When Are Property Taxes Due in CA?

Property taxes are levied annually based on the assessed value of property. In California, the system is influenced by Proposition 13, which generally caps the basic property tax rate at 1% of the assessed value, with additional voter-approved charges sometimes applied.

California Property Tax Payment Schedule

California’s annual property tax cycle aligns with a fiscal year that begins on July 1 and concludes on June 30 of the following calendar year. Property tax bills are typically prepared and mailed to property owners during October, providing several weeks for review before the first payment is due. This initial installment covers the period from July 1 through December 31.

The first installment of secured property taxes is due on November 1. To avoid penalties, this payment must be received or postmarked by 5:00 p.m. on December 10. Following this, the second installment becomes due on February 1 and covers the period from January 1 through June 30. The delinquency date for the second installment is 5:00 p.m. on April 10. If either December 10 or April 10 falls on a Saturday, Sunday, or county holiday, the delinquency date is extended to the next regular business day. Property owners have the option to pay both installments when the first installment is due in November.

Locating Your Property Tax Bill

The tax bill provides important details, including the owner of record, the physical location and description of the property, and its assessed value. It also itemizes any applicable exemptions and breaks down the total tax amount into the two installments, showing the general tax levy and any specific district assessments.

The assessed value, which forms the basis of the tax calculation, is typically the property’s purchase price and may increase annually by no more than 2% under Proposition 13. If a physical bill is not received, property owners can usually access their tax information and obtain a copy online through their county tax collector’s website. These online platforms often allow searching by property address or Assessor’s Identification Number (AIN).

For properties with mortgage impound accounts, an informational copy of the bill is usually sent to the homeowner, while the primary bill is sent directly to the lending institution.

Payment Options for Property Taxes

Many county tax collector offices offer convenient online payment portals. These typically allow payments via e-check, which is often free of charge, or through credit and debit cards, though card payments usually incur a convenience fee ranging from approximately 1.99% to 2.22% of the transaction amount. These online systems require the Assessor’s Identification Number (AIN) or other bill-specific identifiers.

Traditional payment methods include mailing a check or money order directly to the county Treasurer-Tax Collector. It is important to ensure that mailed payments are postmarked by the United States Postal Service on or before the delinquency date to avoid penalties.

In-person payments are also generally accepted at county tax collector offices, where cash, checks, money orders, and sometimes credit or debit cards are accepted. Some counties additionally partner with third-party vendors to offer monthly payment plans, providing a more flexible payment structure for property owners.

Penalties for Missed Payments

If the first installment is not paid or postmarked by 5:00 p.m. on December 10, a 10% penalty is applied to the unpaid amount. Similarly, if the second installment is not paid or postmarked by 5:00 p.m. on April 10, a 10% penalty is assessed, along with an administrative charge, which can vary by county but typically ranges from $10 to $38.06. Taxpayers are responsible for timely payment, even if a bill is not received.

Should any portion of the annual taxes remain unpaid as of June 30, the property officially becomes “tax-defaulted.” Once a property is tax-defaulted, additional penalties begin to accrue at a rate of 1.5% per month, equating to an 18% annual penalty on the unpaid tax amount, plus a redemption fee.

If taxes remain unpaid for five or more years after the property becomes tax-defaulted, the county tax collector gains the “power to sell” the property. This means the property can be sold at a public auction, as California operates as a “tax deed” state, selling the property itself rather than just a tax lien. Property owners typically have a five-year redemption period to pay all delinquent taxes, penalties, and interest to prevent a tax sale.