There are three reasons why an owner might receive more than one supplemental tax bill.
1. The supplemental event occurred between January 1 and May 31
An event occurring between January 1 and May 31 will generate a second supplemental assessment for the subsequent fiscal year affected. The second bill is generated because the annual roll assessment created for the coming fiscal year does not reflect the change in value generated by that event, and must also be adjusted to reflect the difference.
2. A prior owner had a supplemental event in the same fiscal year
When a series of supplemental events take place within the same fiscal year for different owners, there may also be multiple supplemental tax bills. If the bill for the prior owner’s supplemental event is for the same fiscal year in which you took ownership, you will receive a prorated portion of that bill for the time period you owned the property.
3. Multiple Supplemental Events Occurred While You Owned the Property
If multiple supplemental events (changes in ownership and/or new construction) occur while you own the property, you will receive one or more supplemental bills for each of these events. Supplemental assessments are generated for each event.