Frequently Asked Questions - Property Tax Payment And Relief

1. 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?
2. I am having trouble paying my property taxes. What can I do?
3. Do I qualify for tax relief if my property is damaged by a major calamity?

1. 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 1^st, and delinquent if not paid by December 10^th; the second installment is due February 1^st, and delinquent if not paid by April 10^th. 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.

2. I am having trouble paying my property taxes. What can I do?

If you are a senior citizen, blind, or disabled, and are having difficulty paying your property taxes and meet certain qualifications, you may be eligible to receive assistance through property tax reimbursement or postponement. 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.

Property Tax Reimbursement

Persons who are blind, disabled, or at least 62 years old, and meet certain minimum annual income thresholds may qualify to participate in the Franchise Tax Board's Homeowner Assistance program. This program provides cash reimbursement of a portion of the property taxes that you paid on your home. For more information call the Franchise Tax Board at 1-800-852-5711, or visit www.ftb.ca.gov/individuals/hra/index.html.

Property Tax Postponement

Persons who are blind, disabled, or at least 62 years old, and meet certain minimum annual income thresholds may qualify to participate in the State Controller's Property Tax Postponement program. The postponed taxes are a lien on the home and become due (with interest) upon moving, the sale of the home, or death. For more information, call the State Controller's Office at 1-800-952-5661 or 916-327-5587, or visit www.sco.ca.gov/col/taxinfo/.

Back to Top of Page

3. 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.