FREQUENTLY ASKED QUESTIONS
1. What are property taxes?
These are annual ad valorem taxes on real property or personal property based on a tax rate multiplied by the value established by the Assessor, who is an elected county official.
In California the assessed value of real property is based on the taxable value. For most real property, the taxable value is the adjusted base year value or the property’s current market value, whichever is lower. The "adjusted base year value" is the property's base year value adjusted by an annual inflation factor, not to exceed two percent per year; also known as "factored base year value." The property’s "base year value," for real property assessed under Proposition 13, is the property’s full cash value as of the date of the latest change in ownership or completion of new construction. The tax is limited to 1% of that amount (with a few minor exceptions). In addition, there are special assessments for particular public property improvements such as sidewalks, tree planting, and storm drains which are charged to each property owners benefiting from the improvements.
2. Who is responsible for the collection of the property taxes?
The Tax Collector is charged by the State of California to enforce the California State Revenue and Taxation Code which includes the collection of various taxes. The Tax Collector primarily collects property taxes that fund the activities of local government in the County including the cities and schools. The Tax Collector does not determine how much to collect. The Assessor determines the value of a parcel and gives the value information to the Auditor, who applies the tax rates and special assessments to the tax bill. The Auditor then tells the Tax Collector the amount to collect.
3. Where does the property tax revenue go?
Yolo County keeps approximately 10% of property taxes that it collects and disburses the rest to cities and districts located in the county. Property tax revenues are used to provide a number of services to County residents.
In order for the amount of your taxes to be determined, the Assessor must assess the value of your property as of January 1.
Generally, the assessed value is the cash or market value at the time of purchase. This value can not increase more than 2% per year until the property is sold or any new construction is completed, at which time it must be reassessed. For more information on how the assessed value is determined, see the Assessor's website.
After the Assessor has determined the property value, the Auditor applies the appropriate tax rates, which include the general tax levy, voter approved special taxes, and any city or district direct assessments.
The general tax levy is determined in accordance with State Law and is limited to 1% assessed value of your property. After applying tax rates, the Auditor calculates the total tax amount. Finally, the Tax Collector prepares property tax bills based on the Auditor's calculations, mails the bills, and then collects the taxes.
Neither the County Board of Supervisors nor the Tax Collector determines the
amount of taxes.
5. What happens if I don't pay my taxes?
Any current fiscal year secured property taxes unpaid as of 5:00 p.m. June 30 are defaulted. A $15.00 redemption fee is immediately added and the bill begins accruing penalties of 1.5% per month until paid. These tax bills are also referred to as "prior year secured taxes" or "redemptions”.
If the bill remains unpaid for five (5) years, it becomes subject to sale at public auction by the Tax Collector.
6. My tax bill was mailed to the wrong address and I never received it. If I pay the tax bill immediately, will you remove the costs or penalties?
Pursuant to the Revenue and Taxation Code Section 2610.5, failure to
receive a tax bill does not excuse costs or penalties and therefore penalties
and costs will not be removed.
7. What information is included with my tax bill?
The annual tax bill includes the following:
• The owner of record as of the legal lien date.
• The property location.
• The assessed value of the property.
• The amount and type of exemption, if applicable.
• The amount of taxes due on the first and second installments, as well as the total of taxes due.
• A breakdown of the types of taxes being collected, including the general tax levy (the constitutional 1% levy), locally voted special taxes, and city or district special assessments.
• A notification that prior year taxes are delinquent; if applicable.
If your bill bears the statement "Prior Years Taxes Unpaid," this is an
indication that there are delinquent taxes from prior years, which are not
included in your bill. Please call (530) 666-8625 for more information.
8. When should I mail my payment to avoid penalties?
You can mail your payment, but in order to avoid the delinquent penalty, your payment envelope must possess a United States Postal Service postmark on or before the tax delinquent date. Remember, the delinquent dates are as follows:
First installment delinquent at 5 p.m., December 10. Second installment delinquent at 5 p.m., April 10. If the delinquent date falls on a weekend or holiday, the penalty is not imposed until 5 p.m. on the next business day.
