I am a new owner, what property taxes do I owe?
Many tax delinquencies occur during the first year of property ownership.
Depending on the date of purchase and the policy of the title company
handling the escrow, the annual property taxes are usually prorated in
escrow. The first or second installment of the taxes may have been paid
or you may have received a credit for the liability that accrued during
the time the previous owner owned the property. If you received a credit
for the previous owner's portion, you may be responsible for paying the
tax bill when it becomes due. If you are unable to determine whether the
tax bill installment was paid in escrow, please contact your title company.
To find out what tax bills are outstanding, please call the Tax Collector's
Automated Information Line at (916) 874-6622.
When property changes ownership after the start of the fiscal year, July
1st, the annual tax bill may reflect the previous owner's name and mailing
address. A new tax bill is not mailed to new owners. However, as a courtesy,
we make an effort to mail a duplicate copy of the annual tax bill to the
new owner of a property, as soon as information regarding the change in
ownership is updated by the Assessor's Office. If your mortgage company
is responsible for paying your taxes, keep the duplicate bill for your
records. If you are responsible for paying the taxes, please use payment
stubs from the duplicate tax bill.
You may receive one or more supplemental tax bills after you have taken
ownership of the property. To learn more about supplemental tax bills,
please refer to the supplemental tax bill
information section.
Tax bill amounts are available online. To look up a parcel
using e-PropTax,
Sacramento County's Online Property Tax Information, you will need
the 14 digit Assessor's parcel number.
I pay taxes to my mortgage company, why did I get this
bill?
Information copies of annual secured property tax bills are mailed to
property owners that have an impound account. The mortgage company receives
an original of the annual secured property tax bill. The supplemental
and addenda tax bills are normally due in addition to any previous or
subsequent annual or supplemental bills. Supplemental, additional and
escaped tax bills never replace the annual secured property tax bill.
Only a corrected tax bill may replace the annual tax bill.
Supplemental and addenda tax bills are mailed directly to the homeowner.
If you have arranged for your tax payments to be paid through an impound
account with your mortgage company, contact your lender regarding payment.
The lender will not receive a copy of a supplemental or addenda tax bill.
The supplemental or addenda tax bill will not automatically be paid by
funds in your impound account. If you receive a supplemental or
addenda tax bill and have any questions about payment responsibility,
contact your mortgage company.
Payments not made by the delinquent date will result in penalties being
added to the taxes due. To avoid penalties, payments must be made by the
due date shown on the tax bill. The same rules apply to unpaid supplemental
and addenda tax bills as for unpaid annual tax bills. If your supplemental
tax bill is not paid by June 30 after the second installment is delinquent,
the property becomes tax-defaulted (even if you have paid your annual
tax bill).
Tax bill amounts are available online. To look up a parcel
using e-PropTax,
Sacramento County's Online Property Tax Information, you will need
the 14 digit Assessor's parcel number.
The State of California has two programs that may assist you:
Homeowner Assistance Program for Senior Citizens or Blind or Disabled
Persons
The Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law provides direct cash assistance
based on part of the property taxes paid on the homes of qualified individuals with limited household incomes
who are either: (1) 62 or older, (2) blind, or (3) disabled; and (4) a U.S. citizen or
eligible alien. Claims for assistance are based on the 2008/2009 property taxes. The filing period runs from
July 1, 2009, through October 15, 2009. Qualified individuals must file a claim form each year in order to
receive assistance. Filing for property tax assistance will not reduce the amount of property taxes owed to
the County Tax Collector.
Forms and Information
For information about this service, to get claim forms or information regarding the Homeowner and Renter Assistance Program, go to the Franchise Tax Board Website or contact the Franchise Tax Board at 1-800-868-4171.
