What is an Unsecured Property Tax?

Unsecured property tax is an ad-valorem (value based) property tax that is the liability of the person or entity assessed. The assessment of unsecured property taxes against an individual constitutes a personal lien against the owner of record, not a lien against the property. The tax is assessed to the owner of record as of the January 1 lien date and is the responsibility of the owner of record regardless of any sale or transfer of the property.

What Types of Property is Assessed as Unsecured Personal Property?

Unsecured property tax is applied to personal property that is tangible or moveable and is not attached to real estate. Taxable personal property consists of but is not limited to; 

• Boats, Jet Skis
• Airplanes
• Improvements on real estate owned by another person or entity
• Business Property (furniture, fixtures, machinery, equipment, etc.)
• Most Possessory Interests (hangars, grazing rights, etc.)
• Mining Claims

When is the Unsecured Tax Assessed?

The Assessor establishes the value of the unsecured property on January 1. This date is often referred to as the "Tax Lien Date" and establishes the obligation to pay taxes. Disposal, removal or sale of the object of the assessment after the lien date will not affect the tax bill or relieve the assessee of the obligation to pay. If the assessee is no longer in possession of, or has sold the taxable personal property, please contact the Assessor's Office at (209) 223-6351.

When are Unsecured Property Taxes Due?

Pursuant to California Revenue and Taxation Code Section 2922, Annual Unsecured (Personal) Property Taxes are due upon receipt of the Unsecured Property Tax Bill and become delinquent after 5:00 p.m. Pacific Time on August 31. If the delinquency date falls on a Saturday, Sunday, or County holiday, the Treasurer-Tax Collector extends the delinquency date to the close of business on the next business day. 

What Will Happen If I Do Not Pay My Tax Bill by the August 31 Delinquency Date?

Pursuant to California Revenue and Taxation Code Section 2922, we will impose a 10 percent penalty if we receive your payment after 5:00 p.m. Pacific Time on August 31 or your payment is United States Postal Service postmarked after August 31. After October 31, additional penalties will accrue at the rate of 1-1/2 % per month until payment is received. Collection costs will be added to the amount due for each enforcement activity necessitated by delinquency.