Treasurer - Tax Collector
Frequently Asked Questions
- What are secured Property Taxes?
- When are current year secured property taxes due?
- The lender no longer pays the taxes. How do I get payment stubs?
- I did not receive the tax bill. How do I get another bill?
- How can I change my mailing address?
- How can I get Property Tax Assistance for Senior Citizens, Blind and Disabled Persons?
- How can I get Property Tax Postponement for Senior Citizens or Blind or Disabled Persons?
- What if I disagree with the assessed value as shown on my tax bill?
- What is an unsecured property supplemental tax bill?
- What are special assessments?
- What happens if my current year secured property tax amount due is unpaid by June 30 at 5:00 p.m.?
- What is a secured property supplemental tax bill?
- What is a secured property escape tax bill?
- What are unsecured property taxes?
- When are unsecured property taxes due?
- What if I disagree with the assessed value as shown on my unsecured tax bill?
- What is an unsecured property supplemental tax bill?
- What is an unsecured property escape tax bill?
- What are secured Property Taxes?
Taxes on which the property taxes are a lien against real property.
Back to top
- When are current year secured property taxes due?
The Total Amount Due is payable in two installments:
- The 1st installment is due on November 1, and is delinquent at 5:00 p.m. December 10, after which a 10% penalty attaches.
- The 2nd installment is due on February 1, of the following year and is delinquent at 5:00 p.m. April 10, after which a 10% penalty and $20 cost attach.
- In order to pay both installments at the same time, remit the total amount due with both installment payment stubs by December 10.
- If December 10 or April 10 falls on a Saturday, Sunday, or a legal holiday, no penalty is charged if payment is made by 5:00 p.m. on the next business day.
Back to top - The lender no longer pays the taxes. How do I get payment stubs?
Although you do not need a payment stub to pay your taxes, you can order a duplicate tax bill by calling (530) 842-8340 or by visiting the office.
Back to top - I did not receive the tax bill. How do I get another bill?
You can order a duplicate tax bill by calling (530) 842-8340 or 1-888-854-2000-8-8340.
- How can I change my mailing address?
You can request a change of mailing address by writing or visiting the Assessor's Office at 311 Fourth St., Yreka, CA 96097.
Back to top - How can I get Property Tax Assistance for Senior Citizens, Blind and Disabled Persons?
The 2009/2010 state budget suspended funding for the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law, which provides direct cash assistance. The Franchise Tax Board (FTB) will not be issuing Homeowner and Renter Assistance (HRA) Program instruction booklets and will not accept HRA claims for the 2009 claim year. For the most current information on the HRA program, go to http://ftb.ca.gov and search for HRA.
Back to top - How can I get Property Tax Postponement for Senior Citizens or Blind or Disabled Persons?
On February 20, 2009, the Governor signed Chapter 4, Statues of 2009, which immediately suspends the Senior Citizens Property Tax Deferral Program. This legislation prohibits the filing of claims for property tax postponement and prohibits the Controller from accepting claims filed after February 20, 2009. As a result of the program suspension, the Controller will no longer accept claims for property tax postponement pending modification or repeal of this new law. However, the Controller's Office will continue processing claims postmarked prior to February 20, 2009. For the most current information on the PTP program please visit our website at http://sco.ca.gov.
Back to top - What if I disagree with the assessed value as shown on my tax bill?
If you disagree with a change in the assessed value as shown on the tax bill, you have the right to an informal assessment review by contacting the Assessor’s Office at (530) 842-8036 or toll free at 1-888-854-2000-8-8036. If you disagree with the result of the informal review, you have the right to file an application for reduction in assessment for the following year with the Siskiyou County Assessment Appeals Board during the period from July 2 to November 30 inclusive. The Assessment Appeals Board is located at the County Clerk's Office, 510 N. Main Street, Yreka, California 96097).
Application for review and equalization of an assessment made outside of the regular assessment period must be filed with the Clerk of the Assessment Appeals Board no later than 60 days after the receipt of the "Notice of Escape Assessment" or the tax bill for the assessment. Receipt by the assessee of a tax bill based on an assessment made outside of the regular assessment period constitutes a notification of such assessment. (Section 1605 RTC)
Back to top - What is an unsecured property supplemental tax bill?
An unsecured supplemental assessment is an adjustment in real property valuation resulting from upward changes in assessed value due to changes in ownership or completion of new construction where the assessment is not a lien on real property. An unsecured property supplemental tax bill retroactively taxes the supplemental assessment of property on a pro-rata basis as a result of the assessor's reappraisal of property at its full cash value on the date that a change in ownership occurs or new construction is completed.
Back to top - What are special assessments?
Special assessments are direct charges against property which are included in the total amount of your tax bill but which are not property taxes in the sense of being based on the Assessor's valuation. A sewer service charge is an example of this assessment.
