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| Supplemental
assessment provisions were first enacted in 1983. This legislation
subjects new construction and most changes in ownership of real
property occurring on or after July 1, 1983 to immediate reassessment.
Supplemental
taxes result from assessments adjusting taxes when new taxable values
are determined following change of ownership of locally assessed
property or completion of new construction on locally-assessed real
property. The additional tax is owed because the County Assessor
is required to immediately adjust the assessed value to reflect
the new value of the property. Adjusted for the number of months
left in the fiscal year, the Supplemental Tax Bill represents the
tax due on the difference between the old and the new values. |
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| Supplemental
Tax Bills are separate from the regular property tax bill. It
is the owner's responsibility to ensure payment of Supplemental
Taxes as they cannot be billed to a lending agency. |
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| Assessment Review and Appeals |
You
have the right to appeal the Supplemental Assessment within
60 days of the date of the Notice of Supplemental Assessment
was mailed and before the tax bill was issued.
You
may contact the Assessor Department through their website
www.ocgov.com/assessor,
by phone at (714) 834-2727 or at
Orange
County Assessor Department
P.O. Box 149
Santa Ana, CA 92702
Assessment
Appeals forms and instructions may be obtained from your
local library, on the Internet at http://assessmentappeals.ocgov.com/aa/,
or in person at the
Office of the Clerk of the Board of Supervisors
Assessment Appeals Division
333 W. Santa Ana Blvd.
Ste. 101
Santa Ana, CA 92701
Note:
If you have filed an appeal, you are still responsible for
the payment of taxes. |
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| Penalties for Secured Supplemental |
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| If your
first installment amount is unpaid after the first installment
due date, a 10% penalty is added to the first installment
amount due. If your second installment amount is unpaid
after the second installment due date, a 10% penalty plus
a $10.00 cost fee is added to the second installment amount
due. After June 30, a $15 redemption fee and penalty
in the amount of 1.5% per month will be added to the unpaid
taxes and penalties listed on the bill. |
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| Penalties for Unsecured Supplemental |
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| If the
amount due is unpaid after the delinquent date, a 10% penalty
is added to the amount due. After 5 p.m. of the last
day of the next succeeding month after the 10% penalty is
added, a lien is recorded and penalty in the amount of 1.5%
per month will be added to the unpaid taxes listed on the
bill. A fee of $14 will be charged for releasing the lien. |
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| Pay by Mail |
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| IMPORTANT:
Mail your payment(s) at least 3 days prior to delinquent date.
Pursuant
to Revenue & Taxation Code Sec. 2512, to avoid penalties,
payments must be postmarked on or before delinquent date as
State Law requires it to be treated as if it had been received
on the date shown by the post office cancellation mark stamped
on the envelope. Only U.S. Federal Government postmarks will
be accepted. Office machine cancellation marks will not be
accepted. When remitting payment, checks must be paid in U.S.
Currency and drawn on a U.S. Bank. All funds must be remitted.
Our office will not pay for collection fees, conversion fees
or any miscellaneous charges incurred for processing payment.
If the Bank imposes a fee, the tax payment will be cancelled
and delinquent fees and penalties will apply. Payments may
be mailed to:
THE
TREASURER-TAX COLLECTOR'S OFFICE
P.O. BOX 1980
SANTA ANA, CA 92702-1438
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| Pay by Credit Card |
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| You
may pay your tax bill by credit card for amounts up to $99,999
using your touch-tone telephone and dialing (714) 834-3411
or via
the Internet. Acceptable credit cards over the phone
and Internet are: Visa, MasterCard, Discover and American Express. Please note that a convenience
fee will be charged for this service. We are not
allowed to accept MasterCard, Visa or American Express payments
when presented for payment in the Tax Collector's Office. |
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| Pay by ACH |
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Effective
January 1, 1995, all taxpayers whose tax payments equal
or exceed $25,000 per installment, are required to pay by
ACH Credit. If your payment is less than $25,000, you may
voluntarily make direct electronic payments of your taxes
using ACH (Automated Clearinghouse) Debit.
When you use ACH Debit, you authorize the county to take the
funds for your tax payment directly from your bank account
on the day you initiate the transaction. When you use ACH Credit, you tell
your bank how much and when to send money to the county to
pay your taxes.
To sign up for ACH Credit contact your banking institution.
To pay by ACH Debit, please click here to pay
by ACH Debit. |
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| Pay in Person |
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The
Treasurer-Tax Collector's Office is located in the Hall
of Finance and Records, at 12 Civic Center Plaza,
in Santa Ana, CA, on the ground floor, Room G-58.
You may pay your tax bill in person from 8:00-5:00, Monday
thru Friday. There is a payment drop box at the main entrance
of the building for your convenience.
Get
a list of important tax dates. |
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| Click on this link to estimate your supplemental taxes. |
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