Why did a second bill arrive?
A purchase or completed new construction can trigger reassessment. If the new assessed value is higher, the county may send one or more supplemental bills in addition to the annual tax bill. The amount depends on the difference in assessed value, the applicable tax rate, and the portion of the fiscal period covered. A lower assessment can result in a refund.
Suppose the assessed value increases from $400,000 to $600,000. At an illustrative 1.2% rate, the $200,000 difference would produce $2,400 for a full year. If the county applied a six-month factor to that same difference, that portion would be $1,200. Use the county’s actual assessed values, rate, and proration for your parcel.
Check who will pay the bill
Sacramento County mails supplemental bills directly to the owner. Even if your servicer pays the annual tax bill through an impound account, check with the servicer before assuming it will pay a supplemental bill. Keep the notice, confirm the deadlines, and set aside funds until you know how it will be paid.
Read the California property tax and insurance guide and Sacramento cash-to-close guide.