Frequently Asked Questions

We know you may have questions about your property taxes. The following list represents some of our most-commonly asked questions, and their respective answers.

Property Tax Payment Process

What are the secured property tax delinquent dates?

First Installment – December 10th
Second Installment – April 10th

Property taxes paid after these dates are delinquent (late or overdue).

Property taxes are due in two installments.

  • The first installment is due November 1st and becomes delinquent if not paid on or before December 10th.
  • The second installment is due February 1st and becomes delinquent if not paid on or before April 10th.

If payment is made on the delinquency date in person at the Tax Collector's office, the law requires the delivery of the payment by 5:00 p.m. If payment is made online on the Tax Collector's website only, you may pay taxes on the delinquency date until 12:00 a.m. midnight.

What if the delinquent date falls on a weekend or legal holiday?

When the delinquent date falls on a Saturday, Sunday, or legal holiday, the date of delinquency is 5:00 p.m. on the next business day.

What if it's the delinquent date, but I can't physically appear in the Tax Collector's Office before 5:00 p.m.?

Pay Online

You can pay online at the Tax Collector's website. Online payments paid utilizing the Tax Collector’s website are considered timely if paid on or before 12:00 midnight of the delinquency date and are not rejected for any reason.

Use this Portal to Pay Online

Pay By Mail

If mailing a check for your secured property tax, the tax envelope must be postmarked by the United States Postal Service on or before the delinquency date to be treated as timely if paying on December 10th, or on April 10th. The Tax Collector’s Office recommends walking the payment envelope into the most convenient Post Office and asking the United States Postal Service clerk to date stamp the envelope in your presence.

May I use an independent delivery service to mail my tax payment?

Taxpayers can send their tax payments utilizing an approved independent delivery service only if:

  • Deposit for shipment is made on or before the delinquent date
  • Delivery is properly addressed with the required fee prepaid
  • Delivery is no later than 5:00 p.m. on the next business day after the delinquent date.

If all of these conditions are met, the payment will be accepted as shipped timely. For a list of approved independent delivery services, see the approved carriers on the back of your tax bill.

May I pay both installments when the first installment is due?

Yes. You may pay both installments when the first installment is due.

Do I have to write one check for each installment?

No. You may write one check for both installments.

Do I need the tax bill or installment stub(s) to accompany my payment?

No. If you write your parcel number on your check, this informs the Tax Collector’s Office how to apply your payment.

Who is responsible for paying my property taxes?

It is the property owner’s responsibility to obtain the amount due and pay the property tax bill.

What if I don't receive my annual tax bill by November 10th?

Print or view your bill at the Tax Collector’s website. If you do not receive a tax bill by November 10th, it is your responsibility to contact the Tax Collector’s Office for the amount to pay. By law, penalties cannot be waived because of failure to receive a tax bill.

Payment Methods

May I pay my taxes using my bank’s online bill pay service?

It is not recommended for taxpayers to use their bank’s online bill pay service to pay their property taxes. However, if a bank’s online bill pay service is used, taxpayers are encouraged to set the authorized payment date at least 10 days prior to the delinquency date as most envelopes with payments sent by banks or their agents are not postmarked by the United States Postal Service. Consequently, there is no proof of the mailing date.

If for any reason the bank places a date on the check that is past the delinquency date, the payment will be considered late and a penalty will be incurred.

What if I pay my property taxes through a lender’s impound account?

It is still the property owner’s responsibility to be sure all taxes are paid. The Tax Collector’s Office is not responsible for payment or nonpayment by your mortgage company. Problems with your mortgage company or bank impound account must be resolved by you. If your taxes are scheduled to be paid through an impound account and your lender requests your annual tax bill, you will be mailed an informational copy of the bill each year.

My Tax Bill and Address

Who determines the amount of my property taxes?

The County Assessor first determines the value of your property. The County Auditor-Controller applies the general property tax rate and any bond rates. These amounts, plus any direct charges, become your total property taxes.

The Tax Collector does not determine the amount of your property taxes.

Who provides the address on the tax roll?

The address is placed on the tax roll according to your instructions during the title/escrow process. The Tax Collector mails the bill to the address on the tax roll.

How do I change the address where my tax bills are mailed?

Notify the Assessor’s Office of your new address by completing a change of address form and mailing it in to us.

