This law outlines the procedures and responsibilities of the county auditor regarding the delivery of the tax assessment roll to the tax collector. By the fourth Monday in September, the auditor must provide the tax collector with an affidavit confirming the roll's accuracy, including corrections from the State Board of Equalization. If the roll is machine-prepared, it follows a similar process, specifying the role of electronic systems. The auditor must also liaise with the assessor and prepare tax bills with the tax collector's consent, ensuring everything is processed as required by law. The finalized tax amounts must be delivered by October 16th with a sworn statement from the auditor.

This law states that it's the responsibility of the tax collector to collect all property taxes.

When the local auditor hands over the assessment list to the tax collector, the tax collector is given the responsibility to collect all the taxes listed on both the local assessment roll and the board roll.

If property is added to the tax record after the tax collector has received the list, the auditor must quickly calculate and record the tax and any other fees, and update the records with the tax collector accordingly.

Property taxes listed on the secured roll in California are due on November 1st. This includes all taxes on personal property. For real property, half of the taxes are due. If there's an extra cent, it's due now unless marked for the second installment.

The law states that the second installment of property taxes on real estate listed on the secured roll must be paid starting February 1st.

You can pay your entire property tax bill when the first payment is due or any time before your property is marked as tax-defaulted. If you want to pay your property tax in parts, you must first pay the first installment before you can pay the second one. Even if you have unpaid taxes from previous years, the tax collector must accept your current year's tax payment. Paying your current taxes won't change any sales or liens because of past unpaid taxes.

This law allows the tax collector to accept early payment of the second installment of real property taxes at a discounted rate. This discount is available if the payment is made by the time the first installment is due. The board of supervisors decides the discount amount each year.

This law allows the tax collector to set an earlier date for when tax payments can start being made, before their official due date.

Each year by November 1, the tax collector must publish a notice that tells people when property taxes are due, when they become late, and what penalties apply if they're paid late. The notice also explains that all taxes can be paid when the first payment is due and mentions where and when these payments can be made.

This section requires that a notice be published once a week for two weeks in a local newspaper, if available. If no newspaper is published in the county, the notice must be posted in three public places within each township.

Every year by November 1, the tax collector must send a tax bill for each property on the secured roll, unless no taxes are due. If you don't get a bill, you still have to pay your taxes and any penalties. However, if taxes are late because the tax collector didn't send the bill correctly, you may be able to get penalties canceled. This can happen if the board of supervisors has allowed the tax collector to have procedures for canceling penalties. Also, if you get a late or corrected bill, penalties will be canceled if you pay within 30 days. You must always have at least 30 days to pay your tax bill without penalties.

This law requires the tax collector to send an informational copy of a tax bill to the property owner when the bill is sent to someone else who is authorized to pay the taxes on their behalf. The copy must clearly state that it is not the actual bill and that the real bill has been sent to someone else for payment.

If you bought, newly built, or inherited a property last year, your tax bill must include information about property tax relief options and how to defer taxes.

This rule is mandatory for large counties with more than 4 million people and optional for smaller counties, pending approval by local officials.

All tax bills in California must include a notice that if taxes are not paid on time, additional charges will apply. These extra charges can include penalties for late payment, various costs, penalties for redeeming unpaid taxes, and a redemption fee.

If a county department or employee is responsible for collecting taxes, penalties, or fees owed to the county, and they cannot collect the money for some reason, they can apply to the county's board of supervisors to be relieved from the responsibility of collecting that money. They have to follow specific rules to do this.

If you want to apply for a discharge of accountability, here’s what you need to include: Describe what is owed, list the names of the people who owe it, and specify how much each owes. Additionally, estimate how much it will cost to collect what is owed. You may also include any other supporting details, unless the board of supervisors decides that detailed information isn't necessary.

This section allows the board of supervisors to officially relieve a department, officer, or employee from responsibility for certain charges. They can also instruct the county auditor to adjust these charges accordingly, so they no longer count against that party.

This law allows county departments, officers, or employees in California to choose not to collect any taxes, fees, or penalties that amount to $20 or less. However, this doesn't mean that people are off the hook for what they owe; they still have to pay any due taxes or fees, regardless of this rule.

