Unsecured property taxes are a lien against the individual, not against real property.
Some typical items assessed and collected on the unsecured roll:
- Improvements on the real estate of others
- Business property
- Most possessory interests
- Escape and supplemental assessments against former owner of real property
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.