Unsecured Property Tax is an ad-valorem (value based) property tax that is the liability of the person or entity assessed for the tax. Because the tax is not secured by real property (such as land) the tax is called "UNSECURED."
All property that is not real property is considered personal property and therefore are issued an Unsecured tax bill. There are several types including, Business fixtures, Business Personal Property, Boats, Aircraft. Supplemental Escape and Pro-Rated Escape Taxes on real property that has changed ownership prior to issuance of the tax bill.
Unsecured taxes are delinquent
if unpaid as of 5:00 pm on August 31of the tax year. If August
31 falls on a Saturday, Sunday or a legal holiday, the deadline is extended
until the next business day.
Unsecured Tax Four Plan
Escape bills in excess of $500.00 may be eligible to be paid on a FOUR YEAR PAYMENT PLAN. The payments are payable over a four-year period as per California Revenue and Taxation Code.
To enroll a bill on the Four Year Plan, you must:
a. File a written request with the Tax Collector's office prior to the due date of the bill.