Unsecured taxes are payable in one installment.

Unsecured taxes are delinquent if unpaid by 5:00 p.m. on August 31st. If August 31st falls on a Saturday, Sunday or a legal Holiday, the time of delinquency is 5:00 p.m. on the next business day.
Failure to make payment in full by the stated delinquency date will result in a 10% penalty.

Typical items assessed as unsecured property include, but are not limited to, the following:

• Aircraft
• Water craft
• Business property
• Mining rights
• Mobile Homes not attached to a foundation
• Cabins on leased or publicly owned property
• Leased business equipment

The assessed owner, as of January 1st preceding the fiscal year for which taxes are levied, is responsible for the taxes due. The disposal or sale, the removal or relocation of the property on or after January 1st does not relieve the assessee from the tax liability. In the event of the sale of the property, any proration of tax liability is a matter strictly between the buyer and seller.

Failure to receive a tax bill shall not relieve the lien of taxes or prevent the imposition of penalties imposed by the Revenue and Taxation Code.

Certificate of Lien

A Notice of Intent to File a Certificate of Lien for unsecured property taxes is mailed to the owner if taxes are unpaid after August 31st. Recordation of the Certificate of Lien occurs fifteen days after the date of mailing the Notice of Intent to File a Certificate of Lien.

The Certificate of Lien will be recorded with the County Recorder against the assessed owner of record. Because the Lien is a matter of public record, it may affect any credit or real property transaction in the name of the assessed owner of record. The Lien for taxes remains in effect for a period of ten years and is renewable for two additional ten-year periods.

Additional interest accrues the first day of each month beginning with November 1st at the rate of 1.5% of the original tax amount.

Throughout the delinquent period, the unsecured amount may incur some or all of the following fees:

• $19.00 – Release of Lien fee
• $13.00 – Out of County Release of Lien or Renewal fee
• $35.80 – Tax Collector processing fee
• $16.00 – DMV fee (water craft)
• $16.00 – FAA fee (aircraft)
• $13.50 – Interagency Intercept Program fee for Franchise Tax Board