If a new structure (home and/or building) was completed midyear and assessed after the primary roll is closed at the end of April, you may receive a "Subsequent/Occupancy" bill in January or February in addition to the "Real Property" billing issued in November, which represents tax on the land. When the home/building is complete and occupied, the assessed value is prorated and taxes billed on a "Subsequent/Occupancy" tax roll.
Important: Subsequent bills are late entries to the tax roll, and may not be billed directly to your mortgage company. If your mortgage company will be paying this bill, please forward it to them immediately.
If you own a business, you may receive a real property tax bill for the land and buildings and a separate business personal property tax bill on furniture, fixtures, and equipment used in your business.
If you own a manufactured home and the land it is located on, you may receive separate bills for the home and the land.