Secured Property Taxes Frequently Asked Questions


When are Secured Property Taxes due?

The first installment of your property taxes are due November 1st and are delinquent after 5:00 P.M. on December 10th. A 10% penalty is added after December 10th.

The second installment of your property tax is due February 1st and is delinquent after 5:00 P.M. on April 10th. After April 10th an additional 10% penalty is added to your second installment plus $10.00.



When are Secured Property Tax bills mailed?  

The secured tax bills are usually mailed out by October 15 of each year.


What should I do if I don't receive a Secured Property Tax bill?

A new property owner's regular secured tax bill is sent to the previous owner because the Tax Collector's Office is unaware the property has been sold. Regardless of the reason, if you do not receive a secured property tax bill by November 10th, contact this office at (213) 974-2111 and our automated answering system will help you with your request. If you wish to speak with an operator do not push any keys on your telephone, just wait till the message finishes and you will automatically be switched to an operator.  A substitute bill may also be obtained at any Assessor's Regional Office , or submitting the Public Response Form - Secured Property Tax.   When submitting the form please be sure to include your email address.


What is a Supplemental Tax  Bill?

State law requires the immediate reassessment of property (for tax purposes) whenever a change of ownership or completion of construction occurs. If applicable, you will receive a supplemental tax bill reflecting the change in value for the balance of the tax year. Due dates for a supplemental tax bill depends on when the bill is mailed. A decrease in value will result in a negative supplemental tax bill being issued. These negative bills or refunds do not cause a change to your current annual tax bill which must be paid timely to avoid penalty.

Supplemental Tax Bills do not replace the regular tax bill.  Supplemental Tax Bills are not mailed to your mortgage company.  Supplemental Tax Bills are not paid by funds in your impound account.  If you receive a Supplemental Tax Bill and have any questions about payment responsibility, please contact your mortgage company.


What is Property Tax Postponement?

Senior citizens, blind and disabled persons may be eligible for assistance with their property tax.  The Property Tax Postponement Program allows qualified homeowners to postpone payment of all or a portion of the property tax due on their home.  When taxes are postponed, an account is established at the State Controller's Office in the homeowners name.  Because the State pays the property taxes for the homeowner and because the State must be reimbursed at some point in time, a security document in the form of a Property Tax Postponement Lien is recorded against the homeowner's property.

Qualified individuals must file the application/claim form each year that the individual desires to have their property tax postponed.  The filing period is May 16 through December 10 of each year.  Senior Citizens, blind or disabled persons may also be eligible for the Homeowner and Renter Assistance Program.

The eligibility of applicants is determined by the State Controller's Office.

Application and claim forms may be obtained by writing or calling:

State Controller's Office
P.O. Box 94250
Sacramento, CA 94250-2005
(800) 952-5661 (toll-free in California)


What is the Homeowner and Renter Assistance Program?

Once a year the State of California reimburses a portion of the property taxes paid on homes to qualified homeowners.  Many seniors, blind or disabled persons qualify for both the Property Tax Postponement Program and the Homeowner and Renter Assistance Program.  For those who participate in both programs, the assistance they receive is used to reduce the amount of the property tax postponement account.

The eligibility of applicants is determined by the Franchise Tax Board (FTB).

Application/claim forms may be obtained by writing or calling:

State of California
Franchise Tax Board
Tax Forms Request Unit
P.O. Box 942840
Sacrament, CA 94240-0070
(800) 852-5711  (toll free in California)


When and where do I file for Homeowner and Renter Assistance?

Homeowner and Renter assistance claims are filed with the State Franchise Tax Board. You may request claim booklets by calling the number listed below or writing to:

State Franchise Tax Board       
P. O. Box 942840                                      
Sacramento, CA 94240-0070 
ATTN: Tax Forms Request

Telephone number dial 1-800-852-5711 (toll free in California)
Hearing impaired (TTD only) dial 1-800-822-6288 (toll free in California)


Do I have recourse if I think the assessed value of my property is too high?

You may discuss the value with the Assessor if you feel a change is in order and request a review of your current assessed value versus the current market value (based on comparable sales). This process is commonly referred to as a Prop 8 review.


What is a Special Assessment?

A special assessment is a charge on a tax bill for a service or benefit provided directly to a property. Examples of these types of assessments are garbage collection, sewer, lights and landscaping maintenance, mosquito abatement, fire protection, water, sanitation and other such services. A special district is formed in order to provide property specific services or benefits. These districts are permitted to charge an assessment for the services rendered under the applicable state law the allowed their creation. In accordance with state law, each fiscal year the special district provides the county Auditor with a listing of the parcels and the amounts to be charged to each parcel on the property tax roll. The district also provides the Auditor with a resolution authorizing the placement of the charge on specific parcels. Provided the legal requirements are met by special district, the county Auditor must place the special assessment charge on a property tax bill.