9. Is a private postage meter date the same as the United States Postal
No. California law requires the Tax Collector to accept the U.S. postmark, not a private meter date, as the date of payment.
10. Can payments be postmarked on the deadline date?
11. I placed my payment in the mailbox at the post office on the day my
payment was due. Why was a late charge assessed?
Placing the envelope in the post office box does not guarantee that the mail
will be processed the same day/evening. State law requires that a payment
be treated as if it had been received on the date shown by the post office
cancellation mark on the envelope. Only U.S. Postal Service postmarks will
be accepted. To avoid penalties, ask to have the envelope hand canceled by
the post office. Metered mail is not accepted as a valid cancellation.
12. I recently refinanced my house and I am not sure whether my new
lender will pay my property taxes. What should I do?
Please contact your new lender for this information. If you are not sure, we
recommend that you pay the property taxes yourself. Duplicate payments
will be refunded to the last person to pay.
13. If I don't pay on time, will I be charged a penalty?
Yes. If your payment is not received or postmarked by the delinquent dates,
the penalties as follows will be due.
First installment penalty = 10% of the first installment amount.
Second installment penalty = 10% of the second installment amount, plus
14. How can I obtain a copy of my tax bill?
Tax bill amounts, due dates, direct levy information, delinquent prior year tax information are available on the Internet using your: 12-digit assessment number; 12-digit parcel number; or address, at www.yolocounty.org.
A property owner may request a copy of the current year property tax bill by calling the Tax Collector’s Office at (530) 666-8625, or by coming in person to the public counter at 625 Court Street, Suite 102, Woodland, CA 95695. Check our website or call to obtain current hours the office is open to the public.
Copies of prior year tax bills are available for a fee. Copies will be mailed to you after receipt of the appropriate fee.
Failure to receive a tax bill is not justification to cancel any of the delinquent penalties or costs that may accrue.
15. Can I get tax bill amounts and status on-line?
Current year property tax bills and direct levy information are available, along with any delinquent bills at Property Tax/Parcel # located on the home page of www.yolocounty.org. This includes current and delinquent, secured and unsecured supplemental, escaped and corrected tax bills issued for property taxes on real and personal property.
As a convenience, prior year secured tax amounts are also available on www.yolocounty.org. For a payoff amount for prior year delinquent Unsecured property tax bills on real property, please contact the Yolo County Tax Collector's Office at (530) 666-8625.
For a payoff amount for any tax bill with a pay plan in place, please contact the Tax Collector's Office at (530) 666-8625.
16. I pay taxes to my mortgage company, why did I get this bill?
Information copies of annual secured property tax bills are mailed to property owners who have an impound account. The mortgage company receives the original annual secured property tax bill. Other property tax bills are normally sent only to the property owner.
Supplemental and all other tax bills are mailed directly to the homeowner, never to the mortgage company. If you have arranged for your tax payments to be paid through an impound account with your mortgage company, contact your lender regarding payment of these bills. The supplemental or other tax bill will not automatically be paid by funds in your impound account. If you receive a supplemental or other tax bill and have any questions about payment responsibility, contact your mortgage company.
Supplemental, additional and escaped assessment tax bills never replace the annual secured property tax bill. Only a corrected assessment tax bill may replace the annual tax bill.
17. I purchased property for less than the assessed value on the annual tax bill will my tax bill be reduced?
Per law, the value on the annual property tax bill reflects the Assessor’s value of the property as of January 1, not the current fair market value. Owners that purchased property after January 1 will receive a notice of supplemental assessment, which establishes the new assessed value of the property as of the date it was purchased. If the new assessed value is less than the January value, the supplemental assessment will result in a negative supplemental assessment and automatically create a refund. For additional information, please see supplemental property tax.
18. What help is available for military personnel?
The Service Members Civil Relief Act provides tax relief to military personnel, including activated reservists, who are being called to serve in the various, ongoing military operations around the world. The types of relief available are: (a) the postponement of tax payments for activated reservists during their period of active duty, (b) the reduction in interest and penalty assessments of delinquent taxes, and (c) the suspension of the required sale of tax-defaulted property.
