Property Taxes

This is an overview of the property tax system. This information should be especially helpful to new homeowners who are paying property taxes for the first time.

Property taxes are collected by the County Tax Collector for schools,county government, cities, and special districts. The California Revenue and Taxation Code governs the collection of property taxes in the State of California.

The Tax Collector accepts cash, money order, check, Discover, American Express, Visa and Mastercard or E-Check.

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Defaulted Taxes Installment Plan Can I pay my delinquent taxes in payments?

Answer: Yes. The Installment Plan of Redemption (5-pay plan) is a plan that allows a taxpayer the ability to pay delinquent taxes in five (5) installments.

It is strongly recommended that prior to applying for the Installment Plan of Redemption, you contact your lender/mortgage company to ensure they allow the payment plan to pay tax defaulted taxes.

Secured Taxes As a property owner, what are my responsibilities for the payment of taxes?

Answer: As the owner of property in Shasta County County, you are responsible for the payment of your property taxes. If you are a new owner, taxes may have been prorated between the buyer and seller in escrow. These funds may not have been withheld for payment to the County Tax Collector. Ask your escrow officer or real estate adviser, or call our office.

Supplemental Taxes

State law requires the immediate reassessment of property(for tax purposes) whenever a change of ownership or completion of construction occurs. If applicable, you will receive a supplemental tax bill reflecting the change in value for the balance of the tax year. Due dates for a supplemental tax bill depends on when the bill is mailed. A decrease in value will result in a negative supplemental tax bill being issued. These negative bills or refunds do not cause a change to your current annual tax bill which must be paid timely to avoid penalty.

Tax Defaulted Property How do properties become "Subject To Power To Sell"?

Upon the failure of the property owner to meet the payment obligation of his or her property tax by the final due date, usually June 30 of each year, the tax default status is noted in "Important Information" section of the annual tax statement. A list of tax-defaulted properties is published in the local newspaper once a week for three consecutive weeks the following year.

The default opens a 5 (five) year waiting period during which the delinquent taxes, interest, and penalties accumulate until redeemed.

Unsecured Taxes

Most unsecured bills are mailed July 31. These bills must be paid on or before 5 p.m. on August 31. If the bill is mailed after July 31, the delinquent date is extended to the end of the month following the bill’s issuance. In other words, if your bill is mailed in September, the delinquent date would be October 31.

How are the unsecured tax amounts determined?

Answer: The January 1 value is multiplied by the tax rate (usually 1% plus voter approved indebtedness). The unsecured tax rate is the prior year's secured rate.

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Property Taxes

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