What are Secured Property Taxes?

Taxes that are assessed against real property (land, structures, etc.).  The tax is a lien that is "secured" by the land/structure and can be sold to recover the taxes owed that remain unpaid after a period of 5 years.

Proposition 13 limits the tax rate to 1% of a property's current assessed value, plus any voter-approved bonds and special assessments. The proposition also states that property values can't increase more than 2% annually, based on the California Consumer Price Index. However, property is reassessed whenever it changes owners or undergoes new construction.

How are Tax Amounts Determined?

The January 1 value established by the Assessor is multiplied by the tax rate (usually 1% plus voter approved indebtedness) then direct charges are added. These direct charges are added to the tax bill by local districts and cities, not by the Tax Collector. For questions regarding the assessed value of your property, please contact the Assessor's Office at (209) 223-6351.

Important Due Dates

Secured property taxes are due in two installments. The first installment is due on November 1 and becomes delinquent if not paid by December 10. The second installment is due February 1 and becomes delinquent if not paid by April 10. 

December 10 and April 10 are called "delinquent dates," and if they fall on a weekend or holiday, you will have until the close of the next business day to pay your bill before it's assessed penalties. 

Please note: Per State Code (§2610.5) "Failure to receive a tax bill does not relieve the fee owner, or assessee, from the liability to pay taxes owed" and is NOT sufficient for the Tax Collector to waive penalties. Such a request will be denied

How Penalties are Assessed

• If you miss the December 10 delinquent date, you will be charged a 10% penalty
• If you miss the April 10 delinquent date, you will be charged a 10% PLUS a $20.00 cost
• If you do not pay both installments by June 30th, your unpaid taxes go into default.
• Unpaid taxes from the prior year will default on July 1. Defaulted taxes accrue interest at a rate of 1.5% per month (18% per year) and are assessed a $15.00 State Redemption fee.

"DEFAULTED TAXES ARE OWED ON THIS PARCEL" on the face of the secured tax bill indicates unpaid taxes for prior fiscal year(s). Contact the Tax Collector's Office at (209) 223-6364  for the correct redemption amount due, as it is not included on the tax bill.  A "5-Year Installment Payment Plan" may also be initiated PRIOR to the 5th year of default.

How Do I Change My Mailing Address on My Tax Bill?

Please contact the Assessor's Office at (209) 223-6351.