At such time in the future, when unpaid assessments are redeemed, the penalties for nonpayment must be recalculated at no more than six percent per annum, with no other penalty or interest incurred. For further information please contact the State Controller's Office.
To apply for tax relief for military personnel, please contact the Tax Collector at (530) 666-8625
19. I am a senior citizen, blind or disabled, what property tax assistance can I get?
There are two State of California programs; however, only one (see B below) is currently available:
A. Homeowner Assistance Program for Senior Citizens or Blind or Disabled Persons
The Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law provides direct cash assistance based on part of the property taxes paid on the homes of qualified individuals with limited household incomes who are either:
(i) 62 or older,
(ii) blind, or
(iii) disabled; and
(iv) a U.S. citizen or eligible alien.
Filing for property tax assistance will not reduce the amount of property taxes owed to the Tax Collector.
Forms and Information
For information about current status of this program go to the Franchise Tax Board Website or contact the Franchise Tax Board at 1-800-868-4171.
B. Property Tax Postponement for Senior Citizens or Blind or Disabled Persons.
In September 2014, Assembly Bill AB 2331 Chapter 703, Statutes of 2014, reinstated a modified Property Tax Postponement (PTP) program. The State Controller's Office (SCO) will begin accepting new PTP applications beginning October 1, 2016.
Forms and Information
Go to the SCO website at sco.ca.gov/ardtax_prop_tax_postponement.html for more information. If you have any questions, call 1-800-952-5661 or email firstname.lastname@example.org.
20. How can I change my mailing address?
You are responsible for notifying the Assessor of any change in mailing address for all parcels and personal property that you own. If your current mailing address is different from the address listed on your current tax bill or you have recently moved, please provide written notification to the Yolo County Assessor's Office at 625 Court Street, Suite 104, Woodland, CA 95695, to ensure future tax bills are mailed to you at the correct address.
A Change of Mailing Address Request Form is available on the Assessor's Website. If you have both secured and unsecured property, you must notify the Assessor's Office of your change of address for each parcel.
21. What are the direct levies on my tax bill?
Direct levies are special assessments which are included in the total amount of your tax bill but which are not ad valorem taxes based on the Assessor's valuation. Direct levies are put on the tax bill on behalf of the special districts and not by the Assessor, the Auditor-Controller or the Tax Collector. To dispute a special assessment levied against your property, you will need to contact the levying district directly. Phone numbers for the districts appear on the tax bill.
After you pay your property taxes, our Auditor-Controller distributes your payment to the appropriate taxing entities.
22. What is Proposition 13?
Proposition 13 (officially titled the People's Initiative to Limit Property Taxation) is an amendment of the Constitution of California enacted in 1978, by means of the initiative process. It was approved by California voters on June 6, 1978. It was upheld as constitutional by the United States Supreme Court in the case of Nordlinger v. Hahn, 505 U.S. 1 (1992). Proposition 13 is embodied in Article 13A of the Constitution of the State of California.
The Act, which capped real estate taxes states:
“The maximum amount of any ad valorem tax on real property shall not exceed One percent (1%) of the full cash value of such property. The one percent (1%) tax to be collected by the counties and apportioned according to law to the districts within the counties.”
California law also provides the Assessor with the power to increase property tax by a maximum of 2% per annum until the assessed value of the property equals its fair market value.
The proposition's passage resulted in a cap on property tax rates in the state, reducing them by an average of 57%. In addition to lowering property taxes, the initiative also contained language requiring a two-thirds majority in both legislative houses for future increases in all state tax rates or amounts of revenue collected, including income tax rates. It also requires two-thirds vote majority in local elections for local governments wishing to raise special taxes.
23. What is Proposition 8?
Sometimes the market value of a property on January 1 falls below the factored base year value. The base year value is established when the property changed ownership or was newly constructed. The Assessor is obligated to review the properties currently on Prop 8 and enroll the lesser of the factored base year value or market value. In the case of establishing a new market value from one January 1 to the next, properties may increase by more than the standard 2 % maximum. However, increases will always be limited to no more than the factored base year value.
24. The assessed value of my property increased more than two percent this year. There was no change in ownership or new construction. Doesn’t Proposition 13 limit annual increases in value to two percent?