Property Tax Postponement for Senior Citizens or Blind or Disabled Persons
The Property Tax Postponement Law allows eligible homeowners to be eligible for postponement you must, to postpone paying all or part of their property taxes. To be eligible for postponement, the homeowner must meet all of the following requirements: (1) be either 62 years
of age or older, blind, or disabled; (2) own and occupy your home as of December 31, 2007, (3) have a 2007
household income of $35,500 or less; and (4) have at least 20% equity interest in your home. To secure repayment of the postponed taxes, the State records a lien against the home. The lien remains on the home until the account is paid in full. The postponed taxes plus accrued interest becomes due and payable when the homeowner either: 1) dies and does not have a spouse, registered domestic partner, or other qualified individual who continues to reside in the home; 2) sells the home; 3)
moves from the property; or 4) allows senior liens to become delinquent. The filing period for the period for the
current year taxes is May 15 and ends December 10, 2008.
Forms and Information
You can get claim forms or information regarding the Property Tax Postponement Program by
contacting the State Controller's Office at 1-800-952-5661. If you
are calling from the 916 area code, please call 327-5587.
Informal Review
You have the right to request an informal review by the Assessor's
Office. An auditor-appraiser is available for aircraft and business
property inquiries. For questions regarding vessels (boats), contact the
Marine Division at (916) 875-0740. Questions regarding land or improvements
should be directed to the Real Property Division at (916) 875-0700.
Assessment Appeal
To obtain a formal review by the Assessment
Appeals Board, all applications must be filed in writing on forms
obtained from the Clerk of the Assessment Appeals Board at 700 H Street,
Room 2450, Sacramento, CA 95814.
Annual Tax Bill
Applications for adjustments in valuation of annual bills must be filed
with the Assessment Appeals Board between July 2 and November 30.
Supplemental Tax Bill
Applications on supplemental billings must be made with the Assessment
Appeals Board no later than (60) days from the date of the bill.
Corrected, Additional and Escaped Assessments
Applications on escaped assessment billings must be made with the Assessment
Appeals Board no later than (60) days from the date of the bill.
If you request an informal review and you do not agree with the Assessor's
determination after the review, you will not be entitled to the formal
review by the Assessment Appeals Board for this assessment unless you
have filed your application for reduction in assessment within the 60
day period. However, if you miss that filing deadline, you will have the
right to a formal hearing on next year's assessment by filing an application
for reduction in assessment during the period of July 2 to November 30
with the Assessment Appeals Board.
Notice - Payment of Taxes on Assessment Appeals
If you have submitted an assessment appeal application to the Clerk of
the Board, you must still pay your tax bill for the entire amount due.
To avoid penalties, liens or other collection proceedings, the tax should
be paid prior to it becoming delinquent. Should the tax be reduced upon
finalization of your informal review by the Assessor or, assessment appeal
by the Assessment Appeals Board, any overpayment of secured or personal
property taxes will be refunded to you by our Auditor-Controller Division.
What are these direct levies on my tax bill?
Direct levies are direct charges against property which are included in
the total amount of your tax bill but which are not ad valorem taxes based
on the Assessor's valuation. Direct levies are levied on the tax bill
on behalf of the District and are not levied by the Assessor's Office,
or the Auditor-Controller or Tax Collection Divisions of the Department
of Finance. To dispute a special assessment levied against your property,
you will need to contact the levying district directly.
When you send your remittance to pay your property taxes, the Tax Collector
posts that payment to your tax bill. Our Auditor-Controller Division then
distributes your payment to the appropriate taxing entities.
You may have a Mello-Roos
special tax, a 1915 improvement bond act special
assessment or a direct special charge, designated as DIRECT LEVIES, on
your tax bill. If direct levies have been included on your tax bill, the
name of the levy and the dollar amount of the levy will be shown in the
"DIRECT LEVY NAME" block on the face of your tax bill.
District contact names and telephone numbers along with brief descriptions
of the direct levies or special assessments shown on your tax bill can
be obtained through option "2" of our Automated Information
Line at (916) 874-6622.
For a complete directory of district contact names and telephone numbers
for the direct levies or special assessments shown on your property
tax bill, refer to the Direct Levy District Listings
on the Auditor-Controller Division's Reports
& Forms page.
Direct Levy amounts are available online. To look up a parcel
using e-PropTax,
Sacramento County's Online Property Tax Information, you will need
the 14 digit Assessor's parcel number.
