Tax Collector

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"Taxes, after all, are dues that we pay for the privileges of membership in an organized society"
 
~ Franklin D. Roosevelt
 
Fiscal year 2014-15 secured tax bills are now available. 

 

PROPERTY TAX POSTPONEMENT PROGRAM - 2016

 
 
 
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PROPERTY TAXES

Property taxes are governed by California state law and are collected by the Tax Collector. The Tax Collector collects nearly $290 million annually on behalf of the County, our incorporated cities, school districts, and special districts.
The general tax levy is determined in accordance with State Law and is limited to 1% of the assessed value of your property. In addition to this general tax levy, there are also voter approved special taxes, city assessments and district direct assessments.
The Assessor determines the value of your property as of January 1 of each year. The base assessed value is the cash or market value at the time of purchase. Under California Law (Proposition 13), the base assessed value can be increased (up to 2% per year) or decreased until it reached fair market value.
For more information on how the assessed value is determined, see the Assessor's website.

Neither the Board of Supervisors nor the Tax Collector determines the
amount of tax
.

PROPERTY TAX PROCESS

In Yolo County, the responsibilities for the property tax process are shared by the Assessor, the Auditor-Controller, and the Tax Collector. See Fig. 1 below for an illustration of this process.

The parts are as follows: Assessor » Auditor-Controller » Tax Collector.

ASSESSOR

The Assessor is responsible for the following steps in the property tax process: 

• Discovering and assessing all property within the County as required by law. 

• Valuing the property. 

• Determining the ownership status and mailing address. 

• Producing and delivering assessment rolls to the Auditor-Controller. The assessment roll becomes the base upon which local property taxes are levied, collected and distributed to the County, cities, and special districts to fund governmental services.

AUDITOR-CONTROLLER

The Auditor-Controller is responsible for the following steps in the property tax process: 

• Calculating the property tax due, applying exemptions, adding voter approved taxes, taxing agency direct charges and special assessments as determined by their respective districts. 

• Processing assessment roll corrections and property tax refunds. 

• Calculating and maintaining property tax rates.

TAX COLLECTOR

The Tax Collector is responsible for the following steps in the property tax process: 

• Bills all property owners within the County for the amount of property tax amount calculated by the Auditor-Controller. 

• Take all actions afforded by law to collect property taxes from the property owners.

THE PROPERTY TAX PROCESS IN YOLO COUNTY

Link to .pdf chart



TYPES OF PROPERTY TAXES

The Tax Collector collects several types of property taxes. They are:

1. Secured Property Tax
2. Supplemental Property Tax
3. Corrected Property Tax
4. Escape Property Tax
5. Unsecured Property Tax
6. Delinquent Property Tax

Each of the above-mentioned tax is described in detail below. The important tax dates are also outlined below.


IMPORTANT PROPERTY TAX DATES

The Tax Collector operates on a fiscal tax year which starts on July 1st of each year and ends on June 30th of the following year. Most property tax owners operate on a calendar tax year which starts on January 1st of each year and ends on December 31st of each year.

***PLEASE NOTE***

•  The official postmark date of the U.S. Postal Service determines the payment date. We retain a copy of the envelope for verification. Postage Meter imprints are not valid U.S. Postal Service postmarks for the purpose of determining the payment date.

•  Please mail early to avoid the required penalties on late payments. Do
not send cash and please write your assessment number(s) on your check.

•  Supplemental, Corrected, and Escape Property taxes are normally not paid
by your impound account processing services. DO NOT assume that your
impound account holder will pay these types of taxes. 

•  If the due date falls on a Saturday, Sunday or legal holiday, the delinquent late penalty will not be charged if payment is received in full by 5:00 PM of the close of business, whichever is later, on the next business day.

Secured Property Taxes:
Secured tax bills are mailed in October to every secured property owner in the
County. They are payable in two installments. 

        1st Installment                                         2nd Installment 
        Due November 2                                      Due February 2 
        Delinquent after 5:00 PM December 10       Delinquent after 5:00 PM April 10

Supplemental Property Taxes:
Supplemental tax bills are mailed throughout the year as they are prepared and,
like secured property tax bills, can be paid in two installments. The due date and
the delinquent date depends on when the bill is mailed and are shown on the front
of the tax bill.

EXAMPLES

EXAMPLE A.

Taxpayer, John Doe, purchased a new home in Yolo County on April 30, 2010, for $250,000. Prior to the date that John Doe purchased the property; it was assessed and valued at $100,000. Here John Doe will receive two supplemental tax bills, one for the 2009 tax year and one for the 2010 tax year.

The reason is because the County operates on a fiscal tax year which starts in July and ends in June, and the property is assessed as of January 1 of each calendar year.

Since John Doe purchased the property on April 30, 2010, he will receive two supplemental bills:

(i). First supplemental tax bill- This bill is for a portion of the 2009/2010 property tax, the amount is $25,067 ($250,000 - $100,000 = $150,000/365 = 410.96 x 61 days = 25,067), based on the difference between the new assessed value and the old assessed value, prorated from the date he purchased through the end of the FY 09/10. In this example the value increase is $25,069.

(ii). Second supplemental tax bill- This bill is for the 2010/2011 property tax, the amount is $150,000 ($250,000 - $100,000 = $150,000/365 = 410.96 x 365 days = 150,000), based on the difference between the new assessed value and the old assessed value, from July 1, 2010 thru the end of the FY 10/11. In this example the value increase is $150,000.

EXAMPLE B.

Taxpayer, Jane Doe, purchased a new home in Yolo County on July 21, 2010, for $250,000. Prior to the date that Jane Doe purchased the property; it was assessed and valued at $100,000. Here Jane Doe will receive one supplemental tax bill for the 2010 tax year.

The reason is because the County operates on a fiscal tax year which starts in July and ends in June, and the property is assessed as of January 1 of each calendar year.

Since Jane Doe purchased the property on July 21, 2010, she will be responsible for the property taxes on $141,781.20 ($250,000 - $100,000 = $150,000/365 = 410.96 x 345 days = 141,781), based on the difference between the new assessed value and the old assessed value, prorated from the time she purchased through the end of the FY 10/11. In this example the value increase is $141,781.

Corrected Property Taxes:
Corrected tax bills are mailed throughout the year, when values are corrected by
the Assessor, and like secured property tax bills, can be paid in two installments.
The due date and delinquent date depends on when the bill is mailed.

Escaped Property Taxes:
Escaped tax bills are mailed throughout the year, whenever the Assessor creates
the assessment, and like secured property tax bills, can be paid in two installments.
The due date and delinquent date depends on when the bill is mailed.

Unsecured Property Taxes:
Unsecured tax bills are normally mailed in July of each year, to every unsecured
property owner in the County. Only one installment is allowed and is due August
31 and delinquent after September 1.

***PENALTIES AND COSTS***

Under California State Law, failure to pay your property tax when due will result in penalties and costs. The following are the penalties and costs for failure to pay your property tax, by the delinquent date, in this County: 

•   Secured, Supplemental, Corrected and Escaped Property Taxes

A. Payments made after the delinquent date for the first installment are
assessed a penalty of 10%.

B. Payments made after the delinquent date for the second installment
are assessed a penalty of 10% plus a cost of $10.

C. Payments not made by June 30 are assessed an additional cost of $15 and a redemption penalty (calculated like interest) will accrue at 1.5% per month until the property tax is paid in full.

•  Unsecured Property Taxes

Payments made after the delinquent date are assessed a penalty of 10%.
Payments made after November 1st are assessed a cost $15 and monthly
Redemption penalty (calculated like interest) of 1.5%.