A supplemental tax bill is generated whenever a property is reassessed due to a change in ownership, 或者是新建筑的建成. The supplemental tax bill (or refund) reflects any increase (or decrease) in property assessment resulting from the supplemental event.

克恩县司库-收税员开发了一个在线 补充税单估算员.

If your Notice of 补充 Assessment indicates a net increase 和 the resulting bill exceeds $4.财务主管兼税务长将发出补充税单. 补充 Bills are issued 45 days after the Notice of 补充 Assessment is mailed.

If you want to find out the approximate amount of a supplemental tax bill before you get it, 克恩县司库-收税员已经开发了一个在线 补充
税单估算员.

转让:出售或转让财产的全部或部分权益, 包括财产所有人死亡后的转让, 可能导致重新评估和发布补充法案.

某些形式的财产转让不需要重新评估. 例外情况包括:

• Interspousal转移
• 在国内注册合伙人之间转让
• 新增联权共有人
• Transfer of property between parents 和 their children or from gr和parents to their gr和children (Fiscal limits may apply, 豁免申请必须向评税主任提出。.

欲知更多资料, 请致电(661)868-3300与评税员办公室产权部联系, 或浏览 排斥形式.

新建筑通常涉及对不动产的改进, 比如增加一个房间, 池, 或车库. An alteration which restores a building to the "substantial equivalent of new" (such as a complete renovation) would also qualify as new construction. 某些类型的建筑, 比如太阳能电池板, 获豁免评税, 而正常的维修和保养不被视为新建工程.

只有新建的部分可以重新评估. 现有属性的值不受影响.

The Assessor determines the fair market value of new construction as of the date of completion or the fair market value of the portion of property transferred as of the transfer date. 一旦确定了新值, the Assessor issues a Notice of 补充 Assessment indicating the new assessed value 和 the net change in assessed value.

You have the right to appeal any assessed value if you feel that it exceeds the market value of the property in question, 但上诉须及时提出. 补充评税的上诉必须向税务局提出 监事会书记 within sixty (60) days of the mailing date shown on the supplemental bill or the supplemental voucher.

如果你觉得补充评估是不正确的, we recommend that you discuss the assessment with the Assessor's Office as soon as possible after receiving notice 和 prior to filing an appeal. If you can provide the assessor with convincing evidence that the assessment was incorrect, 评税可在不进行评税上诉聆讯的情况下更正.

Important: Filing an appeal does not relieve the applicant from the obligation to pay property taxes on or before the applicable due date shown on the tax bill.

Further information about the appeals process may be obtained by contacting the 监事会书记 at (661) 868-3585.

The are three reasons why an owner may receive more than one supplemental tax bill:

1. 补充事件发生在1月1日至5月31日之间
   • A supplemental tax bill is always generated for the remainder of the fiscal year in which the event occurred.
   • An event occurring between January 1 和 May 31 will create a second supplemental assessment for the following fiscal year because the annual assessment roll, 于1月1日午夜设立，从7月1日开始的财政年度, will not reflect the change in value generated from a January to May event 和 must be adjusted to account for the change in value.


2. 前业主在同一财政年度有补充事件
   • You can also receive multiple supplemental bills in situations where a series of supplemental events take place within the same fiscal year for different owners. If the bill for the prior owner's supplemental event is for the same fiscal year in which you took ownership, 你会收到账单的一部分, 按你拥有房产期间的比例计算.


3. 当您拥有该属性时发生了多个补充事件
   • If multiple supplemental events (changes in ownership 和 new construction) occurred while you own the property, 你会收到一到两张这些活动的补充账单. 为每个事件生成补充评估.

您可能有资格获得最高7美元的业主豁免,在补税账单上的评估价值 if the property you acquired was not already receiving the exemption on the annual tax bill 和 该房产将是你的主要居住地.

New property owners are automatically sent a 首页owners' Exemption claim form, 但这种豁免不会自动获得. 获得全额豁免, you must submit a claim to the Assessor's Office no later than the 30th day following the date of notice. An exemption for 80% of the full amount will be granted for a late claim if the claim is filed by the due date of the first tax installment.

The 首页owners' Exemption can only be applied to a supplemental assessment that is a net increase 和 results in a supplemental tax bill. 它不能应用于降低该值的补充评估.