of monthsremaining until the end of the tax year, June 30.

Q. Can you give me an idea of how the proration factor works?

A. The supplemental tax becomes effective on the first day of the month following the month in which the change of ownership or completion ofnew construction actually occurred. If the effective date is July 1, then there will be no supplemental assessment on the current tax roll and the entire supplemental assessment will bemade to the tax roll being prepared which willthen reflect the full cash value. In the event the effective date is not on July 1, then the table offactors represented on the following panel is used to compute the supplemental assessment on the current tax roll.

Q. Will my taxes be prorated in escrow?

A.No, unlike your ordinary annual taxes, the supplemental tax is a one time tax which dates from the date you take ownership of your property or complete the construction until the end of the tax year on June 30th. The obligation for this tax is entirely that of the property owner.