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.
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):
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.
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:
|800 - Business assessments
805 - Farms-Personal Property
807 - Mining Claims
810 - Personal property - Various locations
811 - Financial - Lessee's
820 - Aircraft
830 - Boats
850 - IREO's (Improvement on the real estate of others ie.; mall or business
860 - Possessory interest - Land
870 - Utility - Water Companies
899 - Finance/Leasing-Name/Add Label
905 - Mineral Rights - Non-Producing
906 - Mineral Rights (Insufficient Valuation)
910 - Mobile homes (Not with Land)
|915 - Mobile home, Owner Land & MH)
930 - Mineral (Sufficient Value for Secured Delinquency)
935 - Undivided Interests/Condos
940 - Pipeline R/W
980 - SB813 Transfer to Unsecured
981 - 2nd supplemental bill for March - May
985 - SB813 Building Permits - Unsecured
986 - 2nd supplemental unsecured bill for permits (Issued March - May)
990 - SB813 Supplementals for transfers
991 - 2nd Supplementals for transfers
995 - SB813 Supplementals for Permits
996 - Supplementals for Permits (March-May)
999 - Various Name/Add Mailings