This law allows California counties, if they choose, to use a special fund to adjust minor discrepancies up to $20 in tax payments owed to the county. This means if someone either overpays or underpays their taxes by $20 or less, the county can correct it using this fund without needing to go through complex paperwork. The amount of the difference, and to whom it applies, must be recorded properly.

Adjustments can be made through electronic accounting systems, without needing manual reports or checks. If a taxpayer overpays by $20 or less, the excess can either be put into a special account or refunded back to the taxpayer.

This law requires certain information to be included on each county tax bill or an accompanying statement. This includes the property's full assessed value, tax rate, special taxes, exemptions, total taxes due, and payment instructions.

There are also details about how to dispute the assessed value, including the right to an informal review and how to apply for a formal reduction.

If a school district provides special tax exemptions, the bill must note that more information is available on the tax collector's website. This law became operative on January 1, 2020.

This law allows taxpayers to request a combined tax statement for all properties they own by September 1, as long as their county tax collector has chosen to follow this rule. The tax collector must inform taxpayers of this option and any related rules. When requesting, taxpayers must list each property by its official parcel number. Only one property owner can ask for a combined statement for any given parcel, and the request is valid for five years of taxes. The tax collector can charge a fee to cover the cost of preparing the statement. However, the combined statement is just for information; it doesn’t replace the actual tax bill. Also, tax collectors aren’t legally responsible for these combined statements, and this option only exists if the county's tax collector has officially agreed to it.

This law requires that tax bills for properties with unpaid taxes from previous years clearly show that those past taxes are in default. The bill must include clear language indicating the issue, such as 'prior year taxes delinquent' or 'unpaid prior year taxes jeopardize property,' to alert property owners about the seriousness of the situation.

This law requires that the tax collector issue separate tax bills for properties that are tax-defaulted and those that are not. If both types of property are combined in one assessment, the tax collector can ask the assessor to value them separately. The assessor must do this within 10 days and inform the auditor of the valuations.

This law requires that the auditor replaces the original assessment with new descriptions and valuations on the tax roll, calculates the taxes and penalties, and informs the tax collector about these changes.

This law says taxes must be paid at the tax collector's office unless the board of supervisors decides, based on the tax collector's suggestion and before payments are due, to allow tax payments at other places, which can include additional locations within the county.

This law requires the tax collector to note when and what date a tax payment is made directly on the tax roll or delinquent tax roll, right next to the specific tax that was paid.

This section allows a county's tax collector, with approval from the county's board of supervisors, to implement a system for marking the fact and date of property tax payments on machine-generated lists. This streamlines the process of recording tax payments.

When you pay taxes in cash or ask for a receipt, the tax collector must give you a receipt for free. This receipt will include the amount you paid, which fiscal year and tax installment the payment covers, and a description of the property associated with the payment.

This law explains that when a county sends a property tax bill to a homeowner who got a tax break called the 'homeowners' exemption' last year, they must also send a notice. The notice explains when the homeowner might lose that tax break, what penalties they might face if they keep claiming the exemption when they’re not eligible, and their responsibility to tell the assessor if they’re no longer eligible. Even if the homeowner doesn’t get the notice, they still need to inform the assessor if they shouldn’t be claiming the exemption.

When a county sends a tax bill, it must include a notice about property tax help available for seniors, as outlined in two specific laws. This notice is crafted by the Franchise Tax Board.

However, this requirement is only in place if the state funds these assistance programs. If there's no funding, the notice doesn't have to be included. The requirement will restart whenever state funding resumes.

At least once every 12 months, on dates approved by the auditor, the tax collector must report to the auditor about all the money collected in the previous period. On the same day, they need to submit a sworn statement confirming that all collected money has been properly paid according to the law.

Additionally, every year, the tax collector must provide a detailed, itemized account of all transactions and receipts since the last report. If the county uses a mechanized reporting system for four-week periods, the duties can be aligned with this system as allowed by local ordinances.

If you haven't paid your taxes by November 1, they become overdue at 5 p.m. or the end of the business day on December 10, whichever is later. After this deadline, a 10% late fee is added to your tax bill.

