| Date | Event |
|---|---|
| January 1, 2022 | Lien date for fiscal year 2022-2023 (tax year 2022). Taxable value is established and property taxes become a lien on the property for the upcoming fiscal year 2022-2023. |
| February 1, 2022 | Second installment of 2021 secured annual tax bill is due. |
| February 2022 | Reminder notices for secured escaped assessment and defaulted secured tax installment plans are mailed. |
| March 2022 | Notices for secured defaulted taxes are mailed. |
| April 10, 2022* | Last day to pay second installment of 2021 secured annual tax bills without penalty and cost. |
| May 2022 | Reminder notices for 2021 secured annual tax bills are mailed. |
| June 30, 2022* | End of San Joaquin County’s fiscal year. Secured taxes for 2021 default and additional interest, costs, and fees accrue after this date. |
| July 1, 2022 | Beginning of San Joaquin County’s fiscal year 2022-2023 (tax year 2022). |
| September 2022 | Secured property taxes defaulted for two years are published. |
| October 2022 | Secured annual property tax bills are mailed for tax year 2022. |
| November 1 2022 | First installment of secured 2022 annual tax bill is due. |
| December 10, 2022* | Last day to pay first installment of secured 2022 annual tax bills without penalty. |
* If a delinquency date falls on a weekend or holiday, the delinquency date is moved to the next business day.
Secured property taxes are collected in two equal installments.
| Tax Year 2022 | Cover Periods | Due On | Delinquent After |
|---|---|---|---|
| First Installment | 7/1/2022 - 12/31/2022 | 11/1/2022 | 12/10/2022 |
| Second Installment | 1/1/2023 - 6/30/2023 | 2/1/2023 | 4/10/2023 |