Frequently Asked Questions

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1. What is the lien date?

The lien date is the date on which the unsecured tax is attached to the taxable item, (boat, airplane, etc), and that date is January 1 each year.

Tax liens attach as of 12:01 a.m. January 1 proceeding the fiscal year for which the taxes are levied.

2. What is the fiscal year?

A fiscal year for the county begins July 1 and ends June 30 each year.

3. What if I sell the property after January 1?

Then you still are obligated to pay the taxes since you were the owner on January 1.

4. What is the delinquency date for unsecured taxes?

Taxes on the unsecured roll as of July 31, the date by which the bill must be sent, become delinquent if not paid on, or before, August 31.

5. What are the penalties and fees if payment is delinquent?

After August 31 a penalty of 10%, a $29 lien intent fee, and a $17 lien release fee is attached to the unsecured taxes owed. In addition a 1.5% interest rate attaches 60 days following the attachment of 10% penalty. Plus there is an $8 notice fee attached each time a late notice is mailed. Don’t be late!

6. What is a tax lien?

A tax lien is a lien imposed by law upon a property to secure the payment of taxes. A tax lien may be imposed for delinquent taxes owed on real property or personal property. If not paid by the delinquent date, a certificate lien will be recorded which results in the extra charges mentioned above. Once a certificate lien is recorded, a fee to record a release of lien must also be applied.

7. What will happen if I do not pay the unsecured taxes owed?

Unsecured taxes may be collected by seizure of funds from bank accounts, seizure of California income tax refunds, or by seizure and sale of any of the following property belonging or assessed to the assessee: personal property, improvements, and possessory interests.