Unsecured Property Taxes

Payment of Penalty: The penalty of 10% shown on the stub of your bill is not applied until the delinquency date - usually after August 31 at 5:00 p.m. Do not include the penalty if payment is made on or before that date.

Assessment Date: Annually, the Assessor shall assess all the taxable property in the County except State-assessed property, to the persons owning, claiming, possessing, or controlling it on 12:01 a.m. January 1st. (Sec. 405 Revenue and Taxation Code).

Taxes Due: All tax liens attach annually as of 12:01 a.m. January 1st, preceding the fiscal year for which the taxes are levied. (Sec. 2192 R&T Code).

Ownership on the Lien Date Determines the Obligation to Pay Taxes: The disposal of property after the lien date does not relieve the assessee of his tax liability.

Delinquency Date: Taxes on the unsecured roll are delinquent after August 31, 5:00 p.m.

Penalty Charges: In addition to the penalty of 10%, a penalty at the rate of 1-1/2% will accrue each month on the principal amount of unpaid delinquent unsecured taxes per section 2922 of the Revenue & Taxation Code.

Recordation of Lien Charge: If the lien is recorded, a fee of $31.90 will be added.

Release of Lien Charges: After recordation, an additional fee of $38.15 will be required to release the lien. Total fees = $70.05.

Enforcement of Payment: Taxes on the unsecured roll may be collected by seizure and sale of any of the following property belonging or assessed to the assessee (Sec. 2951 R&T Code):

Personal Property
Improvements
Possessory Interests

Failure to receive a tax bill does not relieve the responsibility for payment, nor constitutes cause for cancellation of penalty if the tax becomes delinquent.

Taxpayer Information:

Property Values - Assessor - (530) 889-4300
Exemptions - Assessor - (530) 889-4300
Mailing Address on Tax Bill - Assessor - (530) 889-4300
Tax Payment Status - Treasurer-Tax Collector - (530) 889-4120

Legend - Description Of Property On Your Unsecured Tax Bill: