The Merced County Supplemental Tax Estimator provides an ESTIMATE of the amount of supplemental taxes you can expect to pay if you have recently purchased a property. Please note that the estimator is intended for changes in ownership only and not for new construction.

There are a number of situations in which the Supplemental Tax Estimator will not be able to produce a reliable estimate. The most common are:

  • More than one change in ownership has occurred in a calendar year.
  • A change in ownership and new construction has occurred in a calendar year.
  • Partial interest transfers where less than 100% of the property has changed ownership.
  • Some new housing tracts or condominium subdivisions in which the map recording and change in ownership has occurred in the same calendar year.

While the Supplemental Tax Estimator will provide estimates for all types of properties, the results are most accurate for single family residences and condominiums. Transactions on these types of properties are usually straight forward with the sales price typically reflecting the market value of the property. Change in ownership situations without a sales price (inheritance, foreclosure, etc.) will require an estimate of the market value of the property. The accuracy of the supplemental tax estimate will be dependent on the validity of the purchase price. If the purchase price is less than the current assessed value of the property, a supplemental refund(s) will be generated. When a change in ownership occurs you will receive a "one time" supplemental bill (or refund). If the change in ownership occurs between January 1 and May 31, two supplemental bills (or refunds) will be generated.

Do not pay any supplemental taxes until you receive the bill. This is an estimate of supplemental taxes only. This estimate may vary significantly from the actual supplemental taxes due if construction has occurred within the calendar year. Supplemental taxes are in addition to the regular annual tax bills. Like annual tax bills, payment may be made in two installments. Supplemental bills are mailed by the Treasurer and Tax Collector's Office directly to the property owner and in general are not paid out of impound accounts.

The property owner is responsible for the supplemental bill(s) and, in the event of an impound account, should verify with the lender regarding who should make the actual payment. If a Homeowner's Exemption or Veteran's Exemption is applied to the supplemental, the actual taxes due may be less than the estimate. If the supplemental tax estimate is a refund, the Auditor-Controller's Office will generate a supplemental tax refund. Like the supplemental tax bill, the supplemental refund will be mailed directly to the new property owner.

For additional information regarding Supplemental Tax Bills visit the Merced County Tax Collector Web Site. This estimate is provided as a service by Merced County to assist the taxpayer in planning for supplemental taxes. It is not intended as a legal notice of supplemental taxes due.