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First Installment – December 10thSecond Installment – April 10th
Property taxes are due in two installments; the first installment is due November 1st and becomes delinquent if not paid on or before December 10th. The second installment is due February 1st and becomes delinquent if not paid on or before April 10th.
If payment is made on the delinquency date in person at the Tax Collector's office, the law requires the delivery of the payment by 5:00 p.m. If payment is made online on the Tax Collector's website ONLY, you may pay taxes on the delinquency date until 12:00 a.m. midnight.
When the delinquent date falls on a Saturday, Sunday, or legal holiday, the date of delinquency is 5:00 p.m. on the next business day.
You can pay online at the Tax Collector’s website. Online payments paid utilizing the Tax Collector’s website are considered timely if paid on or before 12:00 midnight of the delinquency date and are not rejected for any reason. If mailing a check for your secured property tax, the tax envelope must be postmarked by the United States Postal Service on or before the delinquency date to be treated as timely if paying on December 10th, or on April 10th. The Tax Collector’s Office recommends walking the payment envelope into the most convenient Post Office and asking the United States Postal Service clerk to date stamp the envelope in your presence.
The law allows taxpayers to send their tax payments utilizing an approved independent delivery service, if deposit for shipment is made on or before the delinquent date, and if it is properly addressed with the required fee prepaid and delivery is no later than 5:00 p.m. on the next business day after the delinquent date. If all of these conditions are met, the payment will be accepted as shipped timely. For a list of approved independent delivery services, see the approved carriers on the back of your tax bill.
No. You may write one check for both installments.
No. If you write your parcel number on your check, this informs the Tax Collector’s Office how to apply your payment.
It is the property owner’s responsibility to obtain the amount due and pay the property tax bill.
It is not recommended for taxpayers to use their bank’s online bill pay service to pay their property taxes. However, if a bank’s online bill pay service is used, taxpayers are encouraged to set the authorized payment date at least 10 days prior to the delinquency date as most envelopes with payments sent by banks or their agents are not postmarked by the United States Postal Service. Consequently, there is no proof of the mailing date. If for any reason the bank places a date on the check that is past the delinquency date, the payment will be considered late and a penalty will be incurred.
It is still the property owner’s responsibility to be sure all taxes are paid. The Tax Collector’s Office is not responsible for payment or nonpayment by your mortgage company. Problems with your mortgage company or bank impound account must be resolved by you. If your taxes are scheduled to be paid through an impound account and your lender requests your annual tax bill, you will be mailed an informational copy of the bill each year.
Print or view your bill at the Tax Collector’s website. If you do not receive a tax bill by November 10th, it is your responsibility to contact the Tax Collector’s Office for the amount to pay. By law, penalties cannot be waived because of failure to receive a tax bill.
The County Assessor first determines the value of your property. The County Auditor-Controller applies the general property tax rate and any bond rates. These computed amounts, plus any direct charges, become the total property taxes. (The Tax Collector does not determine the amount of your property taxes.)
Not knowing the property tax delinquent dates.
Misunderstanding who is to pay the taxes; the property owner or the lender.
Not reading or asking about the title report or escrow papers as they pertain to the property taxes.
Many new owners do not contact the Tax Collector’s Office to determine what taxes are due after escrow closes.
The Tax Collector’s staff encourages all taxpayers to read their title report and escrow papers carefully to determine which taxes (if any) were paid.
The address is placed on the tax roll according to your instructions during the title/escrow process. The Tax Collector mails the bill to the address on the tax roll.
If you were not the Assessee of record on January 1, the tax lien date, then the prior owner’s name will appear along with yours on the bill. Questions regarding the name and address should be directed to the Assessor’s Office at (530) 621-5719.
A property owner may claim a Homeowner’s exemption in California on a residence that is both owned and occupied at 12:01 a.m. on January 1; or files within 30 days of a change in ownership or new construction for which a supplemental assessment is levied. The exemption can reduce your assessed value by up to $7,000.
To receive the full exemption for which you are eligible, you must file with the Assessor’s office between January 1 and February 15, or within 30 days of a Notice of Supplemental Assessment. Contact the Assessor’s Office at (530) 621-5719.
No. There are annual secured tax bills and supplemental tax bills. Senate Bill 813, passed by the State Legislature in July 1983, requires the immediate reassessment of property whenever a change in ownership or completion of construction occurs.
If you don’t buy new property or undertake new construction, the supplemental tax will not affect you. But if you purchase property or complete new construction, the Assessor will reappraise the property and send you a notice of supplemental assessment. The supplemental bill, or refund, will follow.
No. Supplemental bills are not mailed to your lender. These bills are in addition to your annual property tax bills and are mailed directly to you. It is your responsibility to contact your lender to decide who will pay the supplemental tax bill.
Unlike your annual taxes, supplemental taxes are not necessarily prorated in escrow.
YES. You are paying taxes on the increased value, prorated for the time you owned the property.
If the change of ownership occurs or new construction is completed between January 1 and May 31, then two supplemental tax bills are issued; one for the fiscal year in which the change occurred and the other for the following fiscal year.
Delinquent property tax installments are subject to a 10% penalty. In addition, delinquent second installments are subject to a $10.00 cost. Taxes which remain unpaid at the end of the fiscal year (June 30) are also subject to a 1.5% per month penalty and a $15.00 redemption fee.