You can possibly save costly penalties if, prior to the purchase of property and close of escrow, you make sure there are no prior delinquent taxes owing, and prearrange who pays the current installment due and owing.

If property is purchased in November, determine who is to pay the first installment due on or before December 10 for the period of July 1 through December 30.

Keep in mind that as a new property owner, California law requires that you be responsible for the timely payment of taxes on your property. DO NOT WAIT TO BE NOTIFIED or expect receipt of a tax bill. None may be forthcoming. Make it a matter of your personal attention and responsibility to find out what taxes are due and owing by you, as required by law.

In a normal escrow, current year taxes are usually prorated at the time of closing or escrow between the interested parties, based on the number of calendar days each party held ownership during the fiscal year which extends from July 1 through June 30. Proration is a matter strictly between the parties involved. The Treasurer-Tax Collector cannot adjust the taxes. The installment amount as shown on the tax bill is the amount due by the party determined at the close of escrow. Check your title papers to see if you were credited or debited an amount for the time in the fiscal year you owned the property.

Keep the County Assessor-Recorder informed of any change in address so that future tax bills will be mailed to the correct address. You may contact the Assessor-Recorder's at (530) 225-3600

What period of time does a secured property tax bill cover?

Answer: The secured tax bill covers a fiscal year. The fiscal year begins July 1 and ends on June 30 of the following calendar year.

When should I expect my secured property tax bill?

Answer: The Annual tax bills are mailed once a year by November 1, and can be paid in two installments. Every effort is made to get a copy of the tax bill to each new property owner. If you do not receive your tax statement by mid-November, contact the Tax Collector's Office to obtain a duplicate copy and to check your mailing address. If your mailing address is incorrect, please submit a change of address in writing to the Assessor's Office at the Shasta County Administration Center, 1450 Court Street, Ste. 208A, Redding, CA 96001. Don't wait until it's too late and you are required to pay penalties.

If you did not receive a bill, or if you recently purchased a property, you may obtain a duplicate tax bill by calling (530) 225-5511 or visiting our office.

My tax bill was mailed to the wrong address and I never received it. If I pay you immediately, will you remove the penalties?

Answer: Pursuant to the Revenue and Taxation Code Section 2610.5, failure to receive a tax bill does not excuse penalties.

When should I mail my payment to avoid penalties?

Answer: You can mail your payment, but in order to avoid the delinquent penalty, your payment envelope must possess a United States Postal Service postmark on or before the tax delinquent date. Remember, the delinquent dates are as follows:

  • First installment is due November 1 and delinquent at 5 p.m., December 10.
  • Second installment is due February 1 and delinquent at 5 p.m., April 10.

If the delinquent date falls on a weekend or holiday, the penalty is not imposed until 5 p.m. on the next business day.

Is a private postage meter date the same as the United States Postal Service postmark?

Answer: No. California law requires the tax collector to accept the U.S. postmark, not a private meter date, as the date of payment.

Can payments be postmarked on the deadline date?

Answer: Yes.

I placed my payment in the mailbox at the post office on the day my payment was due. Why was a late charge assessed?

Answer: Placing the envelope in the post office box does not guarantee that the mail will be processed the same day/evening. State law requires that a payment be treated as if it had been received on the date shown by the post office cancellation mark on the envelope. Only U.S. Federal Government postmarks will be accepted. To avoid penalties, ask to have the envelope hand canceled by the post office. Metered mail is not accepted as a valid cancellation.