What is a supplemental tax bill?

A supplemental tax bill is a bill that is issued by a local tax assessor's office to account for changes in a property's assessed value that occurred after the most recent regular tax bill was issued. These changes can result from improvements made to the property, a change in ownership, or a reassessment of the property's value.

Supplemental tax bills are typically due in addition to any regular property tax bills that a property owner may receive throughout the year. The amount due on a supplemental tax bill is based on the difference between the property's old assessed value and its new assessed value, multiplied by the current tax rate.

Supplemental tax bills are often prorated based on the portion of the fiscal year that has passed since the change in the property's value occurred. Property owners may receive supplemental tax bills multiple times throughout the year if there are multiple changes in the property's assessed value.

It is important for property owners to carefully review their supplemental tax bills and ensure that they are accurate. If there are any discrepancies or errors, property owners can often appeal the assessment to the local tax assessor's office.