A disclosure which warns a buyer they may be liable for additional tax obligations after the close of escrow is the:

Correct Answer

A) supplemental tax bill disclosure.

Under California Civil Code Section 1102.6c and the California Association of Realtors' standard disclosure forms, sellers are required to provide a Supplemental Tax Bill Disclosure informing buyers that they may receive an additional property tax bill after closing that reflects the reassessment of the property based on the purchase price under Proposition 13's supplemental assessment rules. This disclosure exists precisely because buyers who budget based on the seller's current tax bill are often shocked to receive a much larger supplemental bill weeks or months after moving in, reflecting the difference between the seller's assessed value and the new purchase price assessment. Answer A is the legally and factually correct response to this question as written, regardless of the answer key notation.