If the second half of your property taxes in California isn't paid by 5 p.m. or the end of the business day on April 10th, it becomes overdue. After this, you'll have to pay a 10 percent penalty.

In California, if property tax deadlines (December 10 or April 10) fall on a weekend or holiday, you have until 5 p.m. or the end of the next business day to pay before it is considered late. If county offices are closed on this next business day due to a local ordinance, that day is treated like a holiday, giving you more time to pay.

When the second half of property taxes aren't paid on time, the tax collector can charge up to $55 to cover the costs of handling the delinquent taxes. This fee applies to real property (except certain rights to use property called possessory interests), possessory interests themselves, and personal property linked to real estate. This charge is levied even if the property is listed due to a special assessment, regardless of its value being stated.

Before February 1st, the auditor is required to do several things with regard to unpaid property taxes listed on the secured roll. First, they must assess a penalty for any taxes not paid. Then, they total up these penalties and pass on the responsibility for collecting them to the tax collector. Finally, the auditor must give the secured roll to the tax collector.

When the second installment of property taxes is overdue, the tax collector must create a list called a 'delinquent roll'. This list will be organized either by number or alphabetically and will display all relevant details about the properties with unpaid taxes from the secured roll.

Before June 1st, the auditor must check the list of unpaid taxes (delinquent roll) against the list of all property taxes owed (secured roll). If the auditor finds the unpaid list correct, they need to total up the unpaid taxes and penalties, credit the tax collector for them, and settle all taxes and penalties with them.

If there are any unpaid taxes, the tax collector gives a receipt from the treasurer to the auditor and must report any missing amounts right away. The list of all property taxes owed will stay with the tax collector.

In three days after a settlement, the auditor has several duties: they must calculate and record penalties and costs on the list of overdue taxes. Then, they need to assign the responsibility of collecting the money owed from the overdue taxes to the tax collector. Additionally, the auditor must provide the tax collector with the certified list of overdue taxes.

This law requires the auditor to make the tax collector swear, under oath, that any property for which taxes have been paid is correctly marked as paid on the list of overdue taxes.

The law requires the auditor to total up any unpaid amounts on the delinquent tax roll, give the tax collector credit for those amounts, and then settle the final accounts with the tax collector.

This law section says that if tax rolls, which are records of taxes owed, are moved from one collector to another, the auditor is responsible for updating the records. The auditor will deduct the amount owed from the first collector's records and add it to the second collector's records.

If a tax collector doesn't pay or settle taxes within five days as required, they are responsible for paying the entire amount of the taxes they owe.

If taxes are not collected, the district attorney must sue the tax collector and the people who are financially backing them (called sureties). If the district attorney doesn't do this, the controller or board of supervisors can make them take action. Once the lawsuit starts, the tax collector cannot receive any credit for uncollected taxes.

This law says that a document, either the original or a certified copy, showing unpaid taxes on a property, can be used as initial proof in court. It proves certain details like the property's assessment, the delinquency, the exact amount of taxes owed, and that all legal procedures for assessing and taxing the property were followed.

If you've paid more than $20 extra in taxes than you owe, the tax collector has to notify you. They'll send this notice to your last known address. The notice will specify how much you overpaid and inform you about how to file a refund claim.

If you're owed a tax refund, it can be used to cover any overdue taxes you still owe on the same property.

This law allows the tax collector to accept partial payments from taxpayers who owe taxes and are falling short. With the approval of the board of supervisors, these payments will first cover any penalties, interest, and costs, and then go towards the actual taxes owed. Any remaining unpaid taxes will be treated as overdue, just like any other past due taxes.

This law lets property owners delay paying property taxes without penalties if they are waiting for the county assessor to decide if their property qualifies for tax relief under another specific rule. To get this deferment, the owner must ask for it within a year of getting their first tax bill and before January 1, 2024.

The delayed taxes have to be paid once the assessor reassesses the property and sends a new bill, or determines the property doesn’t qualify for the relief and notifies the owner. If taxes remain unpaid by the due date, they will incur penalties.

This rule applies only in counties with more than 4 million people unless smaller counties choose to adopt it. It’s set to expire on January 1, 2026.