Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2617

2617. Delinquent penalties; first installment. All taxes due November 1, if unpaid, are delinquent at 5 p.m., or on the close of business, whichever is later, on December 10, and thereafter a delinquent penalty of 10 percent attaches to them.

History.—Stats. 1943, p. 1602, in effect August 4, 1943, reduced penalty from 8 percent to 6 percent. Stats. 1947, p. 2499, operative July 1, 1948, deleted second sentence providing additional 3 percent penalty if taxes not paid before delinquency of second half of taxes on real property. Stats. 1951, p. 1453, in effect September 22, 1951, operative as to taxes which become a lien on property on and after January 1, 1952, substituted "December 10th" for "December 5th." Stats. 1981, Ch. 366, in effect January 1, 1982, increased the penalty from 6 percent to 10 percent. Stats. 1991, Ch. 532, in effect January 1, 1992, substituted "1" for "1st" after "November", deleted "December 10th" after "are delinquent", and added "or the close . . . December 10," after "5 p.m.,".

Delinquent and redemption penalties distinguished.—The penalties provided by this Section, Section 2922, and Section 4985.2 are "delinquent penalties" or "penalties for delinquency," as distinguished from "redemption penalties" or "penalties on redemption." Honeycutt v. Colgan, 3 Cal.App. 348.

Misdirected envelope.—When a remittance is sent through the mail and the envelope containing the same is misdirected, with the result that it is not received until after the delinquency date, the penalty is applicable. See Camden Fire Insurance Assn. v. Johnson, 42 Cal.App.2d 528.