Tax Collector

The term "Unsecured" simply refers to property that can be relocated and is not real estate. The tax is assessed against such things as business equipment, fixtures, boats and airplanes. If the unsecured tax is not paid, a personal lien is filed against the owner, not the property.

The Assessor establishes the value of the unsecured property on January 1. This date is often referred to as the Tax Lien date.

The January 1 value is multiplied by the tax rate (usually 1% plus voter approved indebtedness). The unsecured tax rate is the prior year secured rate.

An unsecured tax bill covers a fiscal year. The fiscal year begins July 1 and ends on June 30 of the following calendar year.

Yes. Disposal of the property after the January 1 lien date does not eliminate your tax liability. If you sell the property before the unsecured tax bill is issued, make sure you collect an estimated amount for the unsecured tax from the buyer.

Most unsecured bills are mailed before July 31. These bills must be paid on or before 5:00 p.m., on August 31. If the bill is mailed after July 31, the delinquent date is extended to the end of the month following the bill's issuance. In other words, if your bill is mailed in September, the delinquent date would be October 31.

Yes. If your payment is not received or postmarked by the delinquent date, a 10% penalty and a $35.00 collection fee are added to your bill. If your bill remains unpaid for two additional months, a monthly penalty of 1 and 1/2% begins to accrue. In addition, if a Certificate of Tax Lien is recorded, an additional fee of $25.00 will be required to release the lien.

You can mail your payment, but in order to avoid the delinquent penalties, your payment envelope must possess an United States Postal Service postmark on or before the tax delinquent date.

No. California law requires the Tax Collector to accept the US postmark, not a private meter date, as the date of payment.

Yes. California law allows the Tax Collector to seize and sell the unsecured property or any other personal property owned by the assessee including bank accounts.

To speak to a live agent, call 866-220-0308 and follow the prompt.