When are unsecured property taxes due?

 

The single installment is due on August 31st. Taxes that are on the unsecured roll as of July 31st if unpaid are delinquent at 5:00 p.m., or the close of business, whichever is later, on August 31", and thereafter subject to a delinquent penalty of 10 percent.

Taxes added to the unsecured roll after July 31", if unpaid are delinquent and subject to a penalty of 10 percent at 5:00 p.m., or the close of business, whichever is later, on the last day of the month succeeding the month of enrollment.  Example:  An unsecured assessment is created February 14, it will be due March 31.

Taxes transferred to the unsecured roll pursuant to any provision of law and already subject to penalties also transferred, shall be subject only to the additional penalties and costs prescribed below. Which shall attach beginning July 1st and on the first day of each month thereafter.

In addition to penalties imposed, the tax collector may collect actual costs of collection incurred by the county up to the time the delinquency is paid.

When the first day of the month falls on a Saturday, Sunday, or a legal holiday, any penalty to which the tax becomes subject on the date shall not attach if the tax collector receives payment in full by 5:00 p.m., or the close of business, whichever is later, on the next business day.

Ownership on the lien date of January 1 determines the obligation to pay taxes. The Disposing of the property or moving from the county after January 1 does not relieve the assessee of the tax liability for the entire fiscal year of July 1 through June 30.

Any proration of the tax liability is a matter between the buyer and the seller. The owner at 12:01 a.m. on January 1 is liable to the tax collector for the entire amount of the tax bill.