Cambridge, Mass....puts any liens, past due bills, "front and center"

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Real Estate Property Taxes

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• Real Estate Property Taxes

You may access your real estate tax bill on-line. To do so, enter your property address, owner's name or parcel id. If you enter your exact street number and address or the exact owner's name and find that your search is unsuccessful, widen your search by entering just the street or owner's last name.

IMPORTANT -Please note that interest and penalties are NOT included on accounts with outstanding liens. If you have an outstanding lien on your property, after retrieving your real estate tax bill on-line, you will see the following message in the lower-right hand corner. If you see this message, please contact the City's Finance Department at (617) 349-4220 to determine the total payoff amount.



We do not accept on-line payments for real estate tax bills at this time.

The first half 2009 real estate tax bills will be issued on October 24, 2008, and payment is due no later than November 24, 2008.

Address
Number
Street name
Owner name
Parcel ID
Tax year

 

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Annette Gordon-Reed '84 Wins Pulitzer for History - News

Annette Gordon-Reed '84 Wins Pulitzer for History - News

How ironic that Professor Gordon-Reed and President Faust were competing for Nat. Book honors, and both are "of Harvard", and now Gordon-Reed nails the Pulitzer.....

This "doubleheader" deserves an event where each author would talk about their book and interview the other....
That would be singularly sweet moment.. Hello Public Television!

Speaking of which: I pay a load, monthly, to get comprehensive t.v. via Dish satellite... Why is there no "Harvard Channel", but there is a ton of cooking channels, sports channels, etc... I would pay $10 a month, to get "The Harvard Channel"...


jack barry in San Francisco

What is so shameful about a "Supplemental Tax Bill"

The SF Tax Collector office does go into a bit of explanation about what causes a "Supplemental Tax Bill", and how there are sometimes two Supplementals, depending on when the sale recorded.

He then goes into a bunch of FAQs, many of them nostalgic in nature, about "how did it used to be?"

He has nothing about "Why our website only has the "broken-out" itemization of the regular (secured property) annual property tax, and why it excludes any mention of the existence of an unpaid bill, like a Supplemental Bill., and why that unpaid bill is not tacked onto the Itemization, to come up with a combined "Total Owed",.. or... if that is too much "advanced math" for them, then why the "Regular bill" does not say, in italics, or bold print, or in a "yellow highlight" :
"WARNING: YOU ALSO OWE a separate amount for some type of past, unpaid bill. Call xxx-yyyy, to resolve this, or, eventually, it may lead to the forced sale of your property"

((We have proposed this to the staff of the SF Tax Collector, and they have no interest in doing either of the above, even though it would put money in their Treasury, sooner, rather than later.

.....no interest by the good folks on the staff.)) Thus, we need a state law, to force the issue.
jb

