Property taxes in California are due in two installments each year. The first installment is due November 1 and becomes delinquent if not paid by 5:00 p.m. on December 10. The second installment is due February 1 and becomes delinquent after April 10.1California State Board of Equalization. Property Tax Calendar Miss either deadline and the county automatically adds a 10% penalty to the unpaid amount.
The Two Installment Deadlines
California’s property tax year runs from July 1 through June 30. The first installment covers July 1 through December 31 and is due November 1, with a delinquency cutoff of 5:00 p.m. (or close of business, whichever is later) on December 10.1California State Board of Equalization. Property Tax Calendar
The second installment covers January 1 through June 30, is due February 1, and becomes delinquent after 5:00 p.m. on April 10.2Taxes. Property Tax Function Important Dates
If a due date or delinquency date lands on a Saturday, Sunday, or legal holiday, the deadline rolls to the close of business on the next business day.3California State Board of Equalization. Property Tax Annotations – 325.0015 – Section: 325.0000 Deadlines for Filing You can pay both installments together in November if you prefer, but the county won’t take the second one on its own before February 1.
Supplemental Bills Have Different Dates
If you recently bought your home or completed construction that raised its assessed value, you’ll get a supplemental tax bill on top of your regular annual bill. The supplemental bill reflects the difference between the old and new assessed value for the remainder of the fiscal year.4California State Board of Equalization. Supplemental Assessment Its due dates depend on when the county mails it:
- Mailed between July 1 and October 31: the bill follows the standard annual schedule, with December 10 and April 10 as the delinquency dates.
- Mailed between November 1 and June 30: the first installment is due the last day of the month after the mailing month, and the second installment is due the last day of the fourth month after the first installment was due.5OC Treasurer-Tax Collector. Supplemental Property Taxes
A supplemental bill mailed in January, for example, has its first installment due by the last day of February and its second by the last day of June. The dates on the bill itself are the ones that count, and they usually won’t match the November/February rhythm you’re used to.
Important for new homeowners: if your mortgage has an escrow account, your lender almost certainly will not pay the supplemental bill. The county doesn’t send a copy to your lender, so paying it is on you.5OC Treasurer-Tax Collector. Supplemental Property Taxes
What Happens If You Pay Late
There is no grace period beyond the delinquency date. Miss December 10 and a 10% penalty attaches to the first installment. Miss April 10 and the same 10% penalty attaches to the second installment, plus a cost that varies by county and can reach $55 under state law.6California Legislative Information. California Revenue and Taxation Code Division 1, Part 5, Chapter 2.1
If your taxes remain unpaid through June 30 of the fiscal year, the property enters “tax-defaulted” status. From that point on, a redemption penalty of 1.5% per month starts accruing on the unpaid balance, compounding the debt substantially over time.
Once property has been tax-defaulted for five years, the county tax collector can sell it, typically at public auction, to recover what’s owed.7Treasurer and Tax Collector. Delinquent Property Taxes That five-year window is your redemption period: pay the full amount owed with penalties and interest at any point before the sale and the default is cleared. If you can’t pay all at once, California allows a five-year installment plan on tax-defaulted property, with interest still running during the plan.
The three major credit bureaus stopped reporting tax liens in 2018, so a default no longer hits your credit report. The lien does still attach to the property, however, and it will show up on a title search, which can block a sale or refinance until it’s resolved.
How to Pay on Time
Most county tax collector offices accept payment through several channels:
- Online, by e-check (usually free) or by credit or debit card through a third-party processor that typically charges a convenience fee of around 2% to 2.4%.
- By mail, with a check or money order sent to the address on your tax bill. The postmark date determines whether you paid on time, but the USPS doesn’t postmark every piece of mail; depending on the postage, your envelope may arrive without one. A payment that shows up after the delinquency date with no postmark is treated as late, so mail at least a week ahead of the deadline.8Los Angeles County Treasurer and Tax Collector. Avoid Penalties by Understanding Postmarks
- In person at the county tax collector’s office during business hours. Some counties also take payment at designated banks or other authorized locations.
Options vary by county, so check your county tax collector’s website for the specifics. You’ll need the Assessor’s Parcel Number from your bill to look up your account online.
If Your Mortgage Has an Escrow Account
With an escrow account, your lender collects a share of your estimated property taxes with each monthly mortgage payment and pays the county on your behalf. Federal rules require the lender to make each payment on or before the delinquency date, and to pay on an installment basis rather than as a lump sum.9Consumer Financial Protection Bureau. 1024.17 Escrow Accounts
Your lender also has to run an escrow account analysis at least once a year and send you a statement within 30 days.10eCFR. 12 CFR 1024.17 – Escrow Accounts When your assessed value rises, that analysis often shows a shortage and your monthly payment goes up. Read the statement when it comes; escrow shortages are how a lot of homeowners first find out their taxes went up.
Escrow doesn’t take you off the hook. If the lender pays late and a penalty hits, you’ll need to work with them to get it resolved. And supplemental bills, as noted above, are yours to pay directly.