Unsecured and Personal Property Taxes
General Information
Property taxes are collected by the County, but governed by California
state law. Personal property taxes are an ad-valorem (value based) property
tax that is the liability of the person or entity assessed for the tax.
Property that is not real property (such as land) is considered personal
property and therefore is issued as an unsecured tax bill.
There are several types of unsecured assessments including: personal
property (business fixtures, business personal property, boats, aircrafts),
certain improvements (to real property), supplemental, escaped assessment
and pro-rated escaped assessment taxes on real property that has changed
ownership prior to issuance of the tax bill, possessory interest, and
delinquent taxes for manufactured housing (mobile homes).
Annual Personal Property Tax Bills
Annually during July, personal property tax bills are mailed,
and are due and payable upon receipt. The last day to pay an
annual personal property tax bill is August 31. If August
31, falls on a Saturday, Sunday, or a holiday, you have until
the next business day to remit your payment. Tax bills
unpaid by the due date are subject to a delinquent penalty of
10% and collection costs.
A personal property tax bill is mailed to a person (or business) that
owned, possessed or controlled taxable property as of the lien date of
January 1. The responsibility for payment of a tax bill is determined
by the lien date. The personal property owner on January 1, must ensure
that the taxes are paid by the due date specified. If you sold the personal
property after lien date, you are still responsible for payment of the
tax bill issued the following July.
The sale or purchase of a vessel (boat), aircraft or
business should be reported to the Assessor to ensure that
the next year's tax bill will be issued to the buyer.
Failure to receive a tax bill is not justification to cancel
any of the delinquent penalties, costs, or interest penalties
that may accrue. If a property owner does not receive a tax
bill, they should request a duplicate tax bill.
Sellers of vessels should also report ownership transfers
to the Department of Motor Vehicles to insure removal of
liability for registration.
Personal Property Tax Bill Penalties
If you do not pay the tax bill, a penalty of 10 percent and $13.00 collection
cost ($16.00 for boats) will be charged on the date of the delinquency.
Additionally, interest will be charged if the tax remains unpaid two months
or more after the penalty is added. Upon delinquency, the following collection
methods may be used to collect the tax:
- Filing of Liens
- Filing of Summary Judgments
- Seizure and Sale of Personal Property
- Seizure of California State Tax Refunds and/or Lottery winnings.
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