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.

When are the annual tax bills mailed?

Answer: Annual tax bills are mailed once a year by November 1st, and can be paid in two installments. Every effort is made to get a copy of the tax bill to each new property owner. To avoid penalties, you should check the status of your property taxes and/or request a duplicate bill by calling our office. Don't wait until it's too late and you are required to pay penalties.

You may also be responsible for payment of supplemental property taxes. When property changes ownership or new construction occurs, the property is reassessed. If the property has been reassessed at a higher value, you will receive one or more supplemental tax bills in addition to the annual tax bill. If the property has been reassessed at a lower value, you may be due a refund.

Annual tax bills are mailed by November 1st. If you do not receive your annual tax bill by November 10th, you should contact the County Tax Collector's Office. Please have your assessment number available. Supplemental tax bills, which are in addition to the annual tax bill, are mailed throughout the year.

What information is included with my tax bill?

Answer: The annual tax bill identifies the following:

• The owner of record as of the legal lien date (January 1).
• The property location, when available.
• The assessed value of the property.
• The amount and type of exemption, if applicable.
• The amount of taxes due on the first and second installments, as well as the total of taxes due.
• A breakdown of the types of taxes being collected, including the general tax levy (the constitutional 1% levy), locally.
• Voted special taxes, and city or district special assessments.

If your bill bears the statement "Prior Years Taxes Unpaid", this in an indication that there are delinquent taxes from prior years, which are not included in your bill.

What are the due and delinquent dates?

Answer: You may pay your annual tax bill in two installments. The first installment is due November 1st and becomes delinquent if not paid at the County Tax Collector's Office by 5 p.m. on December 10th*, or if the payment is not postmarked by that date. You may, if you choose, pay the entire tax bill when the first installment payment is made. The second installment is due February 1st and becomes delinquent if not paid at the County Tax Collector's Office by 5 p.m. on April 10th*, or if the payment is not postmarked by that date. The second installment cannot be paid before the first installment.

Supplemental tax bills are mailed throughout the year, and have various due and delinquent dates.

Avoid Penalties by Understanding Postmarks.

Property tax payments must be received or postmarked by the delinquency date to avoid penalties. If a payment is received after the delinquency date, with no postmark or a late postmark, the payment is considered late and penalties will be imposed, in accordance with State law. The 1st installment will be imposed a 10% penalty and the 2nd installment will be imposed a 10% penalty and a $10 cost. For example, if the amount due for the 1st installment is $2,000, a 10% penalty of $200 will be imposed. If the amount due for the 2nd installment is $2,000, a 10% penalty of $200 and a $10 cost (total $210) will be imposed.

Postmarks are imprints on letters, flats, and parcels that show the name of the United States Postal Service (USPS) office that accepted custody of the mail, along with the state, the zip code, and the date of mailing. The postmark is generally applied, either by machine or by hand, with cancellation bars to indicate that the postage cannot be reused.

Taxpayers who send their payments by mail are cautioned that the USPS only postmarks certain mail depending on the type of postage used, and may not postmark mail on the same day deposited by a taxpayer.

Postage that IS postmarked:

• STANDARD POSTAGE STAMPS: Stamps purchased and affixed to mail as evidence of the payment of postage.

Postage that is NOT postmarked:

• METERED MAIL: Mail on which postage is printed directly on an envelope or label by a postage machine licensed by the USPS. Many private companies use these types of postage machines.
• PRE-CANCELED STAMP: Stamps sold through a private vendor, such as stamps.com.
• AUTOMATED POSTAL CENTER (APC) STAMPS: Stamps, with or without a date, purchased from machines located within a USPS lobby.
• PERMIT IMPRINT: Pre-sorted mail used by bill pay services, such as online home banking.

If you use these types of postage, the USPS will not postmark your mail. You will be charged a 10% penalty and a $10 cost, if applicable, if we do not receive your mailed payment by the delinquency date.

Other options:

Purchase and complete a CERTIFICATE OF MAILING from the USPS, which is a receipt that provides evidence of the date that your mail was presented to the USPS for mailing. It can only be purchased at the time of mailing through the USPS. The USPS charges a fee for this service.

Purchase a POSTAGE VALIDATED IMPRINT (PVI) Label from a USPS retail counter or window. The PVI is applied to a piece of mail by personnel at the retail counter or window when postage has been paid to mail that item. The item is retained in USPS custody and is not handed back to the customer. The date printed on the PVI label is the date of mailing.

What happens if I fail to pay my taxes on time?

Answer: If you do not pay the first installment of your annual tax bill at the County Tax Collector's Office by 5 p.m. on December 10th*, or if the payment is not postmarked by that date, a 10% delinquent penalty is added to the unpaid balance.

If you fail to pay the second installment at the County Tax Collector's Office by 5 p.m. on April 10th*, or if the payment is not postmarked by that date, a 10% penalty plus a cost of $10.00 is added to the unpaid balance.

If you fail to pay any installment at the County Tax Collector's Office by 5 p.m. on June 30th, or if the payment is not postmarked by that date, then the property becomes tax defaulted and additional penalties and fees accrue.

If you fail to pay the installments of your supplemental tax bill(s) by the applicable delinquency date, the same penalties and costs accrue as for delinquent annual property taxes.