Sandy Bastear
Property Taxes
March 1- current taxes become a lien, although the amount is not yet known.
3rd Monday in July - the board of supervisors or assessment appeals board meets for the purpose of equalizing assessments. After assessments the tax rate is then fixed in accordance with budgetary needs.
November 1 - the first installment of the taxes for the current tax year becomes due and payable; however, both installments may be paid at this time.
December 10 - first installment of current taxes must be paid and is delinquent if not paid. 10% penalty attached to unpaid first installment.
February 1 - the second installment of current taxes become due. (The second installment may not be paid if the first installment is delinquent).
April 10 - the second installment must be paid and is delinquent if not paid. 10% penalty attaches to the unpaid second installment.
June 8 - the tax collector publishes the tax delinquency list.
June 30 - real property with delinquent taxes will be "sold to the state" (this is a book transaction). This is the commencement of a five year period in which to redeem the property by paying all delinquent taxes.
If not redeemed within five years after the first "sale to the state", a tax deed may be issued, and absent fatal effects, the actual title to the property passes.
Important Dates
Feb 1 - 2nd installment due
Mar 1 - assessment date; taxes on unsecured roll due
Apr 10 - 2nd installment delinquent
Apr 15 - last date to file homeowners, veterans and senior citizens exemptions
Jun 8 - publication date for delinquent taxes
July - beginning of fiscal year and July 1 of following year; properties with delinquent taxes sold to state; owners to be
informed of new values
July (first Monday) - assessment appeals board meets; last day to advise owners of new values
Aug (late) - sale number assigned for delinquent taxes
Sept (mid) - tax rates set
Oct (last week) - tax bills mailed
Nov 1 - first installment due
Dec 10 - first installment delinquent
3rd Monday in July - the board of supervisors or assessment appeals board meets for the purpose of equalizing assessments. After assessments the tax rate is then fixed in accordance with budgetary needs.
November 1 - the first installment of the taxes for the current tax year becomes due and payable; however, both installments may be paid at this time.
December 10 - first installment of current taxes must be paid and is delinquent if not paid. 10% penalty attached to unpaid first installment.
February 1 - the second installment of current taxes become due. (The second installment may not be paid if the first installment is delinquent).
April 10 - the second installment must be paid and is delinquent if not paid. 10% penalty attaches to the unpaid second installment.
June 8 - the tax collector publishes the tax delinquency list.
June 30 - real property with delinquent taxes will be "sold to the state" (this is a book transaction). This is the commencement of a five year period in which to redeem the property by paying all delinquent taxes.
If not redeemed within five years after the first "sale to the state", a tax deed may be issued, and absent fatal effects, the actual title to the property passes.
Important Dates
Feb 1 - 2nd installment due
Mar 1 - assessment date; taxes on unsecured roll due
Apr 10 - 2nd installment delinquent
Apr 15 - last date to file homeowners, veterans and senior citizens exemptions
Jun 8 - publication date for delinquent taxes
July - beginning of fiscal year and July 1 of following year; properties with delinquent taxes sold to state; owners to be
informed of new values
July (first Monday) - assessment appeals board meets; last day to advise owners of new values
Aug (late) - sale number assigned for delinquent taxes
Sept (mid) - tax rates set
Oct (last week) - tax bills mailed
Nov 1 - first installment due
Dec 10 - first installment delinquent