Frequently Asked Questions...

The first installment is due November 1 and becomes delinquent at 5 p.m. on December 10. The second installment is due February 1 and becomes delinquent 5 p.m. on April 10. You may, if you choose, pay the entire tax bill when the first installment payment is made.

When the delinquent date falls on a Saturday, Sunday, or legal holiday, the time of delinquency is 5 p.m. on the next business day.

Since Supplemental tax bills are mailed throughout the year, they may or may not be due or delinquent at the same time as your annual tax bill.
 

It is still the property owner's responsibility to be sure all taxes are paid. The Tax Collector's Office is not responsible for payment or nonpayment by your lender. If your taxes are paid through an impound account and your lender requests your annual tax bill information, you will be mailed an informational copy of the bill each year.

Supplemental tax bills are not sent to your lender; they are mailed directly to you. It is your responsibility to contact your lender to determine who will pay the supplemental tax bill, you or your lender.
 

Secured Property Tax bills are mailed annually by November 1 and may be paid in two installments. We make every effort to mail a copy of the tax bill to new property owners. However, if you do not receive your tax statement by November 1, please contact the Tax Collector's Office to obtain a duplicate copy and to check your mailing address. If your mailing address is incorrect, please contact the County Assessors office at (530) 822-7160. Remember, as a property owner, you are ultimately responsible for ensuring your property taxes are paid on time, even if you do not receive a tax bill.

Frequently, a new property owner's regular tax bill is sent to the previous owner because the Tax Collector's Office is unaware the property has been sold. Regardless of the reason, if you do not receive a tax bill, contact this office at (530) 822-7117.
 

Payments placed in a mailbox may or may not be processed and mailed on the same day. If the deadline is near, we recommend that you take the envelope inside the post office for a hand-canceled stamp to ensure the correct postmark is applied. Metered mail is not accepted as a valid postmark.
 

The County Assessor first determines the value of your property. The Auditor-Controller then applies the general property tax rate of 1% plus additional special assessments applicable to your area. Your taxes are computed by multiplying your property value by your tax rate percentage. Depending upon where you live, additional direct charges may be added to your bill.
 

The address is placed on the tax bill according to your instructions. You provide the address when you record your deed and fill out a Preliminary Change of Ownership form, or when you request the County Assessor to change your mailing address.
 

You must advise the Assessor's Office. Do not use the address of your lender or accountant. It is very important to notify the Assessor's Office any time you change your mailing address, please contact the Assessors office at (530) 822-7160.

Remember, as a property owner, you are ultimately responsible for ensuring your property taxes are paid on time, even if you do not receive a tax bill.
 

If you were not the owner of record on January 1, the lien date, the prior owner's name will appear along with yours on the bill until the following fiscal year billing cycle.
 

Application for the homeowner's, veteran's, church, welfare and other exemptions may be obtained from the Assessor's Office. These programs allow, under specific qualifications, for assessment exemptions, which result in tax savings. Additional information may be obtained from the Assessor's Office at (530) 822-7160.

The State of California administers programs that provide property tax assistance and postponement of property taxes to qualified homeowners 62 years of age and older, blind, or disabled. For information regarding the Homeowner's Assistance Programs call (800) 868-4171 or visit www.ftb.ca.gov. For information regarding the Property Tax Postponement Program call (800) 952-5661 or visit www.sco.ca.gov.
 

No. There are annual secured tax bills and supplemental tax bills. Article XIIIA of the California Constitution requires reappraisal of property whenever a change in ownership occurs or there is new construction on the property. A supplemental tax bill represents the additional taxes due resulting from the reappraisal required by Law. A supplemental tax bill is in addition to the annual property tax bill.
 

No. Supplemental tax bills are not sent to your lender. These tax bills are in addition to your annual property tax bill and are mailed directly to you. It is your responsibility to contact your lender to decide who will pay the supplemental tax bill.
 

The total amount shown as due is payable upon the mailing of the supplemental tax bill. The delinquent dates are shown on the bill and vary throughout the year. Examine your supplemental tax bill(s) to determine the last day to pay without penalty.

Reminder: The supplemental tax bill(s) is in addition to the regular annual tax bill.
 

If the change of ownership occurs, or the new constructed is completed, between January 1 and May 31, then two supplemental bills are issued. One is for the fiscal year during which the change occurred and the other is for the following fiscal year.
 

If you purchase new property, or complete new construction on property, the Assessor will reappraise the property and send you a Notice of Supplemental Assessment. The supplemental tax bill, or a refund, will follow. Please remember, a supplemental tax bill is an additional tax due; it is in addition to your annual tax bill.
 

Delinquent 1st and 2nd installments are subject to a 10% penalty. Delinquent second installments are also subject to a $10 cost charge. Taxes which remain unpaid at the end of the fiscal year (June 30) are also subject to a 1-1/2% per month penalty and a $15 redemption fee.
 

Normally, the current year's property taxes are prorated between the buyer and seller at the close of escrow. The amounts paid are based on the number of days each party owned the property during the fiscal year (July 1 through June 30). If you are not sure the taxes were paid in this manner, please contact your title company for clarification.

If you purchase new property, or complete new construction on property, the Assessor will reappraise the property and send you a Notice of Supplemental Assessment. The supplemental tax bill, or a refund, will follow. Please remember, a supplemental tax bill is an additional tax due; it is in addition to your annual tax bill.
 

If you disagree with the assessed values as shown on the secured bill, you have the right to an informal assessment review by contacting the Sutter County Assessor's Office at (530) 822-7160. If after the informal assessment review you continue to disagree on the proper assessed value, you have the right to file an application for reduction in assessment for the following year with the Sutter County Assessment Appeals Board during the period of July 2 to September 15, inclusive. Applications forms may be obtained from the Clerk of the Board of Supervisors, 1160 Civic Center Blvd., Yuba City CA 95993.

If you choose to appeal your assessment, you should nonetheless pay the tax installment presently due and payable, by the appropriate deadline, if your appeal is granted a refund will be made. If you have not made a timely payment, you may incur penalties while the case is in appeals.