Special Assessments Subject to Judicial Foreclosure:
Some special assessments are subject to the accelerated judicial foreclosure
process. Once taxes default on June 30, those special assessments subject
to the accelerated judicial foreclosure are removed from the tax roll
and the districts are responsible for collection enforcement. The Tax
Collector no longer participates in the collection enforcement of the
special assessment. The district that initiated the assessment will record
a notice of intent to foreclose on the property, and the taxpayer will
need to contact the district directly at the address and phone number
provided in the statement under the direct levy number.
The delinquent taxes remain with the County Tax Collector's Office. Only
the special assessment amount is removed from the tax bill.
District contact names and telephone numbers along with brief descriptions
of the direct levies or special assessments shown on your tax bill can
be obtained through option "2" of our Automated Information
Line at (916) 874-6622.
For a complete directory of district contact names and telephone numbers
for the direct levies or special assessments shown on your property
tax bill, refer to the Direct Levy District Listings
on the Auditor-Controller Division's Reports
& Forms page.
Direct Levy amounts are available online. To look up a parcel
using e-PropTax,
Sacramento County's Online Property Tax Information, you will need
the 14 digit Assessor's parcel number.
How can I obtain a copy of my tax bill?
Tax bill amounts, due dates, direct levy information, delinquent prior year
tax information and printable payment stubs are available on the Internet
using your 14-digit parcel number at www.eproptax.saccounty.net.
A property owner may request a copy of the current year secured property
tax bill by calling our Automated Information Line at (916) 874-6622,
unsecured property tax bill by calling (916) 874-7833, or either type
of bill, by coming in person to the public counter at 700 H Street, Room
1710, Sacramento, CA 95814. Copies of prior year tax bills are available
for a fee. You may contact a tax specialist at the above numbers to determine
the charges and to request a copy of a prior year tax bill. Copies will
be mailed to you after receipt of the appropriate fee. Failure to receive
a tax bill is not justification to cancel any of the delinquent penalties,
costs, or interest penalties that may accrue. Tax bill amounts
are available online. To look up a parcel using e-PropTax,
Sacramento County's Online Property Tax Information, you will need the 14 digit Assessor's parcel number.
How can I change my mailing address?
You must maintain a current mailing address for all parcels and personal
property that you own. If your current mailing address is different from
the address listed on your current tax bill or you have recently moved,
you are responsible for providing a change of address to the Assessor
to ensure future tax bills are mailed to you at the correct address. Please
provide written notification to the Sacramento County Assessor's Office
at 3701 Power Inn Road, Suite 3000, Sacramento, CA 95826.
A Change
of Mailing Address Request Form is available on the Assessor's Website.
If you have both secured and unsecured property, you must notify both
sections of the Assessor's Office of your change of address.
How can I pay my tax bill?
Payments by check, money order, or cashier's check may be mailed or made
or in person at the Sacramento County Tax Collector's Office. Payment
should be made payable to "Sacramento County"
and show the mailing address of the payer and also the parcel number as
shown on the tax bill. Return the appropriate stub with your payment.
If you are paying two installments, please include both installment payment
stubs from your tax bill. If do not have a copy of your tax bill, you may
print payment stubs online using your 14-digit parcel number at
www.eproptax.saccounty.net
or you may request a duplicate tax bill. When you provide
a check as payment, you authorize us either to use information from your
check to make a one-time electronic fund transfer from your account or
to process the payment as a check transaction. Submit your payment
in the envelope provided with your tax bill as it is color coded to assist
in processing your payment timely. If you do not have an envelope or a
tax bill, you may still mail your payment for secured and personal property
taxes to: Sacramento County Tax Collector, P.O. Box 508, Sacramento, CA
95812-0508.
If you use your bank’s Online Bill Pay service, a paper check will be printed and mailed to the Tax Collector. Because the check is sent without a payment stub, for payment identification, please enter in the online account number field the bill number and installment being paid. Examples: 08123456 first, 08654321 second, or 08456123 both. Your payment is considered received on the date appearing on the check received from the Payment Processing Center. Payments dated after the pay by date will be considered late and returned for penalties. Partial payments are not accepted and will be returned.
