Still have questions about supplemental tax bills? Here are answers
to our most Frequently Asked Questions.
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A: A supplemental assessment is an increase or decrease in a
property's assessed value. The new assessment takes place when a
property changes owners or has new construction completed. The
Assessor’s office is responsible for reassessing property. If you have
questions about your property's valuation, call the Assessor at 858.505.6262.
A: A supplemental tax bill is a separate bill that reflects the increase
or decrease in a property's assessed value. Our office mails
supplemental tax bills throughout the year, and payment due dates vary.
A: A negative supplemental tax bill is a separate bill that reflects
assessment that is lower than the prior assessed value, a senior
citizen’s transfer of Proposition 13 values, or other downward
assessment. If you receive a negative supplemental tax bill, you will
also receive a refund check. A negative supplemental bill does not
change your responsibility to pay all other property tax bills. However,
you can apply your negative supplemental refund to any open bills for
the same parcel.
A: Yes. Supplemental tax bills are separate from and in addition to the
annual secured property tax bill. They must be paid on time in order to
avoid penalties.
A: No. Supplemental tax bills are only mailed to the property owner. You
should contact your lender to determine whether it will pay the
supplemental tax bill.
A: Yes. Appeals of supplemental assessments must be filed with the
Assessment Appeals Board within 60 days of the mailing date shown on
the bill.
To contact the Assessment Appeals Board, please call 619.531.5777.
Important: Filing an appeal does not suspend the obligation to pay
property taxes due. If you choose to appeal your assessment, you must
still pay your tax installments on any existing bills in full by the
appropriate deadlines. Otherwise, you may incur penalties while the
case is in the appeals process.