Here is excerpt from SF Treasurer/Tax Collector

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SFGOV Residents Business Government Visitors OnlineServices Help Search
Office of the Treasurer and Tax Collector LISTEN TEXT ONLY PRINT A A A Supplemental Property Tax Bills Supplemental Property Tax Overview Understanding Property Tax Secured Property Tax Supplemental Property Tax Delinquent Property Tax Special Assessments Public Auction of Tax-Defaulted Parcels How to Read Your Property Tax Bill Method of Payment Convenience Fees Property Tax Calendar Assistance Programs Lead Hazard Notice Condo Conversion-Tax Certificate Info California State law requires the reassessment of secured property as of the first day of the month following an ownership change or the completion of new construction. In most cases, this reassessment results in one or sometimes two supplemental property tax bills in addition to the annual secured property tax bill. Understanding Supplemental Property Tax After a change in ownership or when new construction is completed, the Office of the Assessor/Recorder must determine a new base year value for the property. The new value is determined usually by the current market value of the property. Once the new value is determined, the Office of the Assessor/Recorder will send you notification of the new assessed amount. Once the Assessor's notice is sent, a supplemental tax bill is issued to you. The supplemental tax bill calculates the tax due on the supplemental assessment. The supplemental assessment is the difference between the new value (set at the time of purchase or completion of new construction) and the old assessed value (set on January 1 of the previous fiscal year). Example: New value at date of purchase or completion of new construction: $600,000 -Assessed value for current fiscal year (assessed value for previous owner or assessed value before any new construction) $400,000 Supplemental assessment value: $200,000 A new property owner may receive one or two (sometimes three) supplemental tax bills depending on the date of purchase or completion date of new construction. It is dependent on when the Assessor's roll closes for the year. Please contact the Office of the Assessor/Recorder for more information on the roll dates. For questions about your supplemental assessment value, contact the Office of the Assessor/Recorder at (415) 554-5596. On July 1, 1983, California State law was changed to require the reassessment of property as of the first day of the month following an ownership change or the completion of new construction. In most cases, this reassessment results in one or possibly two supplemental tax bills being sent to the property owner in addition to the annual property tax bill. Frequently Asked Questions How were changes in property value due to sale of property or new construction taxed in the past? What do you mean by new construction or change of ownership? What happens when the Office of the Assessor/Recorder reassesses my property? Do I have the same right to appeal the Office of the Assessor/Recorder's supplemental assessed value as I do the annual assessed value? If I receive a supplemental tax bill, will I also receive an annual tax bill in October of each year? If I pay my property taxes through an impound account (i.e., with my mortgage payment), will my lender get my supplemental tax bill? What does the supplemental tax bill tell me? What if I purchase a piece of property and then sell it again after a few months? 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? Will I receive more than one supplemental tax bill? When do supplemental tax bills have to be paid? 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? What happens if I fail to pay my supplemental tax bill? Can delinquent supplemental taxes be paid on an installment plan? Are other exemptions and assistance programs available that will help defray the amount of supplemental taxes due? How were changes in property value due to sale of property or new construction taxed in the past? Before July 1983, the Office of the Assessor/Recorder reassessed property just once each year on March 1 for taxes due the following fiscal year (July 1- June 30). Any change in property value resulting from a change in ownership or the completion of new construction that took place after March 1 was not reevaluated and taxed until the following year. Back to Top What do you mean by new construction or change of ownership? Typically, new construction is any substantial addition to real property (e.g., adding a new room, pool, or garage) or any substantial alteration that restores a building, room, or other improvement to the equivalent of new (e.g., completely renovating an outdated kitchen). Most changes in ownership caused by the sale or transfer of property result in reassessment. There are some limited exceptions. Please contact the Office of the Assessor/Recorder for details. For further information or claim forms, please contact the Office of the Assessor/Recorder at (415) 554-5596. Back to Top What happens when the Office of the Assessor/Recorder reassesses my property? The Office of the Assessor/Recorder first determines the new value of the property based on current market values. The Office of the Assessor/Recorder then calculates the difference between the new value (set at the time of purchase or completion of new construction) and the old value (set on January 1 of the previous fiscal year). The result is the supplemental assessment value. Once the new assessed value of your property has been determined, the Office of the Assessor/Recorder will send you a notification of the amount. Example: New value at date of purchase or completion of new construction $600,000 Assessed value for current fiscal year $400,000 Supplemental assessment value will be $200,000 This reassessment usually results in an increase in property value, in which case your supplemental taxes will be calculated based on the change in value, and one or two (sometimes three) supplemental tax bills will be created and mailed to you by the Office of the Treasurer & Tax Collector. However, in some instances the reassessment results in a reduction in value, in which case a refund will be prepared and mailed to you. A reduction in value will not reduce the amount due on the annual tax bill. The annual tax bill must be paid in the amount originally billed by the deadline to avoid any penalties. Back to Top Do I have the same right to appeal the Office of the Assessor/Recorder's supplemental assessed value as I do the annual assessed value? Yes. You may contact the Office of the Assessor/Recorder to see if the assessed value can be reassessed. Additionally, you may contact the Assessment Appeals Board for the purpose of resolving valuation disagreements in connection with supplemental tax bills. Please note, there is a deadline for when applications to appeal must be filed, please