Property Tax Payment & Relief - Frequently Asked Questions
- I did not pay my property taxes because I did not receive a bill. Now they want me to pay a penalty in addition to the taxes. Can they do that?
- I am having trouble paying my property taxes. What can I do?
- Do I qualify for tax relief if my property is damaged by a major calamity?
- I did not pay my property taxes because I did not receive a bill. Now they want me to pay a penalty in addition to the taxes. Can they do that?
Under California law, it is the responsibility of the taxpayer to obtain all property tax bill(s) and to make timely payments. Failure to receive a tax bill does not relieve the lien of taxes, and penalties will not be waived if the taxes are paid late. The tax collector's responsibility is to mail the tax bill to the address provided on the tax roll.
For most homeowners, the first installment of their property taxes will be due November 1st, and delinquent if not paid by December 10th; the second installment is due February 1st, and delinquent if not paid by April 10th. Taxpayers have the option of making both payments when the first installment is due.
Be sure you keep the county assessor informed of any change in address so that future tax bills will be mailed to the correct address.
- I am having trouble paying my property taxes. What can I do?
If the problem is temporary, some counties may allow you to pay using your credit card; check with your local county tax collector's office.
The property tax reimbursement or postponement programs once available to senior citizens and to persons who are blind, disabled, or who have difficulty paying property taxes have been eliminated.Property Tax Reimbursement
The Franchise Tax Board's Homeowner Assistance program previously provided property tax relief to persons who were blind, disabled, or at least 62 years old, and met certain minimum annual income thresholds. However, the state budget deleted funding for this Homeowner and Renter Assistance Program that once provided cash reimbursement of a portion of the property taxes that you paid on your home. As a result, the FTB no longer processes correspondence or pays any claims. For more information, visit the Franchise Tax Board's website at www.ftb.ca.gov/individuals/hra/index.shtml.
Property Tax Postponement
Previously, the State Controller's Property Tax Postponement program allowed persons who are blind, disabled, or at least 62 years old, and met certain minimum annual income thresholds, to postpone their property taxes. However, effective February 20, 2009, the state budget indefinitely suspended the State Controller's Property Tax Postponement Program. For more information, visit the State Controller's website at http://www.sco.ca.gov/col/taxinfo/ptp/index.shtml.
On September 30, 2011, the Governor signed AB 1090 (Stats. 2011, ch. 369) which allows each county, if they wish, to implement a property tax postponement program for properties located in their county. The voluntary county-run property tax postponement program is effective January 1, 2012. Please contact your county tax collector to inquire if your county has created such a program. A list of the county tax collectors may be viewed from the Board of Equalization's website at http://www.boe.ca.gov/proptaxes/taxcol.htm.
- Do I qualify for tax relief if my property is damaged by a major calamity?
A county board of supervisors may adopt an ordinance that allows property tax relief to owners of damaged or destroyed property. If a major calamity such as fire or flooding damages or destroys your property, you may be eligible for property tax relief if the county where your property is located has adopted such an ordinance.
To qualify for property tax relief, you must file a claim with the assessor's office within the time specified in the ordinance or within 12 months from the date the property was damaged or destroyed, whichever is later. In such cases, state law authorizes the assessor to re-evaluate any property sustaining a loss in value of $10,000 or more, and to assist the property owner in complying with approved procedures to obtain property tax adjustments.
If the county where your property is located has not adopted such an ordinance, you may still be eligible for property tax relief. Contact the assessor's office for assistance.
In either case, if you rebuild a damaged or destroyed property in a like or similar manner, the property will generally retain its previous value for property tax purposes. Please also see FAQs on Disaster Relief.