Property taxes are collected by the county, but governed by California state law. Taxes are collected on behalf of the county, incorporated cities within the county, school districts and other taxing agencies, including special districts. Once collected, these taxes are distributed to the various entities by the Auditor-Controller Division of the Department of Finance.
The Tax Collector does not determine the amount of tax to be paid.
- The County Assessor determines the person or entity to be assessed, the value of the property and transmits that information to the County Auditor-Controller.
- The Auditor-Controller computes the amount of tax due by multiplying the taxable value of the property by the applicable tax rate (the tax rate is equal to 1 percent plus bonded debt for the location of the assessed property within the County) to determine the amount of tax.
- It is the Tax Collector's responsibility to mail the tax bill and collect the amount due as computed by the Auditor-Controller.
Important Tax Dates
- Fiscal year begins
- Assessor completes assessment roll
July 1 - October 15
- Senior citizens, blind or disabled persons; affidavit and claim forms for assistance for the year from the State of California Franchise Tax Board.
- Unsecured annual personal property tax bills mailed
- Deadline to pay current year unsecured personal property taxes without penalties and collection costs.
- Deadline to request four-pay installment plan on unsecured escaped assessment tax bills.
- Secured annual property tax bills mailed.
- First installment of secured property taxes due.
- Lien Date - date for valuation, date taxes attach to property as a lien for the next fiscal tax year
- Second installment secured property taxes due
|Last Monday in February
- Public Auction of Tax-Defaulted Land
- Deadline to pay second installment of secured property taxes without penalties.
- Deadline to request four-pay installment plan on secured escaped taxes.
- Deadline to pay current year secured property taxes to maintain existing four-pay and five-pay installment plans.
- e-Subscribe for property tax payment notifications
|May 15 - December 10
- Deadline to pay current year Secured property taxes without redemption penalties, state redemption fee, and interest accrual.
- Deadline to pay Secured property tax bills and Special Assessments subject to accelerated foreclosure.
- Deadline to establish a Five Pay installment plan on Secured property taxes delinquent for five years.
- Fiscal year ends.