2017-18 Unsecured Property tax bills will be mailed out no
later than July 31, 2017 and are due by August 31, 2017. Any payment notpostmarked by the August 31st deadline will be subject to a 10% penalty.
Property Tax Bills are issued for:
• BusinessProperty (ex: equipment, machinery, computers, desks, etc.)
• Boat Berths
• Aircraft Hangars
• Possessory Interest for use of space (ex: horse stables, rental space in government buildings, etc.)
• Improvements on Leased Land
Tax Bills that remain unpaid after the August 31st deadline are considered delinquent and are subject to the following penalties and actions.
September: 10% late penalty, $8.00 notice fee per each
delinquent notice mailed.
October: $29.00 lien intent fee and property owner will beliened.
November: $17.00 to release the lien filed against owner.
December: Notice is sent to the Franchise Tax Board to
seize the taxes owed from lien holder’s State Income Tax Refund
February: $45.00 for notice sent tobanks to seize the taxes owed from the lien holder’s bank accounts (banks
may charge lien holder additional fees associated with the seizure)
An unsecured property tax bill covers the fiscal year beginning July 1 and ending June 30. The Assessor establishes the value of the property on January 1 each year. This date is referred to as the lien date. The owner of the property on the lien date is considered the lien holder and is responsible for the tax bill regardless of any change of ownership that may occur during the fiscal year.