Adjustments to property tax assessments in California are shown by an Assessor’s Office “Notice of Supplemental Assessment” or “Notice Escape Assessment.” The first year may be a partial year based on the re-assessable event date. This first year change results in the supplemental notice. Later years which are changed are shown in the notice of escape. If the re-assessable event date was more than a year earlier, the notices of supplemental and escape for multiple years may be delivered around the same time.
Both the supplemental and escape notices are calculated based on the newly determined assessment from the Assessor’s Office less the enrolled assessment previously in place. The difference is the increase shown in the notice. In some California counties it is common for these notices to be sent multiple years following property sale, transfer, or new construction. For taxpayers who disagree with the revised assessment the filing deadline is based on the date shown in the notice or on the transmittal envelope.
Following the notice of supplemental or escape, the Tax Collector’s Office separately sends the tax bill for the change in assessment. In some counties the deadline to file the appeal can be based on the date of this revised bill. It’s useful for taxpayers to be prepared in advance to address these assessment changes.
For appeals of supplemental and escape assessments the dates for admissible evidence differ from appeals of the regular roll assessments. When these appeals pertain to construction in progress years or years with recent construction completion, there are a range of considerations which must be considered for a proper valuation conclusion. Appeals for these matters are best handled by anticipating the need to address these values and with progress photographs and analysis prepared during the year of the work in progress and completion.
Director, Valuation Services