The new assessed value upon which the property tax is computed, based upon the tax prorated from the event date. The first day of the month following ownership change or completion of new construction. The date is used to prorate the tax for the period remaining in the current fiscal year for which the bill was issued.

State law requires the immediate reassessment of property (for tax purposes) whenever a change of ownership or completion of construction occurs. If applicable, you will receive a supplemental tax bill reflecting the change in value for the balance of the tax year. Due dates for a supplemental tax bill depends on when the bill is mailed. A decrease in value will result in a negative supplemental tax bill being issued.

A breakdown of the types of taxes being collected, including the general tax levy (the constitutional "1%" levy), locally voted special taxes, and city or district direct assessments. If your bill carries the legend "Defaulted Taxes" or "Power to Sell", this is an indication that there are prior-year delinquent taxes, which are not included in your bill. See our section on delinquent property taxes for more information.

The date on which supplemental bills become delinquent varies depending upon when they are mailed by the Tax Collector. As outlined in Figure 2 below, 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).

Supplemental taxes arise when the value of a property has increased. Typically this occurs when properties are improved upon, or at the recordation of change of ownership. The supplemental tax is the result of the difference in the value of the property prior to an event and the value of the property after the event. The supplemental tax in essence is tax based on the value change which results from the event and for the period of time you were the owner.

All supplemental taxes on the secured roll are payable in two equal installments. The taxes are due on the date the bill is mailed and they are delinquent on specified dates depending on the month the bill is mailed as follows: If the bill is mailed within the months of July through October, the first installment will become delinquent on December 10th of the same year. The second installment will become delinquent on April 10th of the next year.

The delinquent dates vary throughout the year. Examine your supplemental tax bill(s) to determine the last day to pay without penalty.

If the change of ownership occurs or the new construction is completed between January 1 and May 31, then two supplemental tax bills are issued, one for the fiscal year when the change occurred and the other for the following fiscal year.

A supplemental assessment is an adjustment in real property valuation resulting from upward changes in assessed value due to changes in ownership or completion of new construction. A secured property supplemental tax bill retroactively taxes the supplemental assessment of property on a pro- rata basis as a result of the assessor's reappraisal of property at its full cash value on the date that a change in ownership occurs or new construction is completed.

The same rules apply as for unpaid annual tax bills. If your supplemental tax bill is not paid by June 30, after the second installment becomes delinquent, the property becomes tax defaulted (even if you have paid your annual tax bill). 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.

No. It is a one-time adjustment. It only occurs when there is a change of ownership or when a new construction project is completed. In a few instances, destruction of property due to acts of nature could lead to a negative adjustment that may result in a supplemental refund

Supplemental is an assessment of improvements that have been on the property for more than a year but not included in the last assessment. The supplemental assessment is the difference of what was assessed and what should have been assessed.

Yes. The University has a 403b and a 457b Plans. For a list of Participating Companies you can contribute to, and a copy of the Contract (403(b) Form) please come to the Payroll Office. The University also has a 457(b) Program. For a list of 457(b) Participating Companies, and a copy of the Contract (457(b) Contract), please come to the Payroll Office.

You must complete and submit a Graduate Study Questionnaire after you submit your online application to the Graduate Division. The minimum graduate admission requirements are: (1) a bachelor's degree or recognized equivalent from an accredited institution; (2) enough undergraduate training to do graduate work in your chosen field; (3) a satisfactory scholastic average, with a minimum grade-point average (GPA) of 3.0 (B) and (4) the General Test of the Graduate Record Examinations.