Secured
Property Tax
bills are mailed on or about November 1st
to the recorded property owner at the address as it appears
on the tax roll on January 1st. If you have not received
your tax bill(s) by November 10, you should call us at (559)
675-7713, write us at the above address, or send e-mail.
Please provide the APN number(s), if possible.
FAILURE TO RECEIVE A TAX BILL DOES
NOT RELIEVE YOU OF YOUR RESPONSIBILITY FOR PAYMENT. IT ALSO WILL
NOT CONSTITUTE CAUSE FOR CANCELLATION OF ANY PENALTY AND/OR COST
CHARGED IF THE BILL BECOMES DELINQUENT.
You may choose to pay the entire bill when
you pay the first installment or pay the annual amount in
two installments. The first installment will be due November
1st and become delinquent if not paid by December 10th.
The second installment is due February 1st and becomes delinquent
if not paid by April 10th. (Please Note: A reminder
notice will not be sent out for the second
installment payment).
If
you do not pay your first annual property tax bill installment
at the Tax Collector's Office by December 10th or, if you
mail it and it is not postmarked by that date, then the
taxes become delinquent and a 10% delinquent penalty is
added to the amount due. If you fail to pay the second installment
by April 10th or, if you mail it and it is not postmarked
by that date, then it becomes delinquent and another 10%
delinquent penalty is added to the amount due plus an administrative
charge of $10.00.
If you fail to pay either or both installments
by June 30th then the property becomes tax defaulted and
a $15.00 redemption fee is added and interest in the amount
of 1.5% per month will begin to accrue on the amount of
the unpaid taxes.
Supplemental Taxes is the amount due on the increased
supplemental valuation as a result of the difference between
the previous value and current value following a transfer
of property and/or new construction. On
July 1, 1983, California State
law was changed to require the reassessment of property
as of the first day of the month following an ownership
change or the completion of new construction. In most cases,
this reassessment results in one or possibly two supplemental
tax bills being sent to the property owner in addition to
the annual property tax bill.
A supplemental tax bill represents the tax
due on the difference between the old and the new values,
adjusted for the number of months left in the fiscal year,
and is due upon the mailing of the bill. It is also payable
in two installments. The due date for each installment is
shown on the bill. If you do not pay the first installment
of the Supplemental Property Tax Bill by the due date shown
on the bill then the taxes become delinquent and a 10% delinquent
penalty is added to the amount due. If you fail to pay the
second installment by the due date shown on the bill then
it becomes delinquent and another 10% delinquent penalty
is added to the amount due plus an administrative charge
of $10.00.
If you fail to pay either or both installments
by June 30th then the property becomes tax defaulted and
a $15.00 redemption fee is added plus interest in the amount
of 1.5% per month will begin to accrue on the amount of
the unpaid taxes.
Unsecured Taxes
simply refers to property that can be relocated
and is not real estate. The tax is assessed against such
things as business equipment, fixtures, boats and airplanes.
If t
he
unsecured tax is not paid, a personal lien is filed against
the owner, not the property. An unsecured tax bill covers
a fiscal year, which begins July 1st and ends on June 30th
of the following calendar year.
Most unsecured bills are mailed before July
31st. These bills must be paid on or before August 31st.
If the bill is mailed after July 31st, the delinquent date
is extended to the end of the month following the bill's
issuance. In other words, if your bill is mailed in September,
the delinquent date would be October 31st. If your payment
is not received or postmarked by the delinquent date, a
10% penalty and a $15.00 collection fee are added to your
bill. If your bill remains unpaid for two additional months,
a monthly penalty of 1.5% begins to accrue. In addition,
if a Certificate of Tax Lien is recorded, an additional
fee of $11.00 will be required to release the lien.
