On July 1, 1983, California State law was changed to require the reassessment of property following a change of ownership or the completion of new construction. This reassessment may result in one or more supplemental tax bills being mailed to the assessed owner, in ADDITION to the annual property tax bill.

How Supplemental Tax Bills are Calculated

The Assessor's Office appraises the property to determine the new base value as of the date of the change of ownership or completion of new construction. The Assessor then calculates the difference between the new base year value and the existing roll value. The result is the new Supplemental Assessment. The assessed owner can expect to receive a "Notice of Supplemental Assessment" from the Assessor's Office prior to the issuance of a supplemental bill(s) from the Tax Collector's Office. Two supplemental tax bills will be issued when a change of ownership or completion of new construction occurs from January through May. One supplemental tax bill will be issued when a change of ownership or completion of new construction occurs from June through December. In some instances the reassessment may result in a reduction of value, in which case a refund will be prepared by the Auditor-Controller's Office and mailed to the new property owner. A reduction in value will not reduce the amount due on the annual property tax bill. The annual tax bill must be paid in the amount originally billed.

Disagreements Over Value

If you disagree with a reassessment of your property's value as shown on your tax bill, please contact the Amador County Assessor's Office at (209) 223-6351.