check with the Assessment Appeals Board for further information. If you choose to appeal your assessment, you must pay your tax installments in full by the appropriate deadlines; otherwise, you may incur penalties while the case is on appeal. If your appeal is granted, a refund will be issued to you. Back to Top If I receive a supplemental tax bill, will I also receive an annual tax bill in October of each year? Yes. The supplemental tax bill is sent in addition to the annual tax bill and both must be paid as specified on the bill. For information on the annual tax bill, see Understanding Property Tax. Back to Top If I pay my property taxes through an impound account (i.e., with my mortgage payment), will my lender get my supplemental tax bill? No. Unlike the annual tax bill, lending agencies do not receive a copy of the supplemental tax bill. When you receive a supplemental tax bill, you must contact your lender to determine who will pay the bill. Back to Top What does the supplemental tax bill tell me? The supplemental tax bill provides the following information: The owner (or new owner as of the date of ownership change). The fiscal year for which the taxes are assessed. The location and legal description of the property. The old and the new assessed value and the difference (net supplemental assessment) upon which the tax is computed. The type and amount of any exemptions (e.g., homeowner's). The total amount of taxes due based upon the net increase in value. The date of ownership change or completion of new construction. This date is used to prorate the tax for the period remaining in the current fiscal year for which the bill was issued. The bill may be paid in two installments and provides payment stubs for each installment, which show the amount due and the date that the amount must be paid to avoid penalties for late payment. Back to Top What if I purchase a piece of property and then sell it again after a few months? If you purchase and then sell property within a short period of time, the supplemental tax bill you receive should cover only those months during which you owned the property, and the new owner should receive a separate supplemental tax bill. Because of the large number of parcels and frequency of property changing hands in the City and County of San Francisco, there are often delays in placing new assessments on the roll. Be sure to check the dates used to prorate the bill to ensure that the period covered is the period during which you actually owned the property. If you receive an incorrect tax bill, contact the Office of the Assessor/Recorder at (415) 554-5596. Back to Top 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? No. You are taxed only on the supplemental value for the portion of the current fiscal year remaining after you purchased the property or completed new construction. However, if the reassessment was not recorded by the Office of the Assessor/Recorder before January 1, you will receive an additional supplemental tax bill for the next fiscal year. Back to Top Will I receive more than one supplemental tax bill? Yes, It is possible to receive more than one supplemental tax bill, depending on when the ownership change or completion of new construction occurred and when the Office of the Assessor/Recorder recorded the new value on the tax roll. Because property is assessed each January 1 for the upcoming fiscal year (July 1- June 30), you will receive one supplemental bill if the change in property value due to ownership change or new construction is recorded on the tax roll between June 1 and December 31; you will receive two supplemental bills if the change in property value is recorded on the tax roll between January 1 and May 31. Back to Top When do supplemental tax bills have to be paid? The date on which supplemental tax bills become delinquent varies depending upon when they are mailed by the Office of the Treasurer & Tax Collector. If the bill is mailed between July 1 and October 30, the taxes become delinquent at 5 p.m. on December 10 for the first installment and 5 p.m. on April 10 for the second installment (the same delinquency schedule as for annual tax bills mailed in November). If the bill is mailed between November 1 and June 30, the delinquency dates - which are printed on the bill - are determined as follows: The first installment is delinquent at 5 p.m. on the last day of the month following the month the bill was mailed; the second installment is delinquent at 5 p.m. on the last day of the fourth month after the first installment delinquency date. Penalties of 10% are added to any installment which is not paid on time, and an additional $45 charge is added to a late second installment. Back to Top 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? No. State law stipulates that this is not an acceptable reason for excusing penalties. Back to Top What happens if I fail to pay my supplemental tax bill? The same rules apply as for unpaid annual tax bills. If your supplemental tax bill is not paid by June 30, the property becomes tax defaulted (even if you have paid your annual secured property tax bill). If the second installment of supplemental tax becomes tax defaulted at 5 PM on June 30th, that supplemental bill cannot cause the property to be declared tax defaulted until the end of the following fiscal year. At the end of the fifth year of delinquency the property becomes subject to the power of sale as described in our pamphlet on delinquent property taxes. Back to Top Can delinquent supplemental taxes be paid on an installment plan? Yes. Delinquent supplemental taxes can be paid on an installment plan in the same manner as your annual property taxes. See Delinquent Property Tax for more information. Back to Top Are other exemptions and assistance programs available that will help defray the amount of supplemental taxes due? Yes. Supplemental taxes are eligible for the same property tax exemptions and assistance programs as your annual taxes. In addition to the homeowner's exemption, you can apply through the Office of the Assessor/Recorder for a number of other assessment exemptions (e.g., veteran's, church, and welfare) that result in savings. You must, however, file for all exemptions before the 30th day following the date of the notice from the Office of the Assessor/Recorder of your supplemental assessment. For further information, contact the Office of the Assessor/Recorder, Exemption Services at (415) 554-5596. In addition, the State of California administers programs that provide property tax assistance and postponement of property taxes to qualified homeowners and renters who are 62 and older, blind, or disabled. For information on the State's Homeowner or Renter Assistance Program, call (800) 868-4171. For information on the Property Tax Postponement Program, call (800) 952-5661.	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Contact Us Accessibility Policies Apr. 29. 09