Yes, under Proposition 13, base year values may not be increased more than two percent per year. However, this two percent limitation applies only to increases in the base year value. Under Section 51 of the Revenue and Taxation Code, Proposition 8 values are not considered base year values, but are declines in value; thus a property assessed under Proposition 8 is not restricted to the maximum two percent increase. Once the market value increases and is equal to or greater than the factored base year value (adjusted annually for inflation), then the factored base year value is restored and the annual increase will again be limited to two percent.
When real estate values increase due to market conditions, the assessor must assess properties to either their original base year values, adjusted for inflation up to two percent, or to their current market values, whichever is lower. This may result in increases to Proposition 8 values in excess of two percent from one lien date to the next. For example, in a situation where a property’s value increased 10 percent since the prior lien date, but the value is still below the Proposition 13 adjusted base year value, the new increased Proposition 8 value will be enrolled.
25. What is a Mello-Roos?
When California Proposition 13 passed in 1978, it severely limited the ability of local governments to use property taxes to construct public facilities and services. As a result, new ways to fund public improvements in respective locales were considered.
Community Facilities District Act (more commonly known as Mello-Roos) was a law enacted by the California State Legislature in 1982. The name Mello-Roos comes from its co-authors, Senator Henry Mello (of the Monterey area) and Assemblyman Mike Roos (of Los Angeles). The Act enabled “Community Facilities Districts” (CFDs) to be established by local government agencies as a means of obtaining funding for public improvements and services.
A Mello-Roos District is an area where a special property tax on real estate, in addition to the normal ad valorem property tax, is imposed on those real property owners within the Community Facilities District. These districts seek public financing through the sale of bonds for the purpose of financing public improvements and services. These services may include streets, water, sewage and drainage, electricity, infrastructure, schools, parks and police protection to newly developing areas. The tax paid is used to pay the principal and interest on the bonds.
Many communities requiring new schools and infrastructures such as public parks and roads impose Mello-Roos. While property tax is assessed as a percentage of the value of the home, Mello-Roos is independent and can rise or lower and is not subject to Proposition 13 limitations or changes in assessed value.
Mello-Roos tax is deductible in some cases but not in others. Check with your income tax professional to see if your Mello-Roos tax is deductible.
26. How do I dispute assessed values?
If you do not agree with the Assessor’s opinion of the market value on the lien date, you have a right to dispute the assessed value. If this is the case, you should do the following:
You have the right to request an informal review by the Assessor at (530) 666-8135. This is the quickest and least time-consuming method of resolving your issues regarding the assessed value of the property.
If you do not agree with the Assessor's determination after the review, you will not be entitled to the formal review by the Assessment Appeals Board for this assessment unless you have filed an application for reduction in assessment within the prescribed period with the assessment appeals board. See Assessor for requirements and deadlines.
To obtain a formal review by the Assessment Appeals Board, all applications must be filed by the application due date, in writing, on forms obtained from the Assessor’s website or from the Board of Supervisors at 625 Court Street, Suite 204, Woodland, CA 95695.
If you have submitted an assessment appeal application to the Clerk of the Board and wish to avoid penalties, liens or other collection proceedings, you should pay your tax bill for the entire amount due prior to becoming delinquent. Should the tax be reduced upon finalization of your informal review by the Assessor or, assessment appeal by the Assessment Appeals Board, any overpayment of secured or personal property taxes will be refunded to you by the Auditor-Controller.
27. How can I pay my tax bill?
Tax payments can be made in any of the following manners:
A. Pay Online
Payments can be made by credit card (convenience fee of 2.5% added) or Virtual Check (no fee) using the links below.
B. Payment By Mail
Payments in the form of checks, money orders, or cashier's checks may be placed in the envelope provided with your tax bill and mailed to us. If you do not have an envelope or a tax bill, you may still mail your payment to:
Yolo County Tax Collector
PO Box 1995
Woodland, CA 95695-1995
The payment should be made payable to "Yolo County Tax Collector", show the mailing address of the payer, the assessment number as shown on the tax bill, and include the appropriate stub.
If you are paying two installments, please include both installment payment stubs.
