In California, property taxes are paid in two installments each fiscal year. The first installment is due November 1 and becomes delinquent after December 10; the second is due February 1 and becomes delinquent after April 10. Miss either delinquency date and a 10 percent penalty attaches automatically.1California State Board of Equalization. Property Tax Calendar County tax collectors mail annual secured tax bills in October for the fiscal year that runs July 1 through June 30.
The Two Installment Dates
Your annual secured property tax bill is split in half. Each half carries its own due date and its own delinquency cutoff, and the gap between the due date and the delinquency date is where most homeowners actually pay.
- First installment: due November 1. A 10 percent penalty attaches if the payment is not in by 5:00 p.m. (or close of business, whichever is later) on December 10.2California Legislative Information. California Revenue and Taxation Code 2618
- Second installment: due February 1. A 10 percent penalty attaches if the payment is not in by 5:00 p.m. (or close of business) on April 10.1California State Board of Equalization. Property Tax Calendar
When December 10 or April 10 lands on a weekend or legal holiday, the delinquency deadline rolls to the next regular business day.1California State Board of Equalization. Property Tax Calendar That shift catches people out more often than it should, so check the actual calendar each year rather than assuming the 10th is always your drop-dead date.
You can pay both installments at once in November if you prefer. Nothing requires you to wait until February for the second half. What you cannot do is pay only part of an installment and avoid the penalty; a partial payment leaves the balance delinquent.
What Happens If You Miss the Deadline
The 10 percent penalty is automatic. There is no grace period and no warning letter. One day late is the same as thirty days late for purposes of that first penalty. On a $5,000 installment, that is a $500 hit. Some counties also tack on a small administrative cost to a delinquent second installment.
If any portion of your annual secured taxes is still unpaid on June 30, the entire property moves into tax-defaulted status.1California State Board of Equalization. Property Tax Calendar At that point the math gets worse. A redemption penalty of 1.5 percent per month starts accruing on July 1, and a $15 redemption fee is added to the balance.3California State Controller’s Office. County Tax Collectors Reference Manual – Chapter 5 That 1.5 percent monthly rate works out to 18 percent per year.
After five years in tax-defaulted status, the county tax collector can sell the property at auction to recover what is owed. For nonresidential commercial property, or property subject to a nuisance abatement lien, that window shortens to three years.4Justia Law. California Revenue and Taxation Code 3691-3731.1 You keep the right to redeem the property at any point before the sale by paying all delinquent taxes, penalties, and fees in full. That right ends at close of business on the last business day before the scheduled sale.5California Legislative Information. California Revenue and Taxation Code 3707
When a Penalty Can Be Canceled
California law lets county tax collectors and auditors cancel delinquency penalties, but the grounds are narrow. The most common path requires showing the late payment resulted from reasonable cause and circumstances beyond your control, despite the exercise of ordinary care. You also have to pay the full tax amount no later than June 30 of the fourth fiscal year after the tax became delinquent.6California Legislative Information. California Revenue and Taxation Code 4985.2
Penalties can also be canceled when you made a payment on time but sent the wrong amount, provided you pay the shortfall within 10 days of the tax collector’s notice.6California Legislative Information. California Revenue and Taxation Code 4985.2 Court orders and documented hardship from government shelter-in-place orders are two additional grounds. Forgetting the date or running short on cash does not qualify. The decision is discretionary, so even a solid case is not guaranteed relief.
Supplemental Bills Have Their Own Due Dates
If you bought a home or completed new construction, you will get a supplemental tax bill in addition to the annual secured bill. The assessor reassesses value as of the event date, and the supplemental bill covers the difference in taxes for the remainder of the current fiscal year. When the event happens between January 1 and May 31, expect two supplemental bills: one for the current fiscal year and one for the full upcoming fiscal year.7California State Board of Equalization. Supplemental Assessment
Supplemental bills do not share the annual bill’s delinquency schedule. Bills mailed between July 1 and October 30 do follow the same December 10 and April 10 cutoffs. Bills mailed between November 1 and June 30 use a different rule: the first installment becomes delinquent on the last day of the month after mailing, and the second installment becomes delinquent four months after that.8Marin County. Property Tax Penalties – Late Payments
Supplemental bills are the number one source of surprise charges for new homebuyers, and your lender’s escrow account almost never covers them. Watch the mail in the months after closing and pay those bills directly.
How to Pay On Time
County tax collector websites accept electronic check payments, usually at no cost, and credit or debit card payments with a convenience fee of roughly 2.3 percent. Electronic check is the simplest route for most homeowners.
Paying by mail works, but the postmark rule is strict. Make the check payable to the county tax collector, include the payment stub, and make sure the envelope carries an official USPS postmark on or before the delinquency date. A private postage meter stamp does not count. If the envelope arrives late without a qualifying postmark, the penalty applies even if you mailed it on time. County tax collector offices also take cash, checks, and money orders in person.
If Your Lender Uses an Escrow Account
When your mortgage servicer collects property taxes through an escrow (impound) account, part of your monthly payment is set aside for taxes and the servicer pays the county by each delinquency deadline. Under federal rules, the servicer must pay before the penalty date as long as your mortgage payment is not more than 30 days overdue. Because California allows installment payments at no extra fee, the servicer must pay in installments rather than as a lump sum.9Consumer Financial Protection Bureau. Regulation 1024.17 – Escrow Accounts
Even with escrow, keep an eye on the bill. If something goes wrong and the payment misses the deadline, the 10 percent penalty still hits your account. And supplemental bills, as noted above, will not be covered. You pay those yourself.
If You Can’t Pay: Postponement for Seniors and Disabled Homeowners
California’s Property Tax Postponement program, run by the State Controller’s Office, lets qualifying homeowners defer payment until they sell, move, or die. You must be at least 62, blind, or disabled, with household income of $55,181 or less and at least 40 percent equity in the home.10California State Controller’s Office. Property Tax Postponement Fact Sheet
Postponed taxes accrue simple interest at 5 percent per year, and the total becomes a lien on the property.10California State Controller’s Office. Property Tax Postponement Fact Sheet For the 2025–26 fiscal year, the application deadline is February 10, 2026.11California State Controller’s Office. Property Tax Postponement Five percent is a much lighter burden than the 18 percent annual rate that stacks up on tax-defaulted property, so if you qualify and the alternative is default, the program is worth a serious look.