Change of Address Form(PDF, 255KB)

Once you complete the form, mail it to the Assessor's Office:

Assessor's Office
360 Fair Lane
Placerville, CA 95667

Do not use the address of your lender, accountant or bill paying service. It is important to notify the Assessor’s Office when you change your mailing address.

Call the Assessor’s phone number is (530) 621-5719 if you have any questions!

Why is someone else’s name on my tax bill?

If you were not the Assessee of record on January 1, the tax lien date, then the prior owner’s name will appear along with yours on the bill. Questions regarding the name and address should be directed to the Assessor’s Office at (530) 621-5719.

Exemptions

What is the Homeowner’s Exemption and how do I apply for it?

A property owner may claim a Homeowner’s exemption in California on a residence that is both owned and occupied at 12:01 a.m. on January 1; or files within 30 days of a change in ownership or new construction for which a supplemental assessment is levied. The exemption can reduce your assessed value by up to $7,000.

Is it the homeowner's responsibility to apply for the exemption?

To receive the full exemption for which you are eligible, you must file with the Assessor’s office between January 1 and February 15, or within 30 days of a Notice of Supplemental Assessment. Contact the Assessor’s Office at (530) 621-5719.

Supplemental Taxes

Are the annual tax bills the only secured property tax bills?

No. There are annual secured tax bills and supplemental tax bills. State Law (SB 813) requires the immediate reassessment of property whenever a change in ownership or completion of construction occurs.

How do supplemental property taxes affect me?

If you don’t buy new property or undertake new construction, the supplemental tax will not affect you.

If you purchase property or complete new construction, the Assessor will reappraise the property and send you a notice of supplemental assessment. The supplemental bill, or refund, will follow.

Are supplemental bills sent to my lender for payment?

No. Supplemental bills are not mailed to your lender. These bills are in addition to your annual property tax bills and are mailed directly to you. It is your responsibility to contact your lender to decide who will pay the supplemental tax bill.

When do supplemental tax bills become delinquent?

The delinquent dates vary throughout the year. Examine your supplemental tax bill(s) to determine the last day to pay without penalty.

A reminder: The supplemental tax bill is in addition to the regular annual secured tax bill.

Will my supplemental taxes be prorated in escrow?

Unlike your annual taxes, supplemental taxes are not necessarily prorated in escrow.

I received a supplemental tax bill, but I no longer own the property. Do I still have to pay it?

Yes. You are paying taxes on the increased value, prorated for the time you owned the property.

Why am I getting two supplemental tax bills?

If the change of ownership occurs or new construction is completed between January 1 and May 31, then two supplemental tax bills are issued; one for the fiscal year in which the change occurred and the other for the following fiscal year.

Delinquency and Tax Increases

What is the cost if I don’t pay my taxes by the delinquent dates?

Late or overdue taxes are considered delinquent. Delinquent property tax installments are subject to a 10% penalty. In addition, delinquent second installments are subject to a $10.00 cost. Taxes which remain unpaid at the end of the fiscal year (June 30) are also subject to a 1.5% per month penalty and a $15.00 redemption fee.

Why did my tax bill go up more than 2 percent?

Proposition 13 limits increases in assessed value to no more than 2% per year until the property has a change in ownership or any new construction is completed, at which time the property must be reassessed. The assessed value is the full cash or market value at the time of the purchase plus the incremental market value of each subsequent new construction. Proposition 13 took effect July 1, 1978.

Even though your assessed property value won't increase more than 2% per year, the amount of your taxes may increase beyond 2% for a number of reasons:

  • If new bonds are added, the tax rate in your area may change
  • Direct assessments or special charges can cause an increase to appear on the tax bill
  • Direct Charges, such as special taxes, may also be added to your tax bill by local districts and cities.

For more information, call the Auditor-Controller at (530) 621-5487.

Why are 2nd installment delinquencies highest among new property owners?

  1. Not knowing the property tax delinquent dates.
  2. Misunderstanding who is to pay the taxes; the property owner or the lender.
  3. Not reading or asking about the title report or escrow papers as they pertain to the property taxes.
  4. Many new owners do not contact the Tax Collector’s Office to determine what taxes are due after escrow closes.
  5. Not asking about taxes until billed. (Non-receipt of a tax bill does not relieve the imposition of penalties.)

The Tax Collector’s staff encourages all taxpayers to read their title report and escrow papers carefully to determine which taxes (if any) were paid.