Frequently Asked Questions

The lien date is the date on which the unsecured tax is attached to the taxable item, (boat, airplane, etc), and that date is January 1 each year.

Tax liens attach as of 12:01 a.m. January 1 proceeding the fiscal year for which the taxes are levied.

A fiscal year for the county begins July 1 and ends June 30 each year.

Then you still are obligated to pay the taxes since you were the owner on January 1.

Taxes on the unsecured roll as of July 31, the date by which the bill must be sent, become delinquent if not paid on, or before, August 31.

After August 31 a penalty of 10%, a $29 lien intent fee, and a $17 lien release fee is attached to the unsecured taxes owed. In addition a 1.5% interest rate attaches 60 days following the attachment of 10% penalty. Plus there is an $8 notice fee attached each time a late notice is mailed. Don’t be late!

A tax lien is a lien imposed by law upon a property to secure the payment of taxes. A tax lien may be imposed for delinquent taxes owed on real property or personal property. If not paid by the delinquent date, a certificate lien will be recorded which results in the extra charges mentioned above. Once a certificate lien is recorded, a fee to record a release of lien must also be applied.

Unsecured taxes may be collected by seizure of funds from bank accounts, seizure of California income tax refunds, or by seizure and sale of any of the following property belonging or assessed to the assessee: personal property, improvements, and possessory interests.