Unsecured Taxes FAQs

Unsecured taxes are taxes assessed against personal property or an individual or entity which are not secured by real property.  Typical Unsecured taxes are watercraft, aircraft, business equipment (leased or owned) and possessory interest (leasing/renting space on government land).

General Information

You must contact the San Joaquin County Assessor to update your new mailing address. It is very important that you contact the Assessor’s office any time you change your mailing address. Contact the Assessor at 209-468-2630 or. You can also change your address online at The Assessor's Office and click on the appropriate link on their home page.

The tax bill is issued to the owner on the lien date of January 1. Disposal, removal or sale of the personal property after the lien date will not affect the tax bill or change the tax liability. Unsecured property is not prorated by the Tax Collector. Any proration is strictly a private matter between buyer and seller. Taxpayers are advised to notify the San Joaquin County Assessor of any sale or transfer of property.

Unsecured supplemental bills are issued when there is a change in value. The supplemental bill is issued to the owner of record for the time period being assessed. Unsecured bills may be issued for secured property as an unsecured bill when the owner for the time period being assessed no longer has possession of the real property.

The secured and unsecured bills are separate charges and each need to be paid.

The Assessor determines the value of your vessel, plane, business equipment and possessory interest. The Assessor is located at 44 N. San Joaquin St, Ste 230, Stockton CA. The phone number for businesses is 209-468-2685, for watercraft and aircraft is 209-468-2679, and for possessory interest is 209-468-2708. To avoid any penalties, the bill must be paid before the delinquent date.

If you do not receive the tax bill for any property you own you should contact the tax collector immediately and request a copy of the tax bill.

Annual unsecured bills are mailed out by the end of July and payment is due no later than August 31 to prevent penalty.

Failure to receive a tax bill does not relieve the tax payer of their responsibility of payment or constitute cause for cancellation of penalty in cases of delinquency. (R & T code sections 2610.5.2610.6 &2910.1)

No. Existing taxes are valid and payable. Receiving a refund does not eliminate existing tax bills. For more information, please contact our office for specific information.

Yes. A mobile home tax clearance request form can be obtained in our office, on the forms page of our website or by mail or fax 209-468-3482. We need the buyer and seller information. For the mobile home we will need the current address and where the mobile home will be after the sale, the decal number, serial number and date of manufacture. Once we have the information needed, we will research both buyer and seller names for outstanding taxes. We will need to collect for any delinquent taxes, current taxes and if the current bill has not been issued yet, we will need a security deposit. In order to receive the tax clearance the same day, payment must be paid in cash, money order or cashier’s check. If payment is made via a personal check, the clearance will not be issued for up to 20 days.

In order to issue a tax clearance, all outstanding taxes on the watercraft must be paid in full. If payment is made by check, the clearance cannot be issued until the payment clears the bank, generally within 10 days. Payments made in cash or with certified funds can be issued at the time of payment.

No. The initial license application is processed by Community Development, 1810 E Hazelton, Stockton, CA. The phone number is 209-468-3121. When the application is complete and has been approved, the tax collector will issue the license. Business licenses are valid for one year. Renewal notices are mailed approximately 60 days prior to the expiration of the license. This is a courtesy reminder only. It is the owner’s responsibility to renew the license timely. Failure to do so will result in a late fee or require you start the license process over.

Payment of Taxes

The person or entity who had possession of the equipment, watercraft, airplane, etc. on January 1 of the tax year is responsible for the payment.

Yes. If you have received several unsecured tax bills you will need to pay them all. Each bill is for a separate year. Therefore each bill will have to be paid by the due date. Failure to pay timely will result in penalties and collection fees in addition to the original tax due.

Payments can be made online, by mail or in our office.

Online payments can be made at: SJC TTC.org or by phone 1-866-575-5333. Mail a check or money order to PO Box 2169. Stockton CA 95201, or visit our office at 44 N San Joaquin St, Ste 150, Stockton, CA 95202.

There is a third party convenience fee for using automated systems.

No. California law requires the Tax Collector to accept the US postal service postmark or an independent delivery service that is an IRS designated service (ie, FedEx), where the date shipped can be ascertained via the shipping slip.

A 10% late penalty will be added to the bill September 1. If the bill remains unpaid September 30, a delinquent notice is mailed in October and an additional $25.00 fee will also accrue.

If the bill remains unpaid October 31, additional penalties will accrue at the rate of 1.5% per month. In addition, an additional fee of $15.00 will be assessed. If the bill remains unpaid November 30 an additional collection fee of $20.00 will be added and a lien will be filed against the person/business named on the original bill.

No. We process payments as quickly as we can. If a stop payment is placed on a check and is rejected by the bank, you will incur a $35.00 return check fee and a delinquent penalty if applicable. We process payments in the order received by the USPS postmark date. Please tell us the date you mailed the payment and we will verify what dates we have completed processing. Please note: payments are considered received based on the United State Postal Postmark on the envelope. Please contact our office for specific assistance.

If the taxes are not paid before the due date, penalties and collection fees will be applied. If the payment is received late and is insufficient to pay the taxes and the penalties, we will return the payment to you. If you think we made an error, you can pay the penalty and we can send you a request for refund. (Always send the pre-approved form letter with the claim form.)