On this page
- How does the California property tax calendar work?
- What happens if you miss the December 10 or April 10 deadline?
- Does the delinquency deadline ever move?
- How do you actually pay California property taxes?
- What about supplemental property tax bills?
- What about business personal property taxes?
- Can you appeal your assessed value to lower your bill?
- Frequently asked questions
- Related reading
- Related reading
California Property Tax Due Dates: When to Pay and What Happens If You're Late
California property taxes are due in two installments each year — November 1 and February 1 — and become delinquent if not paid by December 10 and April 10, respectively. Missing either cutoff triggers a 10% penalty with no grace period.
That schedule trips up a lot of homeowners, especially those who recently paid off a mortgage and lost the escrow cushion that was quietly handling this for them. Here's the full picture so nothing catches you off guard.
How does the California property tax calendar work?
The California property tax year runs from July 1 through June 30 — not January through December. Your county assessor values your property as of January 1 (the "lien date"), and the annual secured tax bill typically arrives around October or November.
To understand how that assessed value is calculated in the first place, see how California property taxes work.
That annual bill covers the full fiscal year but is split into two installments:
| Installment | Due date | Delinquent after |
|---|---|---|
| First (July–December portion) | November 1 | December 10 |
| Second (January–June portion) | February 1 | April 10 |
The due date is when you should pay. The delinquency date is when the penalty clock starts. You have roughly five to six weeks between the two — use that window.
What happens if you miss the December 10 or April 10 deadline?
A flat 10% penalty is added to the unpaid installment the moment it goes delinquent. For the second installment, there's also a $10 administrative fee on top of the 10% penalty if you miss April 10.
Miss both deadlines entirely and let the full bill go unpaid past June 30, and the property enters "tax default." At that point, the state charges a redemption fee of 1.5% per month on the outstanding balance. If the default continues for five years, the county can move toward a tax sale.
In practice, most homeowners catch a late payment well before it reaches default. But penalties compound faster than people expect — paying late in December rather than waiting until January avoids the 10% hit on the first installment entirely. If you're dealing with back taxes or penalties that have already accumulated, IRS and state tax problem help is worth a conversation.
Does the delinquency deadline ever move?
Yes. When December 10 or April 10 falls on a weekend or a county holiday, the deadline shifts to the next business day. This doesn't happen every year, but it's worth verifying with your county's tax collector rather than assuming the date is fixed.
Los Angeles County, Alameda County, Santa Clara County, and San Diego County all maintain their own tax collector portals with confirmed payment deadlines and real-time account lookup. The underlying state deadline structure is the same statewide — the county handles collection.
How do you actually pay California property taxes?
Every California county tax collector accepts payment online, by mail, and in person. Online payment through your county's portal is the most reliable option for avoiding postal delays near the December and April deadlines.
A few things to know:
- Online payments: Typically accepted by e-check (usually no fee) or credit/debit card (convenience fee applies, usually 2–3%).
- Mail: Must be postmarked by the delinquency date — not received by it. Use certified mail if you're cutting it close.
- In person: Available at the county tax collector's office during business hours; check holiday closures around December 10.
- Installment plans: If you've already fallen behind, many counties offer a payment plan for defaulted taxes. You'll still owe the penalties, but it stops the clock on further charges.
If you own property in multiple counties or want to build these deadlines into a broader financial plan, tax planning services can help you keep the calendar organized alongside your income taxes and estimated payments.
What about supplemental property tax bills?
Supplemental bills are separate from your regular annual bill and arrive on a different schedule. They're issued when a property changes ownership or when new construction is completed — the assessor is catching up on a mid-year change in assessed value.
For a full breakdown of how these reassessments are triggered, how property assessments work in Los Angeles County covers the mechanics in detail.
Supplemental bills are pro-rated based on the number of months remaining in the fiscal year when the triggering event occurred. If the bill covers more than seven months, it splits into two installments with the standard November/February due dates. If it covers seven months or fewer, it's a single payment.
New homeowners who closed escrow between January and May often get surprised by a supplemental bill arriving months after they moved in. It's legitimate — it reflects the reassessment to your purchase price under Proposition 13.
What about business personal property taxes?
California counties also tax business personal property — equipment, furniture, computers, and other tangible assets — under the "unsecured roll." This is easy to confuse with real property taxes, but it's a separate bill on a separate schedule.
Unsecured property tax is due August 31. Miss it and a 10% penalty applies immediately. If unpaid past June 30 of the following year, additional enforcement steps follow.
For landlords thinking through the deduction side of owning investment property, what Lancaster landlords can deduct on their taxes is a useful read. And if you're a small business owner tracking both personal and business property obligations, monthly bookkeeping services helps make sure nothing slips through.
Can you appeal your assessed value to lower your bill?
Yes. If your property's assessed value seems higher than what it would actually sell for on the open market, you can file an assessment appeal with your county's Assessment Appeals Board. In Los Angeles County, the standard filing window runs July 2 through November 30 for the current tax year.
How to lower your property taxes in Los Angeles County walks through the appeal process, Proposition 13 protections, and situations where a reassessment to a lower value is possible.
This article is general information about California property tax law — not tax advice for your specific situation. Deadlines, penalties, and procedures can vary by county and change year to year. Consult a tax professional for guidance on your circumstances.
Frequently asked questions
When are California property taxes due?
California property taxes are due in two installments: November 1 (first installment) and February 1 (second installment). They become delinquent — and subject to a 10% penalty — if not paid by December 10 and April 10, respectively.
What is the penalty for paying California property taxes late?
A 10% penalty is added the day after each delinquency date. The second installment also carries a $10 administrative fee if missed. After June 30, unpaid taxes enter default status, which triggers a 1.5% monthly redemption charge on the outstanding balance.
Do I need to pay property taxes if my lender handles escrow?
Most mortgage servicers collect property taxes through an escrow account and pay the county on your behalf — you won't see a separate bill. Once your mortgage is paid off or if your loan doesn't include tax escrow, the bill comes directly to you and the payment is entirely your responsibility.
What is the lien date for California property taxes?
January 1 is the lien date — the date the county assessor determines the taxable value of your property for that fiscal year. The tax bill arrives months later, around October or November, but your legal obligation is established as of January 1.
I just bought a home in California. Will my property taxes change?
Yes. Under Proposition 13, a change of ownership triggers a reassessment to your purchase price. You'll receive a supplemental tax bill in addition to the regular annual bill, covering the difference between the previous assessed value and your purchase price for the months remaining in the fiscal year. Booking a consultation can help you plan for both the supplemental bill and your first full-year tax installments.