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Understanding
Property Tax
This
information will be especially helpful to new homeowners who
are paying property taxes for the first time. It will also aid
individuals who have discontinued paying their taxes through
impounds (i.e. as part of their mortgage payments) and are now
paying property taxes directly to the Tax Collector for the first
time. Finally, this information of general interest to all residents
who desire a clarification of how property taxes are billed and
collected by your local Tax Collector.
Who collects my property taxes?
Property
taxes are collected by the County, although they are governed by
local state law. Your local Tax Collector collects taxes
on behalf of the following entities: the County, the County's incorporated
cities, school districts, and all other taxing agencies located
within your County, including special districts (e.g. flood control
districts, sanitation districts) . Upon collection of these taxes
by the County, appropriated distribution is made to the various
taxing agencies.
How is the amount of my property
taxes determined?
In
order for the amount of your taxes to be determined, the County
Assessor must first assess the value of your property. 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 any new construction is completed, at which time it
must be reassessed. For more information on how the assessed value
is determined, contact your local Assessor's office or TaxChek
at 1-800-750-9961.
After the Assessor has determined
the property value, 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
general tax levy is determined in accordance with State law and
is limited to $1 per $100 of assessed value of your property.
After applying the tax rates, the Auditor-Controller calculates
the total tax amount. Finally, the Tax Collector prepares property
tax bills based on the Auditor-Controller 's calculations, distributes
the bills, and then collects the taxes.
Neither the County Board of Supervisors
no the Tax Collector determines the amount of taxes.
Do I have any recourse if
I disagree with the valuation placed on my property by the
Assessor?
Yes.
You may take the matter up with your local Assessor to see if that
office will change the valuation. Additionally, the Board of Supervisors
has established several Assessment Appeals Boards for the purpose
of resolving valuation problems. Appeals on regular assessments
must be filed each year between July 2 and September 15 (valuation
information is available July 1 at your local Assessor's offices).
Appeals on corrected assessments, escaped assessments (assessments
that did no 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.
If you choose to appeal your assessment,
you should still pay your tax installments in full by the appropriate
deadlines: otherwise, you may incur penalties while the case
is in appeals. If your appeal is granted, a refund will be issued
to you.
I have recently purchased
property. What are my responsibilities as far as taxes are
concerned?
You
are responsible for any taxes, which were not paid as of the time
escrow closed. Even though taxes are prorated between the buyer
and seller during escrow and proper credit is given to each, the
actual taxes may not have been paid
to the Tax Collector by that time. You should 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.
Annual tax bills, which can be paid
in two installments, are mailed once a year by November 1. Since
the bill contains payment stubs for both installments, this is
the only bill regularly mailed each year by the Tax Collector.
Depending on when the ownership change is placed on the tax roll,
the annual tax bill could be sent either to the previous owner
or directly to you. If there are any remaining unpaid taxes,
and if you did not receive an annual tax bill from either the
previous owner or the Tax Collector, you should contact your
local Tax Collector or TaxChek immediately and request one.
The form at the bottom of the page can be used for this purpose.
It is your responsibility to obtain the bill.State
law stipulates that failure to receive a bill does not permit
the Tax Collector to excuse penalties on late payments.
In addition to annual taxes, you will
probably be responsible for pay supplemental property taxes.
Any time property is sold, the value of the property is reassessed.
If the property has been reassessed at a higher value, you will
receive one or more supplemental tax bills in addition to the
annual bill mentioned above. If the property has been reassessed
at a lower value, you will receive a refund.
When are annual tax bills
mailed?
Annual
tax bills are mailed each year on or before November 1. If you
do not receive your annual tax bill by November 10, you should
request one by filling out the form at the bottom of this page,
or by calling your local Tax Collector's Office.
Whether you make your request through
TaxChek or by phone to your local Tax Collector, you will need
to provide the Fee Parcel Number (consisting of map book, page,
and parcel number), which you can find on a previous year's tax
bill, or the address of the property.
Again, it is your responsibility to
obtain your annual tax bill. Failure to receive a bill does not
provide a basis for excusing penalties for late payment.
