Delinquent Property Taxes
Paying Your Property Taxes on Time
Property owners are required to pay their property taxes by the due dates. If taxes are not paid on time, the unpaid portion becomes delinquent and may incur penalties and additional fees. Delinquent penalties and fees are applied in accordance with the California Revenue and Taxation Code.
Best Practices for Staying Current on Your Property Taxes
- Mark your calendar: Review the Property Tax Important Dates section below for secured, supplemental, and unsecured taxes, as each type has its own deadlines. Be sure to note all dates that apply to your property.
- Plan for supplemental bills: If you recently purchased or remodeled a home, prepare for an additional bill that may arrive within months of closing.
- Avoid last-minute payments: If mailing a check, ensure the postmark is on or before the delinquent date.
- Keep records: Save payment confirmations, receipts, or check images for your records.
Property Tax Important Dates
Secured Property Tax:
Secured Property Tax bills are mailed in October. You may either pay the entire tax when the first installment is due, or pay in two installments.
Delinquent Penalties:
Delinquent penalties are applied to property taxes not paid by the delinquent date, in accordance with California Revenue and Taxation Code Sections 19101–19103. These penalties help ensure fairness for property owners who pay on time and encourage timely compliance with tax obligations.
Tax Default:
If any installments are unpaid by 5 p.m. on June 30, the property becomes tax-defaulted, and additional penalties will accrue.
Installments and Deadlines:
| Installment | Due Date | Delinquent After | Penalty |
|---|---|---|---|
| 1 | November 1 | December 10 after 5 p.m. | 10% |
| 2 | February 1 | April 10 after 5 p.m. |
Additional 10% + $20.00 fee
|
Unsecured property taxes (for business property, boats, and aircraft) follow a slightly different timeline:
| Bill Mail Date | Payment Due | Delinquent Penalty |
|---|---|---|
| July | August 31 5 p.m. |
Delinquent unsecured property taxes are subject to a 10% penalty An additional 1.5% penalty is assessed on the first of every month afterwards, beginning November 1 |
Collections: Delinquent unsecured taxes are subject to collection enforcement. A Certificate of Tax Lien for Unsecured Property Taxes may be recorded with the County Recorder's office. In addition to the penalties, the tax collector may collect actual costs of collection incurred up to the point that the delinquency is paid (§2922).
When a property changes ownership or new construction occurs, supplemental property tax bills are issued in addition to the regular annual bill.
Per RTC 75.52.(a) Taxes on the supplemental bill are due on the date mailed and shall become delinquent as follows:
| Bill Mail Date | First Installment Delinquent | Second Installment Delinquent |
|---|---|---|
| July 1 – October 30 | December 10 after 5 p.m. | April 10 after 5 p.m. |
| November 1 – June 30 | The last day of the month after the bill is mailed | 5 p.m. on the last day of the fourth calendar month following the date the first installment is delinquent |
Delinquent Penalties:
If the taxes due are not paid on or before the date and time they become delinquent, a penalty of 10% will attach to them on the First Installment.
Additional 10% + $20.00 fee on Second Installment.
Property becomes tax-defaulted land if the property taxes remain unpaid at 12:01 a.m. on July 1st. Property that has become tax-defaulted after five years becomes subject to the county tax collector’s power to sell in order to satisfy the defaulted property taxes.
The amount needed to redeem tax-defaulted property in full is the sum of the following:
- The total amount of unpaid taxes for all delinquent years.
- A 10% penalty on every unpaid installment.
- A $20.00 cost for each unpaid 2nd installment.
- Monthly interest of 1 1/2% of the unpaid taxes as of the accrued date.
- A $15.00 State Redemption Fee
- Additional costs added after five years.
To obtain the amount required to redeem your property, contact the Tax Collector's Office (415) 473-6133.
When paying online or with a check, a $40 processing or Non-sufficient funds fee will be added to any returned payments. This includes, but is not limited to, incorrect account information submitted during online payment, non-sufficient funds for either electronic payment or check and submitting account information for closed accounts.
Please Note: If a payment is returned after the due date, additional tax penalties (listed above) may apply.
Property Tax Penalty Cancellation Requests
Penalty waiver is granted only under legally allowable circumstances and are not guaranteed.
The Tax Collector does not have the authority to cancel penalties unless the request meets specific criteria outlined in the California Revenue and Taxation Code (RTC).
- Section 4985.2 – Reasonable Cause Beyond Taxpayer’s Control
Under extenuating circumstances, penalties MAY be canceled under this code if the failure to make a timely payment is due to a reasonable cause and ALL of the following criteria are met:- The circumstances were beyond the taxpayer’s control.
- The circumstances occurred notwithstanding the exercise of ordinary care and judgment.
- The circumstances occurred in the absence of willful neglect.
- Section 4985 – Tax Collector or Assessor Address Error
A penalty may be waived if the tax bill was mailed to an incorrect address due to an error by the Tax Collector or Assessor. Note: Failure by the taxpayer to update their mailing address before the bill was issued does not qualify. - Section 2610.5 – Failure to Mail Bill
A penalty may be waived if the Tax Collector did not mail the bill to the address listed on the Assessor’s roll.
Note: RTC stipulates that failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent the imposition of penalties imposed.
Penalty relief requests require written explanation of circumstances, supporting documentation and full payment of tax and associated penalties.
Documentation:
If you are making a request based on circumstances of a medical nature, a signed statement from a doctor, on doctor's letterhead, must accompany the request.
Penalty waiver requests that do not meet the eligibility criteria outlined in the California Revenue and Taxation Code (RTC) eligibility criteria are generally not approved for reasons such as:
- “I didn’t receive the bill or notice.” Pursuant to the Revenue and Taxation Code Section 2610.5, failure to receive a tax bill does not excuse penalties.
- "I have always paid on time"
- "I have never been late."
- “I forgot to pay.”
- “The person responsible is no longer with our company.”
- “The payment was late and had no official U.S. Postal Service postmark.”
- “I was confused by the bill and didn’t know how much to pay.”
- “I couldn’t afford to pay the taxes.”
- “I was out of the country.”
- “My bank didn’t send the payment on time.”
- “I thought my mortgage company was going to pay it.”
- “I used a private postal meter (e.g., Pitney Bowes).”
- Note: California law requires the Tax Collector to accept the U.S. postmark, not a private meter date, as the date of payment.