Property Tax Ledgers & Accounts Receivable Details

Property Tax Division (530)621-5470 or Email sally.zutter@edcgov.us

General Information

Property tax ledger and accounts receivable detail reports are maintained for the following tax roll types (AKA Category): current secured (CS), defaulted secured (DS), current unsecured (CU), defaulted unsecured (DU), supplemental secured (SS), and supplemental unsecured (SU).  Direct charges may only reside on the CS, DS, CU, and DU tax rolls.  These reports contain detail and total information by tax roll type after the month closes (December/April are separated into two months each).  Realtime payment status of individual bills may be viewed on the Tax Collector's website.

How to use the direct charge reports:  Know the desired tax code (see the Direct Charges webpage).  Select the desired report.  Do a "find" on the tax code.  Since the tax code may be on more than one tax roll type, make sure to continue to "find" the tax code through the end of the report. 

Frequency of reporting to actual General Ledger (GL) bookings:  Reports are run monthly and correspond to the bookings made to the GL, except for December and April in which the reports are broken into Dec/Apr 1-10 and Dec 11-31/April 11-30.  The GL bookings for CS correspond to the specific breakout (due to payment volume Dec/Apr 1-10).  However, the other tax roll types are booked to the GL based upon the entire month of Dec/Apr.  Thus, if looking at the DS/CU/DU tax roll, add the Dec/Apr 1-10 report plus the Dec 11-31/Apr 11-30 report together to determine the GL booking.  Additionally for CS, disregard the penalty column unless the tax code is a non-Teetered/non-PACE Mello-Roos.

Categories: CS=current secured; DS=defaulted secured; CU= current unsecured; DU=defaulted unsecured; SS=supplemental secured; SU=supplemental unsecured.


Links & Lookups

  • Direct Charges Paid by Month ≥7/1/18:   
          Notes:  Sorted by tax code.  Based on transaction date posted.  Page breaks at the end of each Category (Cat) and/or Tax Code.  Categories include: CS/DS/CU/DU. 
  • Direct Charges Paid FYTD ≥7/1/18:   
          Notes:  Sorted by tax code.  Based on transaction date posted.  Page breaks at the end of each Category (Cat) and/or Tax Code.  Categories include: CS/DS/CU/DU.
  • Unpaid Direct Charges ≥7/1/18:   
          Notes:  Sorted by tax code.  IF a specific timeframe is needed, please contact staff regarding running an AUW5580 report.  Categories include: CS/DS/CU/DU.
  • Property Tax Ledger Summary:  
  • Property Tax Ledger By Ad Valorem Versus Non-Ad Valorem:  
          Notes:  "County" refers to the 1% General Tax which is distirbuted among >80 local taxing juridictions (e.g. County, cities, special districts, schools, etc.).      
  • Property Tax Ledger By Installment:        
  • Property Tax Ledger By Assessed Value:   
          Notes:  "Values" refers to the Assessor's Assessed Values upon which the Tax Rates are applied.      

 

The following historical reports are from the legacy property tax system that ceased to exist on 7/1/2018:

  • Current Year Secured Ledger (<7/1/18)

  • Prior Year Secured Ledger (Redemption Roll) (<7/1/18)

  • Unsecured Delinquent Ledger (<7/1/18)

  • Current Year Secured Accounts Receivable Outstanding Detail by Tax Class (<7/1/18)

  • Prior Year Secured (Redemption Roll) Accounts Receivable Outstanding Detail by Tax Class (<7/1/18)

  • Prior Year Secured Ledger (Redemption Roll) Accounts Receivable Paid Month to Date by Default (<7/1/18)

  • Prior Year Secured (Redemption Roll) Accounts Receivable Paid Month to Date by Tax Class (<7/1/18)

  • Prior Unsecured Delinquent Accounts Receivable Outstanding Detail by Tax Class (<7/1/18)

Comments, Concerns or Questions ...
Email joe.harn@edcgov.us