When are supplemental tax
bills mailed?
Supplemental tax
bills are mailed throughout the year. For information on delinquency
dates of supplemental tax bills, be sure to call your local Tax
Collectors office.
Will I receive a tax bill
if I pay my taxes through an impound account?
If your taxes are
paid through an impound account (i.e., included with your mortgage
payment), your lender will receive your annual tax bill, and you
will receive an informational copy. Supplemental
tax bills, however, are not sent to your lender, but are mailed
directly to you. It is your responsibility to contact your lender
to determine who will pay the supplemental tax bills.
What does my annual tax bill
tell me?
The
annual tax bill identifies the following:
-
The owner of record as of January
1.
-
The property location and description.
-
The assessed value of the property.
-
The amount and type of exemption
if applicable.
-
The amount of taxes due on the
first and second installments, as well as the total taxes
due.
-
A breakdown of the types of taxes
being collected, including the general tax levy (the constitutional "1%" levy),
locally voted special taxes, and city or district direct
assessments.
If your bill carries the legend "Defaulted
Taxes" or "Power to Sell," this is an indication
that there are prior-year delinquent taxes, which are not included
in your bill. Contact your local Tax Collectors office about
delinquent property taxes for more information.
What is the best way to pay
my taxes?
The
best way to pay your taxes is by mail. The envelope containing
your tax bill also contains payment stubs for each installment
and two pre-addressed envelopes which ensure prompt handling of
your payment. Checks and money orders should be made payable to
your local Tax Collector and should have the Fee Parcel Number
written on them. Your cancelled check or money order stub serves
as your receipt. NEVER SEND CASH. Be
sure to mail early so that your envelope is postmarked before the
delinquent date.
When are my annual taxes due?
You
may pay your annual tax bill in two installments. The first installment
is due November 1 and becomes delinquent at 5 p.m. on December
10, and second installment is due February 1 and becomes delinquent
at 5 p.m. on April 10. You may, however, elect to pay the entire
tax bill when you pay the first installment. If you itemize your
income taxes, this may be an advantage to you when calculating
the deduction on your Federal and State income taxes.
Supplemental tax bills are mailed
throughout the year and, therefore, may not be due or delinquent
at the same time as your annual tax bill. Call your local Tax
Collector for more information.
What happens if I fail to
pay my taxes on time?
If
you do not pay the first installment of your annual tax bill at
the Tax Collector's Office by 5 p.m. on December 10,* or payment
is not postmarked by that time and date, then the taxes become
delinquent and a 10% delinquent penalty is added to any unpaid
balance. If you fail to pay the second installment at the Tax Collector's
Office by 5 p.m. on April 10,* or payment is not postmarked by
that time and date, it becomes delinquent and a 10% penalty
plus an administrative charge is added to the unpaid balance. If
you pay your second installment without having paid the first,
your payment will be applied to the unpaid taxes and penalties
on the first installment and will leave your second installment
unpaid and possibly delinquent. If you fail to pay either or both
installments at the Tax Collector's Office by 5 p.m. on June, 30,**
or payment is not postmarked by that time and date, then the property
becomes tax defaulted by that time and date, then the property
becomes tax defaulted and additional penalties and costs accrue.
See our pamphlet on delinquent property taxes for full information.
If you fail to pay the installments
of your supplemental tax bill by the applicable delinquency dates,
the same penalties accrue as for delinquent annual taxes. Read
our pamphlet on supplemental property taxes for more information.
Are exemptions and assistance
programs available to property owners that help defray the
amount of taxes due?
Yes.
Through your local Assessor's Office you can apply for the homeowner's
property tax exemption, veteran's exemption, or church and welfare
exemption. These programs allow for assessment exemptions, which
result in tax savings. For further information by contacting your
local Assessor's Offices or TaxChek at 1-800-750-9961.
In addition, the State of California
administers programs that provide property tax assistance and
postponement of property taxes to qualified homeowners and renters
who are 62 or older, blind, or disabled. For information on State's
Homeowner or Renter Assistance Program, call (800) 852-5711.
For information on the Property Tax Postponement Program, call
(800) 952-5661
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