The Revenue Accounting division is responsible for the billing, collection, and processing of Secured, Supplemental, and Unsecured property taxes for the County. Approximately 178,000 Secured annual tax bills; 30,000 Supplemental tax bills; and 22,000 Unsecured tax bills are issued and processed each year. This division is responsible for the tracking and accounting of delinquent tax payments and, under the direction of the Board of Supervisors, is responsible for selling delinquent properties at tax sale.
In addition to property taxes, the Revenue Accounting Division bills and collects for county Cannabis Tax and Transient Occupancy Tax. The Cannabis Business tax program imposes tax on the privilege of cultivating, dispensing and manufacturing cannabis within the unincorporated areas of the County. All proceeds from the tax are placed in the county’s general fund and used for general government purposes. Transient Occupancy Tax (TOT) is levied on the privilege of using lodging in the unincorporated areas of the county. The funds generated are largely used for County government-driven services and programming to accommodate for the additional services needed due to tourism.
The Revenue Accounting division also collects other types of debts owed to the County through its Central Collections unit.
California Mortgage Relief Program and Property Tax Assistance
$1 billion in mortgage relief funds are now available to California homeowners who have fallen behind on housing payments or property taxes during the COVID-19 pandemic. Funds do not have to be paid back and the program is free.
The California Mortgage Relief Program is funded by the 2021 American Rescue Plan Act’s Homeowners Assistance Fund. It was designed to provide assistance to qualified homeowners who have fallen behind on their housing payments or property tax payments due to pandemic-related financial hardships. The program is provided to homeowners through the CalHFA Homeowner Relief Corporation.
Calamity Related Property Tax FAQs
The Auditor-Controller-Treasurer-Tax Collector and Clerk-Recorder-Assessor have released a joint Frequently Asked Questions document to address concerns related to the reassessment and taxation of properties damaged by a natural disaster. Please review our Calamity Reassessment FAQs for more information.
Property Tax Postponement
The State of California offers a program that allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria including 40 percent equity in the home and meet an income threshold qualification outlined in the program information which can be found at the link below.