New Homeowner's Information

Property taxes are based on the assessed value of your property. Under Proposition 13, most property is reassessed to current market value only when there is a change of ownership or new construction.

After a change in ownership (purchase, gift, inheritance, etc.):

• The Assessor enrolls the market value as of the date of transfer.
• Each year afterward, the assessed value may increase by up to 2%, unless another reassessable event occurs.

Market Value vs. Purchase Price

When a property is purchased on the open market and certain conditions are met, the purchase price is rebuttably presumed to reflect market value for assessment purposes.

However, the purchase price may not represent market value in situations such as:

• Transfers between family members
• Transactions not exposed to the open market
• Sales affected by undue influence, distress, or atypical financing
• Transfers between related parties or business partners

In these cases, the Assessor must determine market value using accepted appraisal methods rather than relying solely on the purchase price.

Supplemental property taxes—sometimes referred to as “catch-up” bills—are in addition to your regular annual property tax bill.

When Supplemental Bills Are Issued

A supplemental assessment is issued when:

• A change in ownership (sale, transfer, gift, inheritance) triggers a reassessment, or
• New construction increases the assessed value of the property.

What to Expect

• You will receive a Notice of Supplemental Assessment by mailing the new assessed value.
• If the value increases, you may receive one or more supplemental tax bills.
• If the value decreases, you may receive a refund.
• Supplemental bills are mailed directly to the property owner and are generally not paid through impound (escrow) accounts.

Billing and Timing

• Supplemental bills reflect the difference between the old assessed value and the new assessed value and are prorated for the number of months remaining in the fiscal year.
• For ownership changes:
  • Transfers January–May will result in two supplemental bills.
  • Transfers June–December will result in one supplemental bill.

• Mailing: Annual secured property tax bills are mailed by the Tax Collector by November 1 each year.
• Payment Deadlines:
  • First installment is delinquent if not paid or postmarked by December 10.
  • Second installment is delinquent if not paid or postmarked by April 10.

New Owners: Important Note

If you purchased your property in the second half of the year, ownership information may not have been updated before the annual bill was mailed.  State law requires that property taxes be paid even if you do not receive a bill or the bill is not in your name.

To view, download, or request a duplicate bill, please contact the Tax Collector.

If the property is your principal place of residence, you may qualify for the Homeowners’ Exemption, which reduces the assessed value by up to $7,000.

The exemption:

• Requires a simple application filed with the Assessor
• Applies to only one property statewide
• Continues automatically as long as eligibility is maintained

State law provides additional programs for eligible property owners, including:

• Exemptions for qualifying veterans
• Transfers of assessed value for certain homeowners who are 55 or older, severely disabled, or victims of wildfire or natural disaster (Prop 19)
• Exclusions for certain parent-child or family transfers (Prop 19)

These programs have specific eligibility rules and filing deadlines. Please visit the related program pages for detailed information.

If you pay your property taxes through an impound account:

• Bills are mailed to both you and your lender
• You are responsible for ensuring the lender pays on time
• Impound accounts typically do not pay supplemental tax bills

Annual and supplemental bills are mailed to the address on record.
If your mailing address changes, please notify the Assessor’s Office promptly to ensure you receive important tax-related correspondence. (Link to Mailing Address)