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CALIFORNIA
Tax Structure
Tax bills are issued by the Counties.
Due Date/Delinquent Date
Taxes are payable in two installments:
1st installment due Dec 10 and delinquent December 11
2nd installment due April 10 and delinquent April 11
Annual secured taxes are billed and collected on a fiscal year, July 1st to June 30th. The secured tax bills are mailed each October.
Tax Sales
The property becomes tax defaulted if there are any unpaid taxes as of 5 p.m. on June 30. If the property has become tax defaulted, a redemption fee of $15 and additional penalties begin to accrue at the rate of 1 1/2% per month of the unpaid taxes. This monthly penalty is added at 5 p.m. on the last day of each month. The taxes can remain unpaid for a maximum of five years following the tax default, at which time the property becomes subject to the Power of Sale. This means that the property will be sold at a public auction or acquired by a public agency if the taxes are not paid before the date on which the property is offered for sale or acquisition.
Supplemental Taxes
On July 1, 1983, California State law was changed to require the reassessment of property as of the first day of the month following an ownership change or the completion of new construction.  In most cases, this reassessment results in one or more supplemental tax bills being sent to the property owner in addition to the annual property tax bill. 
Before July 1983, the Assessor reassessed property just once each year on January 1 for taxes due the following fiscal year (July 1 thru June 30).  Any change in property value resulting from a change in ownership or the completion of new construction that took place after January 1 was not reevaluated and taxed until the following year.
Typically, new construction is any substantial addition to real property (e.g., adding a new room, pool, or garage) or any substantial alteration which restores a building, room, or other improvement to the equivalent of new (e.g., completely renovating an outdated kitchen).
Most changes in ownership caused by the sale of property result in reassessment.  However, inter spousal transfers, the transfer, sale, or inheritance of property between parents and their children, and the addition of joint tenants do not result in the reappraisal of property values.
Furthermore, homeowners over the age of 55 years who sell their principal residence and purchase a replacement dwelling within two years that is of equal or lesser market value and is located in the same county are eligible to transfer the pre-sale assessed value of their original property to the replacement dwelling.
Unlike the annual tax bill, lenders and servicers agencies do not receive a copy of the supplemental tax bill. The bill is mailed to the homeowner only.
 
Unlike the annual tax bill, lending agencies do not receive a copy of the supplemental tax bill. These bills are sent to the homeowners.
 
 


 
      California
TAXING ENTITY
CONTACT INFORMATION
 
OTHER
 
1221 Oak Street, Rm. 137
Oakland, CA 94612 (510) 272-6803
(510) 272-3856 - Fax
 
 
 
 
 
P.O. Box 217
Markleeville, CA 96120 (530) 694-2286
 
County Administration Building, at 99 Water Street in Markleeville 96120

Ph: (530) 694-2286
Fax: 530-694-2491
Treasurer
810 Court Street
Jackson, CA 95642-2132
Ph: (209) 223-6364
Fax: (209) 223-6251
 
 
 
 
Treasurer
25 County Center Dr.
Oroville, CA 95965 (530) 538-7701
(530) 538-6551 - Fax
dpuelicher@buttecounty.net
 
Treasurer
891 Mt. Ranch Road
San Andreas, CA 95249 (209) 754-6350
209-754-6355 - Fax
lnorfolk@co.calaveras.ca.us
 
COLUSA COUNTY
 
Treasurer
547 Market Street, Suite 111
Colusa, CA 95932 (530) 458-0440
(530) 458-7851 - Fax
Email: cmoss@syix.net
Treasurer/Tax Collector
9625 Court Street, Room 100
Martinez, CA 94553
925- 646-4122
(925) 646-4135 - Fax
bpoll@tax.co.contra-costa.ca.us
 
Treasurer
981 H St., Suite #150
Crescent City, CA 95531 (707) Fax: 464-7247 
Phone: (707) 464-7283
 
 
 
Email Address for Clerk/Recorder: vfrazier@co.del-norte.ca.us
 
Treasurer
360 Fair Lane
Placerville, CA 95667
Phone: (530) 621-5800
(530) 295-2708 - Fax
taxclr@co.el-dorado.ca.us
 
 
 
Treasurer
Hall of Records, Room 105
2281 Tulare Street
Fresno, California 93721
Mailing Address
P.O. Box 1247
Fresno, CA 93715-1247
Phone: (559) 488-3482
(559) 488-3493 - Fax
 
Treasurer
825 5th St., Rm. 125
Eureka, CA 95501-1100
Phone: (707) 476-2450
(707) 445-7608 - Fax
taxinfo@co.humboldt.ca.us
Treasurer
940 West Main St. #106
El Centro, CA 92243-2864760) 482-4481
(760) 482-4494 - Fax
karenvogel@imperialcounty.net
 
 
 
Treasurer
168 N. Edwards Street
Independence, CA 93526
Mailing Address
P.O. Box 0
Independence, CA 93526
 
(760) 878-0312
(760) 878-0311 - Fax
amminyottc@qnet.com
 
 
Treasurer/Tax Collector
1115 Triton Avenue, 2nd Floor
Bakersfield, CA 93301
(661) 868-3490
(661) 868-3409 - Fax
denneyj@co.kern.ca.us
 
 
 
Treasurer
1400 W. Lacey Blvd.
Hanford, CA 93230
(559) 582-3211
 
 
 
