Property Tax Info

Real Property Tax Dates & Tax Information

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 Homeowner’s 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
1st Installment Due.
(First Installment-July 1 to December 31)

December 1
Last day to file for 80% Veterans or homeowner’s exemption

December 10
1st installment becomes delinquent at 5 p.m.

10% penalty added to taxes due. If December 10th falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day.

January 1
Calendar year begins.

February 1
2nd Installment Due.
(Second Installment-January 1 to June 30)

April 10
2nd Installment becomes delinquent at 5 p.m.

10% penalty plus $10 administrative charge attaches. If April 10th falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day.

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 30th falls on a weekend or holiday, taxes must be paid by 5 p.m. 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 in 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 Tax Collector prepares property tax bills based on the Auditor-Controller’s calculations, distributes the bills, and then collects the taxes.