如果你的补充评税通知书显示净减额,而结果退款超过$4.50, you will receive a supplemental refund in the form of a tax voucher. 这张代金券可以用来支付年度房产税的第二期, 或在缴付两期年度税单后,向审计长申请退款. 审计人员将不会发出补充退款,直到两期付款全部支付.
The sale or transfer of a full or partial interest in property, including a transfer consequent to the death of a property owner, may result in a reassessment 和 the issuance of a supplemental bill.
Certain forms of property transfer are not subject to reassessment. 例外情况包括:
Interspousal转移
Transfer between registered domestic partners
Addition of joint tenants
父母与子女之间或祖父母与孙辈之间的财产转移(可适用财政限制), 和 an application for exclusion must be filed with the assessor).
欲知更多资料, please contact the Assessor's Office Title Department at (661) 868-3300, 或浏览 排斥形式.
New construction typically involves an improvement to real property, 比如增加一个房间, 池, 或车库. 将建筑物恢复到“实质上相当于新的”(如彻底翻新)的改建也符合新建筑的条件. Certain types of construction, 比如太阳能电池板, are exempt from assessment, 和 normal repair 和 maintenance is not considered new construction.
Only the newly constructed portion may be reassessed. The value of the existing property is not affected.
如果你认为估价超出了有关物业的市场价值,你有权对估价提出上诉, provided that the appeal is filed in a timely manner. Appeal of supplemental assessments must be filed with the Clerk of the Board of Supervisors 在补充票据或补充凭证上显示的邮寄日期的六十(60)天内.
If you feel a supplemental assessment is incorrect, 我们建议您在收到通知后并在提出上诉之前尽快与评税主任办公室讨论评估. 如果你能向评估员提供令人信服的证据证明评估是错误的, the assessment could be corrected without an assessment appeal hearing.
No. Mortgage servicing agencies do not receive the supplemental tax bill. 补充 bills are sent directly to the owner of record. Only annual tax bills mailed in October are sent to lenders.
1月1日至5月31日之间发生的事件将为下一个财政年度创建第二个补充评估,因为年度评估是滚动的, established at midnight January 1 for the fiscal year beginning July 1, 不会反映1月至5月事件所产生的价值变动,而必须作出调整以反映价值变动.
Prior owner had a supplemental event in the same fiscal year
如果在同一财政年度内为不同的所有者发生一系列补充事件,您也可以收到多个补充账单. 如果先前所有者补充事件的账单是在您获得所有权的同一财政年度, you will receive a portion of that bill, pro-rated for the time period that you owned the property.
Multiple supplemental events occurred while you owned the property
如果在您拥有房产期间发生了多个补充事件(所有权变更和新建筑), you will receive one or two supplemental bills for each of these events. 补充 assessments are generated for each event.
You may be eligible to receive the 首页owners' Exemption of up to $7,000 of assessed value on a supplemental tax bill if 你所获得的财产没有在年度税单上获得豁免 和 the property will be your principal place of residence.
新业主会自动收到业主豁免申请表格, but the exemption is not automatically granted. To receive the full exemption, 你必须在收到通知后的30天内,向评税主任办事处提交申索. 逾期申索,如在第一期税款到期日前提出,可获全额税款80%的豁免.
业主的豁免只能适用于补充评估,这是一个净增加,并导致补充税收法案. It cannot be applied to a supplemental assessment lowering the value.
是的. In addition to the 首页owners' Exemption, eligible owners may apply for other exemptions such as the Disabled Veterans, 教堂, 或福利豁免. 申请必须在补充评估通知书上的通知日期后30天内由评税主任收到. 欲知更多资料 regarding exemptions, visit the 豁免,排除, & 物业税减免 page or contact the Exemptions staff at (661) 868-3265.