JANUARY 1 - ASSESSMENT DATE
Taxes become a lien at 12:01 a.m. Not yet due and
payable for the Fiscal Tax Year starting July 1.
Thereafter, title
evidence must show taxes as a lien for the coming Fiscal
Tax Year.
APRIL
15 -LAST DAY TO FILE FOR 100% VETERANS OR HOMEOWNERS
EXEMPTION
To be eligible for applicable exemptions you must own
and occupy property on March 1.
JULY 1
- CURRENT FISCAL TAX YEAR BEGINS
NOVEMBER 1 - FIRST INSTALLMENT DUE
(First Installment - July 1 to December 31)
DECEMBER 1 - LAST DAY TO FILE FOR 80% VETERANS OR
HOMEOWNERS EXEMPTION
DECEMBER 10 - FIRST INSTALLMENT OF TAXES BECOMES
DELINQUENT AT 5 PM. IF HAND DELIVERED
10% penalty added to taxes due. If December 10 falls on
a weekend or holiday, taxes are not delinquent until 5
p.m. the next business day. If mailed, must be
postmarked by Midnight.
JANUARY 1 -CALENDAR YEAR BEGINS
FEBRUARY 1 -SECOND INSTALLMENT DUE
(Second Installment -January 1 to June 30)
APRIL
10 - 2ND INSTALLMENT BECOMES DELINQUENT AT 5 P.M. IF
HAND DELIVERED
10% penalty plus $10 administrative charge attaches. If
April 10 falls on a weekend or holiday, taxes are not
delinquent until 5 p.m. the next business day. If
mailed, must be postmarked by Midnight.
JUNE
30 - PROPERTY TAX MAY BECOME DEFAULTED
If you fail to pay either or both installments by 5
p.m., property tax becomes defaulted and additional
costs and penalties accrue. If June 30 falls on a
weekend or holiday, taxes must be paid by 5 p.m., if
hand delivered or post marked by Midnight, of the
preceding business day.
REMINDER - PROPERTY MAY BE SOLD AT PUBLIC AUCTION AFTER
5 YEARS OF DELINQUENCY | HOW
PROPERTY TAXES ARE DETERMINED:
Property taxes are governed by California State Law and
collected by the county. The County Assessor must first
assess the value of your property to determine the
amount of property tax. Generally, the assessed value is
the cash or market value at the time of purchase. This
value increases not more than 2% per year until the
property is sold or new construction is completed.
The Auditor-Controller applies the appropriate tax
rates, which include the general tax levy, locally voted
special taxes, and any city or district direct
assessments.
The Auditor-Controller prepares property tax bills based
on
the Auditor-Controller's calculations, distributes the
bills,
and then collects the taxes.
CAN
YOU DISAGREE WITH THE AMOUNT?
You may apply to the Assessor to see if that office will
change the valuation.
Additionally, Appeals Boards have been established for
the
purpose of resolving valuation problems. Appeals on
regular assessments may be filed between July 2 and
September 15. Appeals on corrected assessments, escaped
assessments (assessments that did not take place when
they should have), or supplemental assessments must be filed
no
later than 60 days from the mailing date of the
corrected,
escaped or supplemental tax bill.
FILE AND
APPEAL BUT REMEMBER TO PAY THE TAX
If you choose to appeal, still pay your tax installments in full by the
appropriate deadlines or you may incur penalties. If your appeal is
granted, a refund will be issued to you.
DID YOU
RECENTLY PURCHASE PROPERTY?
Although escrow prorates taxes and gives appropriate
credit between buyer and seller, the actual taxes may not have
been paid and you are responsible for any unpaid taxes
at the close of escrow.
Read your escrow papers and/or title report to determine
if any portion of the annual taxes were paid by the
previous owner before the close of escrow.
The
Tax Collector will not send a bill for the remainder of the year in
which you acquired the property unless requested. If any taxes remain
unpaid, call the Tax Collector and request a bill. When you call, give
the Assessor's Identification Number. |