If you do not have a copy of your tax bill, you may write the assessment number on the check.
When you provide a check as payment, you authorize us either to use information from your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction.
C. In Person
Payment can be made, in person, at our office on the first floor of the County Administrative Building, 625 Court Street, Suite 102, Woodland, or can be placed in the drop box located on the East side of the County Administrative Building.
Cash, check, money order, or credit card is accepted.
Please check our website or call us at (530) 666-8625 for current office hours.
D. Pay by Phone
Payment can be made, by phone, using a credit card (convenience fee
of 2.5% added) or e-check (no fee) at (866) 895-5027.
Phone congestion may be high when attempting to use the 866 number. To avoid penalties, the transactions made by this method must be completed before 5:00 PM on the due date listed on your property tax bill.
Telephone transactions may take approximately 10 to 12 minutes to complete per parcel. There is no guarantee implied by the County or the contractor that you will be able to get through on the 866 line. Transactions made for the wrong amount or after the deadline will be returned and penalties will be charged. Partial payments cannot be accepted.
E. Home Banking
Payment can be made using your bank’s Online Bill Pay service. A paper check will be printed and mailed to the Tax Collector.
Because the check is sent without a payment stub, for payment identification, please enter in the online account number field the assessment number and installment being paid. Examples: 000-000-000-000 first, 000-000-000-000 second, or 000-000-000-000 both. Your payment is considered received on the date appearing on the check received from the Payment Processing Center.
Payments dated after the due date will be considered late and returned for penalties. Partial payments are not accepted and will be returned.
28. Why do I have to pay a convenience fee if I pay by credit card?
The processing company and credit card companies charge the merchant (in this case the County) a percentage of the transaction (2.5%).
Although retail merchants do not appear to pass on the credit card fee to customers, they do so through adjusting the selling price of their product. Although it appears other government agencies are not charging individual customers a "convenience fee" for credit card transactions, the cost is usually included in their fees.
A number of taxpayers want the option of paying with their credit cards, therefore, we offer the option but the actual cost of the service must be paid by the taxpayer using the service.
29. What is the credit card convenience fee amount?
Two and one half percent (2.5%) of the amount you are paying. The fee is paid directly to the vendor providing the service.
30. Can I make a partial payment?
Partial payments are not accepted and will be returned for the correct amount due. If you are not sure of the exact amount of property taxes due, tax bill amounts are available online.
To look a parcel up through www.yolocounty.org, Yolo County's Online Property Tax Information, you will need the 12 digit assessment number or address.
For a current payoff amount for taxes, please check online or call us at (530) 666-8625.
The Tax Collector, at its discretion, can allow partial payment plans on certain unsecured property taxes. The taxpayer must first receive the approval of the Tax Collector before submitting a partial payment.
The Tax Collector, at its discretion, can allow a five year payment plan (“5 pay plan”) on certain secured property taxes. For details on starting a 5 pay plan see 5 Pay Plan.
31. Can I pay my property taxes monthly?
The Tax Collector’s Office cannot accept monthly payments on current taxes.
If you have a mortgage company, ask them if they will open an impound or escrow account for your property taxes. They will increase your monthly mortgage payments by an amount to cover the annual secured property taxes. The mortgage company will pay the annual secured tax bill each year by the December 10 and April 10 delinquent dates.
32. What happens if I don’t pay my tax bill installment?
There is no legal authority that allows for any waivers, discounts, reductions or deferrals in the payment of property taxes because of financial hardship or unemployment. If taxes are not paid, penalties and costs will be added after each delinquent date of the tax bill installment. If unpaid after June 30, additional costs and penalties are added. Please read more about prior year delinquent taxes and payment plans.
33. How can I avoid having to pay penalties?
The property owner is responsible for ensuring all property taxes, for parcels they own, are paid in full whether or not they have an impound account through their mortgage company. Be sure you receive tax bills or information copies for all properties that you own.
California law is very specific about non-receipt of tax bills. It is the responsibility of the property owner to obtain all tax bills and pay timely. Delinquent penalties cannot be excused because you did not receive a bill prior to the due dates.
Mail your property tax payments early!
