A construction supplemental tax bill represents an increase in assessed value for new construction completed after the original January 1 assessment for each year. A supplemental assessment could be for new structures, home, deck, or additions and renovations to your existing house. It could also be for a house or structure that was under construction as of January 1, and has since been completed. The construction supplement bill is generally only for the improvements on a lot, and does not include any taxes that may be due for land associated with the structure.
The construction supplement is billed to the current owner of record at the time the billing is generated. Dependent on the timing of settlement and deed updates through the Clerk of the Circuit Courts, the bills may be initially generated to a builder or land owner, and not the legal owner. Subsequent updates may generate a change of ownership and all unpaid tax bills associated with a construction supplement and land are then generated to the new owner.
Construction supplemental bills are based on a prorated assessed value as determined by the Office of the Commissioner of the Revenue, 703-777-0260 or by email.