WHAT IS A "SUPPLEMENTAL TAX" BILL.?

Lets say you buy a house in SF for $200,000. The seller had bought it a year earlier for $100,000.
So his tax bill was a bit over $1,000 per year, whereas yours will be a bit over $2,000.

This change could happen instantly, on the day the sale is recorded, and all could be neat and clean.

It is not like that. What happens: Aftter 9 months, or more, the SF Assessor Office gives the info to the Tax Collector "Here is the new assessed value, and here is the resultant tax bill for the next fiscal year, (starting July 1), so go generate tax bills, and collect.

Now, what about the time between when you became the new owner, and the time your regular tax bills start coming? That is what leads to "the Pickle Closet". The Tax Collector sends you a one time bill, callled a Supplemental Bill. If he sends it to a wrong address, such as to the property address in question, in the case of a rental property that you bought, he will eventually send you a warning letter(s) to that same address that got you in the Pickle Closet in the first place. The unpaid Supplemental will NEVER show up on any of your subsequent regular tax bills.... Not unless you are advised by some professional the there is an outstanding bill, will you discover that there is a pickle in the closet, for you.

How did the pro (realtor, accountant, lawyer, etc) know of the pickle.? They noted two little words, off to the side, in small print, not any part of the acounting of what you owe. Those two little words : "taxes defaulted". They just lie there, with no explanatory text, no clue that they are really a "silent alarm".

the good, the bad, the sneaky.

I am a realtor since 1977 in San Francisco... I own and manage properties. Two years ago, I bought a condo in Cambridge, Mass.

Boy, what a difference!...

Here, the approach of the SF Tax Collector Office is like "You got a complaint.. go sue the City"

You can outlline reasonable ways of improving things, and you might as well talk to the wall.

Case #1 : Supplemental and Escaped Taxes. If you didnot get the Supplemental tax bill, because of any reason, you are out of luck, big time...

They will write you a letter or two, but if they had the wrong address, and you are not getting these, the late charges keep piling up....in a "dark and damp Pickle closet" reserved only for when you sell the property, or they try to sell it out from under you.

You could be checking online, each year, and seeing what your regular annual tax bill was, and paying it, faithfully, and all the while the little "tax tumor" in the Pickle Closet keeps growing.

(actual case: a person bought a condo, and rented it out... The Supplemental Tax Bill went to the condo, assumably. The renters don't recall seeing it.... Three years go by, and, by accident, the condo owner learns that there is this little "tax tumor", and he has to pay it (no problem) and has to pay Penalties that far exceed the Supplemental bill.

We protest to three levels within the Tax Collector Office, and wind up being told "We can do nothing, go sue the City. There is NO APPEALING this matter, within City government"

They acknowledge that the City Tax Collector's website is totally misleading, as it has no mention of the past due balance.

How it should be: In Cambridge, Mass....they have all kinds of cross-references in their tax bills, and on their website. If you owe a "prior balance" for a prior matter, they keep factoring in that prior bill, into what they say you owe. The effect: any "little tax polyps" are snipped out before they morph into a huge tumor.

Does our Tax Collector Office have any interest in effecting any such changes to their site.??
No.
Does the Tax Collector even return emails sent to him?? No.