Treasurer
255 N. Forbes St., Rm. 215
Lakeport, CA 95453
Ph: (707) 263-2234
(707)263-2254 - Fax
Email:
 
220 S. Lassen St., Ste 3
Susanville, CA 96130
 (530) 251-8226 - Phone
(530) 251-0645 - Fax
Email:
Recorder:
Ph: 530-251-8234
Email: lcclerk@co.lassen.ca.us
Treasurer
500 W. Temple St.
Los Angeles, CA 90012
(213) 974-2101
(213) 626-1812 - Fax
ttcmail@ttc.lacounty.gov
Treasurer
209 W. Yosemite Avenue
Madera, CA 93637
(559) 675-7713
(559) 673-0262 - Fax
treasurer@madera-county.com
 
Treasurer
P.O. Box 4220-Civic Center
San Rafael, CA 94913-4220
 
(415) 499-6133
(415) 499-7184 - Fax
msmith@co.marin.ca.us
 
 
 
 
 
 
 
 
 
Treasurer
Mailing Address
P.O. Box 247
Mariposa, CA 95338
 
4982 10th Street
Mariposa, CA 95338
 
Ph: (209) 966-2621
Fax: (209) 966-6496
Email:
 
 
 
 
 
Treasurer
501 Low Gap Road
Room 1060
Ukiah, CA 95482
 
(707) 463-4321
(707) 463-4166 - Fax
schapmis@co.mendocino.ca.us
 
Clerk-Recorder 707-463-4376
Tax Collector
2222 M Street
Merced, CA 95340
 
 (209) 385-7592 (Tax Coll.)
(209) 725-3905 - Fax
Email:
 
Treasurer
204 S. Court Street
Alturas, CA 96101 (530) 233-6223
(530) 233-4808 - Fax
cheryl_knoch@modoccounty.us
 
Recorder’s Office 530-233-6204
 
 
 
Treasurer
P.O. Box 124
Bridgeport, CA 93517
(760) 932-5494 - Phone
(760) 932-5481 - Fax
bmuir@mono.ca.gov
Treasurer
P.O. Box 1992
Salinas, CA 93902-1992
(831) 755-5015
(831) 424-6536 - Fax
solton@co.monterey.ca.us
NAPA 
Treasurer
1195 Third St., Room 108
Napa, CA 94559-3035
 
(707) 253-4311 Tax Collector
(707) 253-4337 Fax
mhull@co.napa.ca.us
 


Treasurer
P.O. Box 128
Nevada City, CA 95959-0128 (530) 265-1285
(530) 265-1722 - Fax
Treasurer
714) 834-3545 –
TAX C12 Civic Center Plaza G-76
Santa Ana, CA 927 R
(714) 834-2912 - Fax
cstreet@ttc.ocgov.com
Treasurer
2976 Richardson Drive
Auburn, CA 95603 (530) 889-4120
(530) 889-4123 - Fax
jwindesh@placer.ca.gov
Treasurer
P.O. Box 176
Quincy, CA 95971
Ph: ((800) 639-2989 ginnydunbar@countyofplumas.com
 
TAX INFORMATION           
 
 
 
 
Treasurer
P.O. Box 12005
Riverside, CA 92502-2205 (951) 955-3999
(951) 955-3906 - Fax
pmcdonel@co.riverside.ca.us
 
Treasurer
700 H St., Rm. 4650
Sacramento, CA 95814 (916) 874-6705
(916) 874-8904 - Fax
irishd@saccounty.net
 
 
 
Treasurer
440 5th St., Room 107
Hollister, CA 95023 (831) 636-4043
(831) 636-4039 - Fax
MLAndrade@treasurer.co.san-benito.ca.us
 
County Treasurer
172 W. 3rd St., 1st Floor
San Bernardino, CA 92415-0360 (909) 387-6383
(909) 387-6326 - Fax
ttc@ttc.sbcounty.gov
 
CLERK/RECORDER (909) 387-8306
Treasurer
1600 Pacific Hwy., Rm. 112
San Diego, CA 92101
(619) 531-5225
(619) 557-4093 - Fax
 


 
Treasurer
City Hall, Room 140
San Francisco, CA 94102
(415) 554-4478 - Phone
(415) 554-4589 – Fax
 
 
 
 
 
 
 
Treasurer
P.O. Box 2169
Stockton, CA 95201-2169
 
500 East Main 1st Floor
Stockton, CA 95201
 
(209) 468-2133
(209) 468-2158 – Fax
 
Treasurer
1055 Monterey Street,
Room D-290
San Luis Obispo, CA 93408
(805) 781-5830
Fax (805) 781-5362

 
Treasurer
555 County Center
Redwood City, CA 94063
(650) 363-4580 - Phone
(650) 363-4944 – Fax
Treasurer
P.O. Box 579
Santa Barbara, CA 93102-0579 (805) 568-2490
(805) 568-2488 - Fax
Email:
 
(4070 West Heeding, East Wing, 2nd Floor
San Jose, CA 951108) 299-5201
(408) 289-629
 
 
 
 
 
 
 
 
Treasurer-Tax Collector
Room 150 County Government Center Santa Cruz, California 95060
Phone (831)454-2510 Fax (831)454-2257
 
Mailing Address:
P.O. Box 1817
Santa Cruz, CA 95061-1817
 
Email:
 
 
 
1450 Court Street, Room 114
Redding, CA 96001
 
(530) 225-5511
(530) 225-5088