Kern County Property Tax: Due Dates, Payment Methods & Late Penalties

Kern County property tax due dates fall on November 1 for the first installment and February 1 for the second, with each becoming delinquent after December 10 and April 10 respectively. Miss either delinquency date and a flat 10 percent penalty is added automatically to the unpaid amount.1California Legislative Information. California Code Revenue and Taxation Code 2617 – Collection Generally2California Legislative Information. California Code Revenue and Taxation Code 2618 The Kern County Treasurer-Tax Collector handles secured property tax collections, and the dates are fixed by state law, so they do not shift from year to year.

The Two Installment Deadlines

California’s property tax year runs July 1 through June 30, and the bill is split in half.

When December 10 or April 10 lands on a weekend or legal holiday, the delinquency time shifts to the close of business on the next business day. Beyond that, there is no grace period and no courtesy reminder from the county. The penalty hits automatically.

You can pay both installments at once in the fall if you prefer, but you cannot pay the second before the first. The county applies payments to the oldest balance first.

How to Pay Before the Deadline

Kern County accepts payment three ways, and the method you pick affects both cost and the date your payment is considered received.

Online

The Treasurer-Tax Collector’s website takes credit cards, debit cards, and electronic checks. Electronic checks (ACH) are free. Credit and debit card payments carry a non-refundable service fee of 2.19 percent of the amount paid, with a $2.00 minimum.5Kern County Treasurer-Tax Collector. Kern County Treasurer-Tax Collector – On-line Tax Payment Terms and Conditions On a $3,000 installment, the card convenience fee is roughly $66, so an electronic check is almost always the cheaper way to pay online.

To pull up your bill you need either your Assessor’s Parcel Number (APN) or your 10-digit Assessment Number (ASMT). Both appear on prior tax bills and on your grant deed, and the county Assessor-Recorder’s parcel map search lets you look up the APN by address if you cannot find either.6Kern County. Assessors Parcel Map Search7Kern County Treasurer and Tax Collector. Kern County Treasurer and Tax Collector – Secured Property

By Mail

Checks and money orders go to the payment processing center, not the Bakersfield office: KCTTC Payment Center, P.O. Box 541004, Los Angeles, CA 90054-1004.8Kern County Treasurer and Tax Collector. Kern County Treasurer and Tax Collector Under California law, a mailed payment is treated as received on the date of the U.S. Postal Service postmark on the envelope. If there is no legible postmark, the payment counts as received when it physically arrives.9California Legislative Information. California Code Revenue and Taxation Code 2512 If you are mailing close to December 10 or April 10, use certified mail or another tracked service so you have proof of the postmark date.

In Person

The Treasurer-Tax Collector’s office at 1115 Truxtun Avenue, 2nd Floor, Bakersfield, is open Monday through Friday from 8:00 a.m. to 5:00 p.m. and takes cash and checks at the counter.10Kern County Treasurer and Tax Collector. Kern County Treasurer and Tax Collector – Contacts Expect lines in the days right before each delinquency date.

If a Mortgage Servicer Pays Through Escrow

Many homeowners never write the check themselves because their lender collects a share of the taxes monthly and pays the bill from escrow. Federal regulations require your loan servicer to make the payment before the delinquency date, provided your mortgage is not more than 30 days past due.11Consumer Financial Protection Bureau. Escrow Accounts The legal obligation to pay still sits with you as the owner, so if the servicer misses or misapplies the payment, you are the one who absorbs the penalty. A few days after each deadline, log in to the Treasurer-Tax Collector’s site and confirm both installments show as paid.

What Happens If You Miss a Deadline

The late-payment penalty is a flat 10 percent of the unpaid installment, added at the moment the delinquency time passes.1California Legislative Information. California Code Revenue and Taxation Code 2617 – Collection Generally2California Legislative Information. California Code Revenue and Taxation Code 2618 There is no sliding scale. One day late and two months late carry the same 10 percent. On a $2,500 installment, that is $250 added overnight.

If both installments remain unpaid when the fiscal year closes on June 30, the property is declared tax-defaulted by operation of law at 12:01 a.m. on July 1.12California Legislative Information. California Code Revenue and Taxation Code 3436 Before that happens, the tax collector publishes a notice of impending default on or before June 8, which is your last practical chance to pay without entering default.13California Legislative Information. California Code Revenue and Taxation Code 3351

Once in default, redemption penalties start accruing at 1.5 percent per month on the unpaid taxes, beginning July 1. That compounds with each additional year of unpaid taxes.14California Legislative Information. California Code Revenue and Taxation Code 4103 At 18 percent annually, the balance grows quickly. To clear the default, you must pay the defaulted taxes, all accumulated penalties, a redemption fee, and any recording fees.

The county can sell a tax-defaulted home at public auction five or more years after the default date. For nonresidential commercial property the timeline is three years, and a local government or nonprofit can request an accelerated three-year sale for properties classified as a public nuisance.15California Legislative Information. California Code Revenue and Taxation Code 3691 Letting taxes stay unpaid for a few years puts the property at real risk of being sold.

Getting a Late Penalty Canceled

The Treasurer-Tax Collector will consider canceling a late penalty, but the standard is narrow. You must show the late payment resulted from reasonable cause and circumstances beyond your control, and that you exercised ordinary care and were not merely negligent.16Kern County Treasurer and Tax Collector. Kern County Treasurer and Tax Collector – Penalty Waiver Policy Serious medical emergencies, documented mail carrier errors, or a death in the immediate family may qualify. Forgetting, being out of town, or never receiving a bill generally will not.

The process has three steps:

  • Pay the full taxes, penalties, and costs first, or enter a formal redemption installment plan and make the initial payment. The county will not act on your request until the balance is paid.
  • Submit the county’s penalty cancellation form, signed under penalty of perjury, with any supporting documentation. You have four years from the original delinquency date to file.
  • Wait for a written decision within 30 days. If denied, you have 10 days to request review by a three-person committee made up of the Treasurer-Tax Collector, the Auditor-Controller-County Clerk, and County Counsel. That committee’s decision is final.

Supplemental Bills Have Their Own Deadlines

New owners are often surprised by a separate supplemental tax bill a few months after closing. When property changes hands or new construction is completed, the assessor reappraises the property at its current market value, and the difference between the old and new assessed value is prorated for the remaining months of the fiscal year. That prorated amount is billed on its own.

If you buy between January 1 and May 31, you can receive two supplemental bills: one for the remainder of the current fiscal year and one for the following fiscal year. Supplemental bills have their own due dates and their own 10 percent delinquency penalties, independent of the November and February installments on the regular annual bill. Many mortgage servicers do not pay supplemental bills automatically, so open the mail carefully in the months after closing and confirm payment yourself.