Do not wait for a tax bill. Tax bill amounts, due dates, direct levy information, delinquent prior year tax information and printable payment stubs are available on the Internet using your 12-digit assessment number at www.yolocounty.org.
Many taxpayers must pay a penalty because their tax payment is postmarked by the post office one or more days after the deadline. When mailing your property tax payment, the envelope must reflect a post office postmark date of no later than the "pay by" or "due" date listed on the property tax bill. Or payments must be paid in the office of the Tax Collector, or paid by credit card or e-check through www.yolocounty.org no later than 5:00 p.m. on the "pay by" or "due" date listed on the property tax bill.
Meter dates from a business meter are not accepted for determining timely mailing.
When the due date falls on Saturday, Sunday or a legal holiday, the due date is extended until the next business day.
34. What happens if my payment is returned by the bank?
If a payment is returned unpaid by your bank, regardless if made by check, e-check, credit card, etc. and regardless of the reason for the return, a Non-Sufficient Fund charge will be added. If you do not replace the payment and pay the returned item fee by the tax bill deadline date, the Tax Collector must collect the penalties required by State law. Payments to replace returned checks should be in the form of cashier's check, money order or by cash in the Tax Collector's Office.
Payments that are returned by your financial institution for any reason will be charged a $25.00 returned check fee under the provisions of Section 2509 of the California Revenue and Taxation Code, a payment has been canceled and the unpaid tax is a lien against the related property as if no payment had been attempted.
Any receipt intended as a result of your payment is VOID. Your replacement payment plus the returned check fee must be in the form of a CASHIER’S CHECK OR MONEY ORDER.
35. The Assessor is reducing the value of my property and I've already paid my tax bill. When will I receive my refund?
Refunds of overpayment are processed when the Assessor certifies the reduction of real property assessment to the Auditor. If you are due a refund, you should first contact the Assessor's Office at (530) 666-8135 to verify that the value reduction has been certified and the date of certification. To check on the status of your refund, contact the Tax Collector at (530) 666-8625.
36. My payment has been cashed. Why doesn’t the tax bill installment show paid on your website?
There may be several reasons why your payment was cashed, but Yolo County's Online Property Tax Information system www.yolocounty.org does not reflect the installment as being paid. Please be sure you have checked the tax bill status information correctly, by entering the correct assessment number or address – if the balance is showing an amount equal to zero then the tax is paid in full. If not, then the amount showing is the amount of tax outstanding.
The most common reason for a payment on the second installment to be cashed but not reflect as paid is that the first installment was not paid and your second installment payment has been applied to the first installment. Revenue and Taxation Code does not allow the second installment to be paid before the first installment.
Please contact the Tax Collector’s Office, at (530) 666-8625, if you believe your payment has not been properly applied.
37. My payment has not been cashed. What should I do?
Do not place a stop on a payment submitted to pay property tax bills. Payments may not be credited to the tax bill for several business days dependent upon the volume of payments received, whether payments were submitted with the correct payment stubs, and/or whether envelopes were postmarked by the delinquent date.
A returned check fee will be charged if your payment is stopped and the check is presented to your financial institution for payment. The Tax Collector accepts and processes payments based on the postmark date.
If your payment has not been posted to your tax bill, please call (530) 666-8625 during regular business hours. Please have the following information available when you call:
1. Your assessment number.
2. The check register/ledger or carbon copy of the check.
3. The exact date the check was written.
4. The exact amount that was written on the check.
5. The date the check was mailed.
Based on this information, staff in the Tax Collector’s Office will discuss the appropriate action to be taken.
Payments with a postmark date after the delinquent date will be returned to the sender with a request to reissue payment including the penalty.
38. The Assessor is reducing the value of my property, and I have not yet paid my tax bill. Should I pay the bill(s) I received?
Yes. You should pay the property tax bills you received prior to the delinquent dates if you want a guarantee that penalties will not be charged. Penalties will not be forgiven because you were waiting for a revised bill. If a net overpayment occurs, a refund will be sent to you.
39. I received a refund. Does this mean I don’t owe any taxes?
Receiving a refund does not mean you do not owe other taxes. Refunds are issued for numerous reasons; however, other tax installments or tax bills may be outstanding. To learn more about why you received the refund, please call the phone number listed on the stub portion of the refund check.
