||Supplemental bills are generated due to qualifying changes in ownership or new construction. Well known types of changes in ownership are those changes involving a buyer and seller. However, change in ownership situations also include removing or adding someone s name from title even when monetary consideration is not exchanged. Typical new construction events include adding square footage or a swimming pool. However, new construction also includes, but is not limited to, adding baths, fireplaces and air conditioning when they did not previously exist.
The Assessor generally discovers these events two ways: 1) Changes in ownership are discovered through publicly recorded deeds; 2) New construction is discovered when copies of building permits are sent to the Assessor's Office. These bills are in addition to the regular annual tax bills. Please see Supplemental Assessments.