Payments for the following tax bills can be made by Electronic Check, or by Credit
Card over the telephone by calling 1-888-877-3575 or through e-Proptax,
Sacramento County's Online Property Tax Information System:
Secured Property Tax Bills with an original due date in the current
fiscal tax year. These include the annual tax bill, and supplemental,
corrected, escaped, and additional assessment tax bills.
Prior year delinquent secured property taxes.
Unsecured Property Tax Bills for real property only. These include
supplemental, corrected, escaped and additional assessment tax bills
for real property.
Payments for Secured Property Tax Bills and Unsecured Property
Tax Bills for real property may also be paid by Credit Card over
the telephone by calling 1-888-877-3575.
Credit Cards accepted are: American Express Card, Discover Card,
MasterCard and Master Money debit cards, or Visa and Visa Check
Card. At this time, we are not able to accept credit card payments
in the office or for personal property taxes such as boats,
business equipment, etc.
Phone congestion may be high when attempting to use the 888 number. To
avoid penalties, the transactions made by this method must be completed
before midnight on the deadline date listed on your property tax bill.
Telephone transactions may take approximately 10 to 12 minutes to complete
per parcel. There is no guarantee implied by the County or the contractor
that you will be able to get through on the 888 line. Transactions made
for the wrong amount or after the deadline will be returned and penalties
will be charged. Partial payments cannot be accepted.
What will the credit card and e-check convenience fee be?
A convenience fee will be charged to pay by credit card and e-check. A
local contractor will process your credit card and e-check payments if
you elect to pay property tax bills using this method. The convenience
fee is not revenue to the County of Sacramento. The system will provide
you with the convenience fee amount and will prompt you for your authorization
before proceeding with the transaction. The following provides the convenience
fee that will be charged based on the payment amount.
The convenience fee charged for credit and debit card
transactions will be 2.5 percent of the payment transaction
amount, with a minimum charge of $1.00 for payment transaction
amounts that are equal to or less than $40.00.
The convenience fee charged for e-checks on the Internet will
be $1.50 for each e-check for less than $10,000.00 and $15.00 for
e-checks for $10,000.00 or more.
Can I make a partial payment? Partial payments are not accepted and will be
returned for the correct amount due. If you are not sure of the
exact amount of secured property taxes due, tax bill amounts are
available online. To look a parcel up
through e-PropTax,
Sacramento County's Online Property Tax Information, you will need the
14 digit parcel number. For a current payoff amount for Secured prior
year delinquent taxes, please call the 24 hour Automated Information
Line at (916) 874-6622 or Sacramento County Tax Collector's Office,
Secured Tax Unit at (916) 874-6622 during regular business hours.
For a current payoff amount for a personal property (unsecured) current or
prior year delinquent tax bill, please contact the Sacramento County
Tax Collector's Office, Unsecured Tax Unit at (916) 874-7833 during
regular business hours.
Can I pay by EFT?
At this time we are not able to accept Electronic Fund Transfer (EFT)
payments for taxes. Please check back at our Web site or call the Tax
Collector's Office at (916) 874-6622 to find out the availability of paying
by EFT.
How can I avoid having to pay penalties?
The property owner is responsible for ensuring all secured property taxes
for parcels they own are paid in full regardless if they have an impound
account through their mortgage company. Be sure you receive tax bills
or information copies for all properties that you own. Mail your property
tax payments early! California law is very specific about non-receipt
of tax bills. It is the responsibility of the property owner to obtain
all tax bills and pay timely. Delinquent penalties cannot be excused because
you did not receive a bill prior to the due dates. Do not wait for a tax
bill. Tax bill amounts, due dates, direct levy information, delinquent
prior year tax information and printable payment stubs are available on
the Internet using your 14-digit parcel number at
www.eproptax.saccounty.net.
Many taxpayers must pay a penalty because their tax
payment is postmarked by the post office one or more days after the deadline.
