Secured Property Tax Frequently Asked Questions (FAQ)

Secured property tax bills are mailed in mid-October.

Secured property taxes cover a fiscal year.  The fiscal year begins July 1 and ends on June 30 of the following calendar year.  Secured property taxes are levied on property as it exists on January 1st at 12:01 a.m.

The County Assessor assesses the value of your property as of January 1.  Generally, this is the cash or market value of the property at the time of purchase.  This value increases at not more than 2% per year until the property is sold or new construction is completed, which can trigger a re-assessment.  All questions related to valuation should be forwarded to the Assessor’s office.  Please see the contact sheet for information on where to forward calls.

After the Assessor has determined the value of the property, the Auditor will apply the appropriate tax rate, which includes the general tax levy (1% of the assessed value of the property) and add on any direct assessments levied by agencies and districts.  Questions regarding direct assessments should be directed to the specific agency or district at the phone number shown on the front of the statement. 

Once the Assessor has determined the value and the Auditor has applied the tax rate and direct charges & special assessments, the Tax Collector mails the property tax bills and collects the taxes. 

The Tax Collector does not determine the amount of tax due.  Questions related to the amount of the tax due should be referred to the Auditor or the Assessor depending on the nature of the question. 

If you disagree with the assessed value as shown on the tax bill, you have the right to an informal assessment review.  To obtain such a review, contact the assessor’s office.  If pursuant to that review, you and the assessor do not agree on the proper assessed value, you have the right to file an application for reduction in assessment for the following year. The application must be filed with the Assessment Appeals Board during the period from July 2 to November 30, inclusive.  However, ensure the taxpayer understands that the filing of an Assessment Appeal does not defer or relieve a property owner from timely payment of taxes that are assessed on property that may be the subject of an appeal.  They must pay the assessment.  Delinquent penalties and/or collection enforcement will be applied.

Applications for assessment appeals are provided by the clerk of the board at: Assessment Appeals Board, P. O. Box 1728, Salinas, CA 93902, (831) 755-5066.

Yes. If your payment is not received or postmarked by the delinquent date, you will be charged the following:  First Installment penalty = 10% of the first installment; Second installment penalty = 10% of the second installment plus a $20 cost.

A penalty of 10% of the first installment amount due will be applied to the total installment.

A penalty of 10% of the second installment amount due will be applied to the second installment plus an additional $20 cost.

If the delinquency date falls on a Saturday, Sunday, or legal holiday, the hour of delinquency is extended to 5:00 p.m. the following business day.

June 30 is the end of the fiscal year.  Any current year secured property taxes not paid by June 30 are in default.  Upon default a redemption fee of $15.00 will be applied to the total tax due.  In addition, interest in the amount of 1.5% of the tax will begin to accrue monthly on the 1st of each month, for a total of 18% per year.  In addition, other fees may be applied such as reminder notice fees, publication fees to cover the continued costs of collection and notice requirements under the Revenue & Taxation code.  Prior year delinquent taxes will be entered on the Defaulted Tax Roll and can also be referred to as “prior year secured taxes” or “redemptions”.f taxes remain unpaid at 5:00 p.m. on June 30th, the property will be declared tax-defaulted.

Every three years, the Treasurer-Tax Collector’s office is required to publish the “Delinquent List”.  This is a list of parcels that are three years or more delinquent on secured property taxes.  If your parcel is three years or more delinquent, your parcel number, name and address, may appear in the newspaper, along with the total amount owed. 

Real property remaining in tax-defaulted status for five or more years will become subject to the tax collector's power to sell.  Once subject to power to sell, real property may be sold at public auction or otherwise conveyed to new ownership.

No. Secured property tax installments must be paid in full.  The Treasurer-Tax Collector cannot accept partial payments.  If a partial payment is made, it will either be returned to you or held in trust for a short period of time while we contact you for the difference.  If the difference is not received within the required time period (typically 10 days), your payment will be refunded to you, and you will be responsible for any late penalties and fees.