Back to top - What happens if my current year secured property tax amount due is unpaid by June 30 at 5:00 p.m.?
If the amount due is unpaid at 5:00 p.m. June 30, it will be necessary to pay (a) delinquent penalties, (b) costs, (c) redemption penalties, and (d) a redemption fee. If June 30 falls on a Saturday, Sunday or legal holiday, no redemption penalties shall attach if payment is made by 5:00 p.m. on the next business day. Property delinquent for the first year shall be declared defaulted for non-payment of taxes. After 5 years, the Tax Collector has the power to sell tax-defaulted property that is not redeemed.
Back to top - What is a secured property supplemental tax bill?
A supplemental assessment is an adjustment in real property valuation resulting from upward changes in assessed value due to changes in ownership or completion of new construction. A secured property supplemental tax bill retroactively taxes the supplemental assessment of property on a pro- rata basis as a result of the assessor's reappraisal of property at its full cash value on the date that a change in ownership occurs or new construction is completed.
Back to top - What is a secured property escape tax bill?
An escape assessment is the increased amount in real property valuation over the regular assessed valuation from a delayed reappraisal of the property and/or an erroneously applied homeowner's exemption valuation reduction. A secured property escape tax bill retroactively taxes the increased amount of valuation over the regular tax bill.
Back to top - What are unsecured property taxes?
Taxes on property that are not a lien against real property sufficient, in the assessor opinion, to secure payment of taxes. Taxes on unsecured property tax the assessments on personal property such as office furniture, machinery, equipment, boats, airplanes, etc., and assessments based on real property that are not a lien against real property.
Back to top - When are unsecured property taxes due?
The single installment is due on August 31. Taxes on the unsecured roll as of July 31, if unpaid are delinquent at 5:00 p.m., or the close of business, whichever is later, on August 31, and thereafter subject to a delinquent penalty of 10 percent.
Taxes added to the unsecured roll after July 31, if unpaid are delinquent and subject to a penalty of 10 percent at 5:00 p.m., or the close of business, whichever is later, on the last day of the month succeeding the month of enrollment.
Taxes transferred to the unsecured roll pursuant to any provision of law and already subject to penalties also transferred, shall be subject only to the additional penalties and costs prescribed below, which shall attach beginning July 1 and on the first day of each month thereafter.
In addition to penalties imposed, the tax collector may collect actual costs of collection incurred by the county up to the time the delinquency is paid.
When the last day of the month falls on a Saturday, Sunday, or a legal holiday, any penalty to which the tax becomes subject on that date shall not attach if the tax collector receives payment in full by 5:00 p.m., or the close of business, whichever is later, on the next business day.
Back to top - What if I disagree with the assessed value as shown on my unsecured tax bill?
If you disagree with a change in the assessed value as shown on the tax bill, you have the right to an informal assessment review by contacting the Assessor’s Office at (530) 842-8036 or toll free at 1-888-854-2000-8-8036. If you disagree with the result of the informal review, you have the right to file an application for reduction in assessment for the following year with the Siskiyou County Assessment Appeals Board during the period from July 2 to September 15 inclusive. The Assessment Appeals Board is located at the County Courthouse, Clerk's Office, 510 N. Main Street, Yreka, California 96097).
Application for review and equalization of an assessment made outside of the regular assessment period must be filed with the Clerk of the Assessment Appeals Board no later than 60 days after the receipt of the "Notice of Escape Assessment" or the tax bill for the assessment. Receipt by the assessee of a tax bill based on an assessment made outside of the regular assessment period constitutes a notification of such assessment. (Section 1605 RTC)
Back to top - What is an unsecured property supplemental tax bill?
An unsecured supplemental assessment is an adjustment in real property valuation resulting from upward changes in assessed value due to changes in ownership or completion of new construction where the assessment is not a lien on real property. An unsecured property supplemental tax bill retroactively taxes the supplemental assessment of property on a pro-rata basis as a result of the assessor's reappraisal of property at its full cash value on the date that a change in ownership occurs or new construction is completed.
Back to top - What is an unsecured property escape tax bill?
An unsecured escape assessment is the increased amount in valuation over the regular assessed valuation from a delayed reappraisal of the property and/or an erroneously applied homeowner's exemption valuation reduction where the taxes are not a lien against real estate. An unsecured personal property escape tax bill taxes the increased amount over the regular tax bill. An unsecured property escape tax bill based on real property retroactively taxes the increased amount of valuation over the regular tax bill.
Back to top
 Treasury |
 Tax Collection |
 Transient Occupancy Tax |
 Payment Options |
 Treasurer/Tax Collector's Homepage |
 Tax Sale Auction |
 General Information |
 Business Licenses |
 FAQ |