Secured property taxes are a lien on the real property. In other words, the tax liability is secured by the land, and, if applicable, any structure attached to the land. Secured property taxes are due and payable in two installments. The 1st installment is due and payable on November 1, and if not paid is delinquent after 5:00 PM on December 10. The 2nd installment is due on February 1 of the following year, and if not paid is delinquent after 5:00 PM on April 10.
The entire tax may be paid when the first installment is due and payable or at any time thereafter until the properties on the current Secured roll become tax defaulted. The second installment may be paid separately only if the first installment has been paid.
On or before November 1 of each year, the County Tax Collector mails a tax bill (or copy of one) for each property on the secured roll if taxes are due. Failure to receive a tax bill does not relieve the lien of taxes, nor shall it prevent the imposition of penalties.
If you do not pay the first installment of your annual tax bill at the Tax Collector's Office by 5 p.m. on December 10 (if it falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day.), or payment is not postmarked by that time and date, then that installment becomes delinquent, and a 10% delinquent penalty is incurred. If you fail to pay the second installment at the Tax Collector's Office by 5 p.m. on April 10 (if it falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day.), or payment is not postmarked by that time and date, it becomes delinquent, and a 10% penalty on the unpaid taxes as well as an administrative charge of $10 are added. Likewise, if you fail to pay any supplemental tax bill installment by the applicable delinquency date, the same penalties and charges accrue as for delinquent annual taxes.
Unsecured property taxes are a lien against the individual not against real property. Some typical items assessed and collected on the unsecured roll:
The lien for unsecured taxes is against the assessee. The assessee can be any person owning, claiming, possessing, or controlling the property on the lien date.
Taxes on unsecured property are due on the lien date, which is the first day of January preceding the fiscal year for which the taxes are levied. Taxes on the unsecured tax roll as of July 31, if unpaid, are delinquent after 5:00 PM on August 31 and thereafter subject to a delinquent penalty of 10 percent.
Taxes that are added to the roll after July 31 are delinquent if unpaid at 5:00 PM, on the last day of the month succeeding the month which they were added to the roll. In addition to penalties imposed, the Tax Collector may collect actual costs of collection incurred by the county up to the time the delinquency is paid
The Tax Collector participates in the Department of Motor Vehicles (DMV) Registration Withholding for Tax-Delinquent Vessels. The DMV will not release the hold until all taxes owing on the vessel have been paid in full. Check with DMV first to determine if there are any outstanding property taxes owing on the vessel you wish to purchase. It is between the buyer and the seller to settle such taxes before registration can occur. The program is primarily aimed at reducing the high rate of unpaid property taxes attributable to unsecured vessel assessments.