California Civil Code § 1102.6c requires that sellers provide buyers a notice informing buyers of their responsibility to pay their supplemental tax bills. There are special size/type requirements for the text, as noted in the code.
The California Association of Realtors (CAR) makes available the forms titled "Notice of Your "Supplemental" Property Tax Bill" (SPT) and "Statewide Buyer and Seller Advisory" (SBSA) which can be used to meet this requirement. The required text is as follows (see the code for any changes/updates):
“Notice of Your ’Supplemental’ Property Tax Bill.”
“California property tax law requires the Assessor to revalue real property at the time the ownership of the property changes. Because of this law, you may receive one or two supplemental tax bills, depending on when your loan closes.
The supplemental tax bills are not mailed to your lender. If you have arranged for your property tax payments to be paid through an impound account, the supplemental tax bills will not be paid by your lender. It is your responsibility to pay these supplemental bills directly to the tax collector. If you have any question concerning this matter, please call your local tax collector’s office.”
How Do I Get the Correct Disclosure Form?
We will provide you a copy of any CAR disclosure form for free upon submitting a flat fee MLS listing through our website.