- The first installment of property taxes on secured property in California is due by November 1. However, the state does not consider the payment delinquent unless the owner does not pay the tax by December 10. The second installment is due by February 1, although the state considers the payment delinquent if it received after April 10. Unsecured property taxes -- taxes not secured by real property such as land -- are due on January 1 and considered delinquent after August 31.
- California assesses a 10 percent penalty on taxes not paid by the delinquent date. On top of this penalty, the state can assess a 1.5 percent penalty for each month of delinquency if the property enters tax default. The state considers the taxes delinquent until the property owner pays all taxes, penalties and costs incurred by the state.
- After the delinquency date passes, the department that is owed the tax sends the property owner a notice of impending default. The department declares the property tax-defaulted if it does not receive the amount of money due by the date on the notice. Owners of tax-defaulted property have five years to redeem their property before the taxing entity takes possession of the property for its own use or to sell at public auction.
- After five years, the taxing entity must send the property owner a notice of foreclosure and publish the information in the local newspaper. The department must send another notice to the property owner after publication and before the auction of the property. After the second notice, the taxing entity can begin court proceedings to foreclose on the property. Until foreclosure, the property owner can regain his property by paying all amounts owed. Depending on the department, the property owner may be able to pay the amount due with an installment plan.
Due Dates
Penalties
Default
Foreclosure
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