Penalties incurred on tax bill installments will not be waived because you received a refund and believed no other taxes were owed.
Some of the more common reasons for refunds are:
? The first installment of a two installment tax bill was overpaid or paid twice. We will issue a refund of the excess received for the first installment. The second installment is still due by the delinquent date.
? The Assessor reduced the value on the property resulting in tax bills being cancelled or corrected and the taxpayer paid the amount of the original tax bill. The difference will be refunded if there are no related delinquent tax bills.
SECURED PROPERTY TAXES
40. What are "secured" property taxes?
The term "secured" simply means taxes that are assessed against real property (e.g., land or structures). The tax is a lien that is "secured" by the land/structure even though no document is officially recorded. Under California Law, this means that if the taxes remain unpaid after a period of five (5) years, the property will be sold to cover the taxes owed.
41. When is the secured tax assessed?
The Assessor establishes the value of property on January 1. This date is often referred to as the tax lien date. The secured property tax bill, issued in October, uses the value established on the tax lien date.
42. When are secured property taxes due?
The secured property tax bill is payable in two installments:
The first installment is due and payable on November 2, with a grace period until 5:00 PM on December 10 before a 10% penalty is added to your bill.
The second installment is due and payable on February 2. The grace period on the second installment expires at 5:00 PM on April 10. If the installment remains unpaid as of April 10, a 10% penalty and $10.00 cost is imposed.
On-line payments can be made at www.yolocounty.org prior to 5:00 PM on the respective delinquent dates. See Important Property Tax Dates for additional information.
43. Can I pay my secured property tax bill with my credit card or e-
Yes. The Tax Collector's Office provides a website and phone number, where credit card and e-check payments can be made. Credit Cards accepted are: Visa, Master Card, American Express, and Discover.
An additional credit card processing fee, representing 2.5% of the amount you are paying, will be charged in addition to your payment.
Since the County is by law not allowed to collect less than the actual tax amount, any fees for processing this credit card payment must be paid by you. See to pay your tax online.
44. What period of time does a secured property tax bill cover?
A secured tax bill covers a fiscal year. The fiscal year begins July 1 and ends on June 30 of the following calendar year.
45. When should I expect to receive my secured property tax bill?
Annual tax bills are mailed once a year no later than November 1 and can be paid in two installments. To avoid penalties, you should check the status of your property taxes and/or request a duplicate bill by calling our office. Our Webpage allows you to obtain information 24 hours a day, 7 days a week.
If you did not receive a bill, or if you recently purchased a property, you may obtain a duplicate tax bill by going to www.yolocounty.org, by calling (530) 666-8625, or visiting our office.
Don't wait until it's too late and you are required to pay penalties.
46. Can I make partial payments on my current secured property taxes?
No, California law does not permit the Tax Collector to accept partial payments on current year taxes.
SUPPLEMENTAL PROPERTY TAXES
47. What are "supplemental" property taxes?
"Supplemental" taxes are additional secured taxes that are due when property undergoes a change in ownership or new construction. The additional tax is owed because the County Assessor is required to immediately adjust the January 1 value to reflect the new value of the property. Adjusted for the number of months left in the fiscal year, the supplemental tax bill represents the tax due on the difference between the old and new values. For more information see supplemental property taxes.
48. How are the supplemental tax amounts determined?
The difference between the new value and the old January 1 value is multiplied by a proration factor. The proration factor is the percentage of months remaining in the fiscal year. This result is then multiplied by the tax rate (usually 1% plus voter approved indebtedness) to determine the supplemental tax amount due.
49. When is the supplemental tax due?
The supplemental tax due date is based upon the mailing date of the bill. It is payable in two installments. Due dates are stated on the bill.
50. What does the supplemental tax bill tell me?
The supplemental tax bill provides the following information:
• The assessment number.
• The name of the property owner.
• The fiscal year for which the taxes are assessed.
• The location of the property.
• The old and the new assessed value and the difference (net supplemental assessment) upon which the tax is computed.
