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Tax Collector

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.

Prop Tax Dollar Pie
BLUE: Schools Districts 68.01%
PURPLE: County of Yuba 20.00%
GREEN: Special Districts 9.23%
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. 

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
Unsecured property tax bills are mailed out in late July and are due no later than August 31st; as of September 1st, the bills become subject to a 10% late penalty. If a bill remains unpaid as of November 1st, it will become subject to interest at a rate of 18% annually (1.5% per month) and may become subject to a lien.

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. All 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 direct to the Yuba County Assessor's Office at (530) 749-7820.