When mailing your property tax payment, the envelope must reflect a post
office postmark date of no later than the "pay by" or "due" date listed
on the property tax bill. Or payments must be paid in the office of the
Tax Collector no later than 5:00 p.m. on the "pay by" or "due" date listed
on the property tax bill. Meter dates from a business meter are not accepted
for determining timely mailing. Credit card and e-check payments through ePropTax for current year
secured property tax bills must be completed no later than midnight on
the "pay by" or "due" date listed on the property tax bill. NOTE: When
the date to pay without penalty falls on Saturday, Sunday or a legal holiday,
the hour of delinquency is 5:00 p.m. on the next business day.
What happens if my payment is returned by the bank?
If a check is returned unpaid by your bank, a $42.00 charge will be added.
If you do not replace the check and pay the returned check fee by the
tax bill deadline date, the Tax Collector must collect the penalties required
by State law. Payments to replace returned checks should be in the form
of cashier's check, money order or by cash in the Tax Collector's Office.
What is a Summary Judgment?
When a delinquent tax becomes subject to unsecured collection procedures
or an unsecured tax bill becomes delinquent, a summary judgment specifying
the amount of tax due (including interest, penalties, and costs) may be
filed with the Court and recorded by the Tax Collector. The lien is upon
all personal and real property in the county owned by the assessee (taxpayer)
or subsequently assessed or acquired by the assessee before the judgment
expires in 10 years. A judgment may be renewed twice for an additional
10 years each time. Contact the Tax Collector's Office at (916) 874-7833
for payoff information. Upon satisfaction (payment), a release of lien
will be recorded by the Tax Collector's Office.
Can I get tax bill amounts and status on-line?
The most recent secured annual property tax bill and direct levy information
is available, along with any bill(s) issued and/or due in the most recent
fiscal tax year though e-Prop-Tax,
Sacramento County's Online Property Tax Information system. This includes
Secured and Unsecured supplemental, escaped, additional and corrected
tax bills issued for property taxes on real property. This does
not include personal (unsecured) property tax bills issued for boats,
business equipment, aircraft, etc.
In addition, prior year delinquent Secured tax amounts are also available
on e-Prop-Tax. However,
prior year delinquent Unsecured taxes on real property are not available
on e-PropTax. For a payoff amount for prior year delinquent Unsecured
property tax bills on real property, please contact the Sacramento County
Tax Collector's Office, Unsecured Tax Unit at (916) 874-7833 during regular
business hours.
As a convenience, because annual secured tax bills are issued
by October each year, the previous year's secured annual property
tax bill with direct levy information will be displayed until the
new secured annual property tax bill is issued.
Personal property tax bills are not available on-line. For a current payoff amount
for an Unsecured personal property current or prior year delinquent tax bill, please
contact the Sacramento County Tax Collector's Office, Unsecured Tax Unit at
(916) 874-7833 during regular business hours.
What help is available for Servicemembers?
The Servicemembers Civil Relief Act provides tax relief
to military personnel, including activated reservists, who are
being called to serve in the various, ongoing military operations
around the world. The types of relief available are: the
postponement of tax payments for activated reservists during
their period of active duty, the reduction in interest and
penalty assessments of delinquent taxes, and the suspension of
the required sale of tax-defaulted property. At such time in
the future, when unpaid assessments are redeemed, the penalties
for nonpayment must be recalculated at no more than six percent
per annum, with no other penalty or interest incurred. For
further information please contact
the State Controller's Office.
To apply for tax relief for military personnel, please contact
the Secured Property Tax Unit at (916) 874-6622 during regular
business hours.
The Assessor is reducing the value of my property and I've already paid my tax bill. When will I receive my refund?
Refunds of the overpayment are processed when the Assessor
certifies the reduction of real property assessment to the
Auditor-Controller Division. If you are due a refund, you should
first contact the Assessor's Office at (916) 875-0700 to verify
that the value reduction has been certified, the date of that
certification. To check on the status of a refund from prior year
tax overpayment due to reduction of prior year assessed values,
you can contact the Tax Accounting Bureau at (916) 874-7431.
To check on the status of a refund from current year tax
overpayment due to reduction of current year assessed values,
you can contact the Tax Collection Division at (916)874-6622.
