Professional Documents
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£ O you are handling the purchase o a new construction home or a home
that has undergone signi icant renovations, a supplemental tax bill is
likely to be issued.
£ Typically, the developer has been paying a tax bill on the land only.
£ State Department o Assessments and Taxation (SDAT) has access to
building permits.
£ Assessors are then responsible or going into the ield and periodically
checking the progress or the permits in his or her assigned area.
£ SDAT adds the new construction value to the assessment roll when the
construction is deemed to be substantially complete.
£ Supplemental bills are based on when the State assesses the dwelling:
£ 3/4 year bill: covers the period October 1st ± June 30th
£ 1/2 year bill: covers the period January 1st ± June 30th
£ 1/4 year bill: covers the period April 1st ± June 30th