After 5:00 pm on Friday, December 10 the first property tax installment becomes delinquent. Property Taxpayers may avoid substantial penalties by making payments prior to 5:00 pm on Friday.
Penalties include a 10% penalty added after 5:00 pm on December 10. After the June 30th fiscal tax year end, a $33.00 redemption fee and a 1.5% per month (18% APR) penalty is added on the unpaid tax amount.
If a “tax defaulted” notation appears on your tax bill, you may have unpaid taxes for prior years. Substantial savings in penalties may be achieved by paying prior year’s back taxes or by initiating a five year installment plan of redemption.
FIVE YEAR PAYMENT PLAN
Any person may elect to pay their delinquent taxes in installments, at any time, prior to 5:00 pm on the last business day of the fifth fiscal year after the property originally became tax-defaulted and prior to the property becoming subject to the Tax Collector’s Power to Sell (California Revenue and Taxation Code Section 4216, and following). The property will not become subject to the Treasurer-Tax Collector’s Power to Sell, and the right of redemption will not cease, as long as payments are made according to the terms of this payment plan.
Payments made while on the pay plan are not refundable. The Treasurer-Tax Collector will apply any refund, for any tax year, due the assessed taxpayer and related to the tax-defaulted property that is on an installment plan of redemption. The refund applied will be treated like any other payment that is made during the payment plan.
According to CA R&T code the Tax Collector must review the postmark date to determine if payment was mailed prior to the deadline.