• The type and amount of exemptions (e.g., homeowner's).
• The total taxes due based on the net increase in value.
• The date of ownership change or completion of new construction (this date is used to prorate the tax for the period remaining in the current fiscal year for which the bill is issued).
The bill may be paid in two installments and provides payment stubs for each installment, which show the amount due and the date that the amount must be paid to avoid penalties for late payment.
51. If I receive a supplemental tax bill, will I also receive an annual tax bill In November of each year?
Yes. The supplemental tax bill is sent in addition to the annual tax bill and both must be paid as specified on the bills. For information on the annual tax bill see secured property taxes.
52. When does the supplemental tax bill become delinquent?
The supplemental tax bill is payable in two installments. The delinquent dates of the installments depend on when the bill is mailed and is stated on the tax bill.
53. Why did I receive more than one supplemental tax bill?
You may receive more than one supplemental tax bill, depending on when you purchased your property or completed new construction. Because the secured property taxes are based on the January 1 value and cover a fiscal year, your purchase/construction date may effect the calculation of the taxes for two (2) fiscal years.
Example. If you purchased a property in February 2010, your purchase would affect the 2009 fiscal year taxes (February 2009 through June 2010) and the 2010 fiscal year taxes (July 2010 through June 2011). The latter fiscal year is effected because the value would have already been established by the Assessor on January 1, 2010, prior to the purchase/construction. Therefore, the taxes calculated for 2010 would also have to be adjusted by a supplemental bill to reflect the increased value.
54. What if I purchase a piece of property and then sell it again after a few months?
If you purchase and then sell property within a short period of time, the supplemental tax bill you receive should cover only those months during which you owned the property, and the new owner should receive a separate supplemental tax bill.
Because of the large number of parcels and frequency of property changing hands in Yolo County, there can be delays in placing new assessments on the tax roll.
Be sure to check the date used to prorate the bill to ensure that the period covered is the period during which you actually owned the property. If you receive an incorrect tax bill, call our office at (530) 666-8625.
55. If I pay property taxes through an impound account (i.e., with my
mortgage payment), will my lender get my supplemental tax bill?
No. Unlike the annual tax bill, lending agencies do not receive a copy of the supplemental tax bill. When you receive a supplemental tax bill, you must contact your lender to determine who will pay the bill. Furthermore, if the tax payment is not made before the delinquency date, due to a misunderstanding between yourself and your lender, the penalties will not be excused. State law stipulates that this is not an acceptable reason for excusing penalties.
56. When should I expect my supplemental tax bill(s)?
Most supplemental bills are mailed within nine (9) months after a change in ownership or new construction. You should receive a Notification of Supplemental Assessment approximately sixty (60) days before the bill is mailed.
To avoid penalties, you should check the status of your property taxes and/or request a duplicate bill by contacting our office. Do not wait until it is too late as penalties will be added.
UNSECURED PROPERTY TAXES
57. The Tax Collector placed a lien on my name which appears on my
credit report. How do I get it corrected?
A lien is placed against the individual for delinquent unpaid taxes. In order to clear the delinquency, all taxes, costs, and penalties must be paid. Upon payment in full, the Tax Collector will prepare a "Release of Lien" and forward it to the payor. The release must be recorder at the Clerk-Recorder's office. This information is then obtained by the credit bureaus and they update their records to show that the lien has been satisfied. Taxpayers must be aware that neither the Tax Collector nor the Clerk-Recorder forward cleared delinquencies to credit agencies.
58. My business was sold in January and I still received a tax bill. Why do
I have to pay taxes on a business I no longer own?
Tax liability is established on January 1 (the Tax Lien date). This date determines the liability for the current fiscal year (July 1 to June 30). In your case, the tax bill would have been issued in your business name and the tax liability is your responsibility. A business sales agreement should contain proration instructions so that the buyer pays his/her portion of the fiscal year's taxes.
59. The value of my business property is over-assessed by the Assessor.
May I pay taxes on the estimated worth of my business property while I work with the Assessor to correct the over-assessment?
No. The Revenue and Taxation Code requires you to pay the full amount of the current tax bill. You will receive a refund upon a correction issued by the Assessor.