IMPORTANT MESSAGES:
·•·None
CURRENTLY DUE:
·•· Current Secured taxes are now past due. The first installment was due no later than December 11, 2023. If unpaid , a 10% late penalty now applies. The second installment was due no later than April 10, 2024. If unpaid, a 10% late penalty and a $20.00 cost now applies.
TAX COLLECTOR QUICK LINKS:
Pay Property Taxes Information regarding the methods of payment accepted, when and where our payment drop box is available, and how to obtain a receipt
Assistance Programs & Exemptions Information regarding programs that may be available to assist you with property tax payments and exemptions that may lower your assessed/taxable value
About My Bill Information about how to read your tax bill
Agency Tax Roll Access Subscription service login
Auction Information Information regarding current and prior tax sales
Publications Access hub to all tax-related publications for Yuba County as required by California Revenue and Taxation Code
TOT/TBID Information regarding Transient Occupancy Tax and the Tourism Business Improvement District
Important Dates Information regarding important dates throughout the year
FAQs Frequently asked questions and corresponding answers
·•·None
CURRENTLY DUE:
·•· Current Secured taxes are now past due. The first installment was due no later than December 11, 2023. If unpaid , a 10% late penalty now applies. The second installment was due no later than April 10, 2024. If unpaid, a 10% late penalty and a $20.00 cost now applies.
TAX COLLECTOR QUICK LINKS:
Pay Property Taxes Information regarding the methods of payment accepted, when and where our payment drop box is available, and how to obtain a receipt
Assistance Programs & Exemptions Information regarding programs that may be available to assist you with property tax payments and exemptions that may lower your assessed/taxable value
About My Bill Information about how to read your tax bill
Agency Tax Roll Access Subscription service login
Auction Information Information regarding current and prior tax sales
Publications Access hub to all tax-related publications for Yuba County as required by California Revenue and Taxation Code
TOT/TBID Information regarding Transient Occupancy Tax and the Tourism Business Improvement District
Important Dates Information regarding important dates throughout the year
FAQs Frequently asked questions and corresponding answers
WHERE DO MY PROPERTY TAX DOLLARS GO?
This pie represents the general distribution of property tax dollars for Yuba County. The percentages used below are the aggregate average from the 2012/2013 fiscal year and do not accurately depict the distribution of each individual property; distribution varies by TRA.
BLUE: Schools Districts 68.01%
PURPLE: County of Yuba 20.00%
GREEN: Special Districts 9.23%
RED: Cities 2.76%
RED: Cities 2.76%
Property Tax Types
SECURED Secured property taxes are levied against real property, such as land and/or permanent structures, as it exists on January 1st at 12:01am (lien date). Secured property tax bills are mailed out between late September and early October and are payable in two installments. The first installment is due November 1st and has a delinquent date of December 10th; as of December 11th, the first installment becomes subject to a 10% late penalty. The second installment is due February 1st and has a delinquent date of April 10th; as of April 11th, the second installment becomes subject to a 10% late penalty and a $20.00 cost (charge). Taxpayers do have the option to pay for these taxes in full, rather than in two installments.
Secured property taxes that remain unpaid as of the close of business on June 30th become a defaulted tax record (delinquent secured property tax). As of July 1st, those outstanding records become subject to a one-time redemption fee of $15.00 and interest at a rate of 18% per year (1.5% per month). Once a defaulted record is created, any subsequent tax years that default become attached to that same record and they ultimately become one bill; once defaulted, tax years can no longer be paid separately. Notices regarding delinquent secured property taxes are mailed out annually in August. Delinquent secured property taxes are payable in one "installment" however, some parcels may be eligible for an Installment Plan of Redemption as outlined in CA Revenue and Taxation Code §4217. Please contact our office for additional information regarding the Installment Plan of Redemption and to see if your parcel qualifies.
UNSECURED Unsecured property taxes are levied against personal property, as it exists, on January 1st at 12:01am. Unsecured property taxes are collected on property such as:
- Personal property
- Business equipment
- Leased business equipment
- Vessels (watercrafts) and aircraft
- Possessory interest (to lessees of publicly owned land such as airports, marinas, grazing rights, and housing)
- Unsecured supplemental or escaped real estate tax billed to a previous owner
Per state law, the responsibility to pay unsecured property taxes lies with the assessed owner of record as of the lien date (January 1st at 12:01am). The disposal of property, destruction of property, or closure of business after the lien date does not alleviate the assessed owner of record of the responsibility to pay. Unsecured property tax bills cannot be prorated by any County department due to loss, closure, or transfer of ownership; all proration of unsecured property taxes must be conducted between the private parties when transfer of ownership takes place.
SUPPLEMENTAL Supplemental property taxes result when the Assessor reappraises property due to a change of ownership or as a result of new construction (as required by law). The supplemental bill(s) that generates following the reappraisal reflects the amount of taxes due for the increase in value. Supplemental bills are typically a one time bill/set of bills to "catch" the taxes up to your assessed value; they are based strictly off the difference between the new assessed value and the previous assessed value. The tax amount collected is prorated based the date of ownership change or the new construction completion date.
Supplemental tax bills are mailed directly to property owners; they are not mailed to your lender and are typically not covered by an impound/escrow account. Any supplemental bills that you receive are your responsibility to pay. It is your responsibility to check with your lender regarding their willingness or ability to pay them on your behalf.
Understanding Postmarks
In order to be considered timely and avoid late penalties, property tax payments must be received or postmarked by the United States Postal Service (USPS) by their respective delinquent dates. Postmarks are official USPS markings made on letters and packages that indicate the place and date of the posting and serve to cancel postage stamps.
BEWARE - Taxpayers who send their payments by mail are cautioned that the USPS only postmarks certain mail depending on the type of postage used and may not postmark mail on the same day deposited by a taxpayer.
Postage that IS postmarked:
Standard postage stamps Stamps purchased and affixed to mail as evidence of the payment of postage
Postage that IS NOT postmarked:
Metered mail Mail on which postage is printed directly on an envelope or label by postage machine that is licensed by the USPS.
Pre-canceled stamp Stamps sold through a private vendor, such as Stamps.com
Automated postal center (APC) stamps Stamps, with or without a date, purchased from a machine located within a USPS lobby
Permit imprint Pre-sorted mail used by bill pay services
Calculation of Property Taxes
The calculation of property taxes starts with the Assessor's Office; they determine the assessed (taxable) values of all property within the County and then forwards that information onto the Auditor-Controller's Office. The Auditor-Controller's Office is responsible for computing the amount of property tax and any applicable ad valorem taxes, direct charges, and special assessments per parcel/assessment. From there, the Auditor-Controller's Office transmits the information to the Tax Collector who prepares, prints, and mails the bill out, then carries out the actual collection of property taxes. For any questions regarding the ad valorem taxes, direct charges, and/or special assessments included on your tax bill, please refer to the phone numbers located next to those charges. All questions regarding the assessed value of your property should be directed to the Yuba County Assessor's Office at (530) 749-7820.