The Placer County Supplemental Tax Estimator provides an ESTIMATE of the amount
of supplemental taxes you can expect to pay if you have recently purchased a
property. Please note that the estimator is a tool to assist property owners as
they are waiting for their actual supplemental notice. Given the timing
differences between the calendar year and the state fiscal year, you should
anticipate receipt of your supplemental assessment notice between six to twelve
months after your property transfer.
The estimator is intended for changes
in ownership only and not for new construction.
There are a number of situations in which the Supplemental Tax Estimator will not
be able to produce a reliable estimate. The most common are:
- More than one change in ownership has occurred in a calendar year.
- A change in ownership and new construction has occurred in a calendar year.
- Partial interest transfers where less than 100% of the property has changed ownership.
- Some new housing tracts or condominium subdivisions in which the map recording and
change in ownership has occurred in the same calendar year.
While the Supplemental Tax Estimator will provide estimates for all types of
properties, the results are most accurate for single family residences and
condominiums where the property transfer meets the parameters of a fair market
value sale. Change in ownership situations without a sales price (inheritance,
foreclosure, etc.) will require an estimate of the market value of the property.
The accuracy of the supplemental tax estimate will be dependent on the validity
of the purchase price. If the purchase price is less than the current assessed
value of the property, a supplemental refund(s) may be generated. When a change
in ownership occurs you will receive a "one time" supplemental bill (or refund).
If the change in ownership occurs between January 1 and May 31, two supplemental
bills (or refunds) will most likely be generated.
Do not pay any supplemental taxes until you receive the bill.
IMPORTANT: Each year from approximately mid-June to mid-September the Auditor-Controller’s office prepares the new rates and charges for tax bills. During this period, the Supplemental Estimator uses the prior year’s rates and charges.
This is an estimate of supplemental taxes only. This estimate may vary
significantly from the actual supplemental taxes due if construction has
occurred within the calendar year. The accuracy of the estimate may also be
contingent on the timing of the supplemental event. Supplemental taxes are in
addition to the regular annual tax bills. Like annual tax bills, payment may be
made in two installments. Supplemental bills are mailed by the Treasurer Tax
Collector's Office directly to the property owner and in general are not paid
out of impound accounts.
The property owner is responsible for the supplemental bill(s) and, in the event
of an impound account, should verify with the lender regarding who should make the
If an exemption is applied to the supplemental, the
actual taxes due may be less than the estimate. If the supplemental tax estimate
is a negative, the Auditor-Controller's Office may generate a supplemental tax
refund upon receipt of the supplemental value from the Assessor. Like the
supplemental tax bill, the supplemental refund will be mailed directly to the
new property owner.
For additional information regarding Supplemental Tax Bills visit the
Placer County Assessor Web Site
. This estimate is provided as a service
by Placer County Assessor Department to assist the taxpayer in planning for
supplemental taxes. Please note that this is an ESTIMATE only and your actual
tax bill may be different. It is not intended as a legal notice of supplemental