California note
A supplemental property tax bill can arrive after a home purchase
Open a supplemental property tax bill as soon as it arrives. Put each printed delinquency date on your calendar. This bill is separate from the regular annual bill. The Board of Equalization says it goes to the property owner, not the mortgage lender. Do not assume an impound account or closing payment covered it.
A change in ownership or finished new construction can lead to this bill. The assessor compares the old and new taxable values for the rest of the fiscal year. A net increase creates a supplemental bill. A net decrease can lead to a refund.
A change from January 1 through May 31 generally creates two supplemental assessments. That is because it affects two fiscal years. A change from June 1 through December 31 generally creates one. You must still pay the regular annual bill on its own schedule.
Ask the county assessor about the value or effective date. Ask the county tax collector about the bill, installment dates, payment record, or a copy. Keep the deed, closing statement, annual bill, and supplemental notice together. If an expected bill never comes, contact the tax collector.
Where to see it
California Board of Equalization supplemental assessment and change-in-ownership pages, plus the county assessor and tax collector.
Official sources
Official pages
Reviewed July 14, 2026
Current rules, forms, fees, deadlines, maps, and office instructions.
Rules, forms, fees, deadlines, and office procedures can change. Check the current page before you file, pay, or rely on a date.