The "Supplemental Tax" bill was added by Chapter 203 of the Acts of 1995 and amended by Chapter 46 S41 and S42 of the Acts of 2003.
Simply put, our state legislature authorized cities and towns to send out tax bills on property obtaining occupancy permits after July 1st of the current fiscal year, providing that the value has increased more than 50% of the initial bill mailed for that fiscal year. Please be advised that you are responsible for a 4th quarter bill as well. Remember that this bill is an addition to the previous bill, which may have been either just land or land and partial building. If you escrow your taxes with your mortgage company you are strongly advised to notify your mortgage company of this supplemental bill. Any further questions can be addressed to the Assessor at 508-669-5043.