Do I have the same right to appeal the Assessor's supplemental assessed value as I do the annual assessed value?
Yes. You may take the matter up with the Assessor to see if that office will change the valuation. Additionally, the Board of Supervisors has established an Assessment Appeals Board for the purpose of resolving valuation problems in connection with supplemental tax bills.

Applications for appeal must be filed within sixty days of the mailing date shown on the assessment notice. If you choose to appeal your assessment, you should still pay your tax installments in full by the appropriate deadlines; otherwise, you may incur penalties while the case is in appeals. If your appeal is granted, a refund will be issued to you.

Further information about the appeals process can be obtained by calling (925) 335-1901 or writing to:

Clerk of the Assessment Appeals Board
651 Pine Street, Room 106
Martinez, CA 94553

Supplemental Taxes

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1. What is a supplemental tax bill?
2. Do I have the same right to appeal the Assessor's supplemental assessed value as I do the annual assessed value?
3. If I receive a supplemental tax bill, will I also receive an annual tax bill in the fall of each year?
4. If I pay my property taxes through an impound account (i.e., with my mortgage payment), will my lender get my supplemental tax bill?
5. What does the supplemental tax bill tell me?
6. What if I purchase a piece of property and then sell it again after a few months?
7. When I purchase property or complete construction at some point during the Fiscal Year, will I be taxed on the supplemental value for the entire Fiscal Year?
8. Is it possible to get more than one supplemental tax bill?
9. When do supplemental tax bills have to be paid?
10. If payment of the supplemental tax bill is not made before the delinquency date because of a misunderstanding between my lender and myself, may I have the penalties excused?
11. What happens if I fail to pay my supplemental tax bill?
12. Can delinquent supplemental taxes be paid on an installment plan?
13. Am I entitled to a homeowner's exemption on my supplemental tax bill?
14. Are other exemptions and assistance programs available that will help defray the amount of supplemental taxes due?