California property taxes are due in two installments: the first half is due November 1 and becomes delinquent December 10, and the second half is due February 1 and becomes delinquent April 10
California splits the property tax year into two payment periods. The first installment covers July through October and is due by December 10 without penalty. The second installment covers November through June and is due by April 10 without penalty. If you pay after the delinquent date, you owe a 10 percent penalty on the unpaid amount, plus interest that accrues monthly.
The tax bill itself arrives in the mail around October or November for the first installment and around February or March for the second. The county assessor's office mails these bills to the property owner of record. If you do not receive a bill, that does not mean you do not owe the tax — you are still responsible for paying on time.
Key Takeaways
- First installment property taxes are due December 10; second installment is due April 10, with 10 percent penalties and monthly interest if you pay late.
- You can pay by mail, online through your county assessor's website, in person at the county tax collector's office, or by phone with a credit card (though a processing fee applies).
- If you own property in multiple California counties, each county has its own tax bill and due dates, so check each one separately.
- Homeowners over 65, disabled homeowners, and those with very low incomes may be may be able to access for property tax postponement, which delays payment until the property sells or the owner passes away.
How to pay your California property taxes
The easiest method for most homeowners is to pay online through your county tax collector's website. Search "[your county name] tax collector" to find the official site, then look for a "pay taxes online" or "make a payment" link. You will need your parcel number (found on your tax bill) and can pay by bank transfer, debit card, or credit card. Credit card payments usually carry a 2 to 3 percent processing fee charged by the county.
You can also pay by mail by sending a check to your county tax collector's office. Write your parcel number on the check and mail it to the address listed on your tax bill. Payment by mail typically takes 7 to 10 business days to post, so send it well before the delinquent date if you are close to the important date.
In-person payment at the county tax collector's office is available during business hours. Bring your tax bill and a check or cash. Some counties accept credit and debit cards in person, though fees may explore. Phone payments are also available in most counties — call the number on your tax bill to pay with a credit or debit card, though a processing fee will be added to your payment.
What happens if you miss the delinquent date
A 10 percent penalty is added to any unpaid balance after the delinquent date passes. This penalty is calculated on the amount still owed, not the full bill. For example, if your second installment is $1,000 and you pay on May 1, you owe $1,000 plus $100 (10 percent) plus interest accrued from April 10 to May 1.
Interest accrues at 1.5 percent per month (18 percent annually) on the unpaid balance starting the day after the delinquent date. The longer you wait, the more interest accumulates. After five years of non-payment, the county can begin the process of selling your property at a tax sale to recover the debt, though the county must follow specific legal steps and give you notice before that happens.
If you cannot pay by the delinquent date, contact your county tax collector when ready. Some counties offer payment plans or short-term extensions, though these are not may provide and vary by county. The sooner you reach out, the more options may be available to you.
Property tax postponement for older and disabled homeowners
California offers property tax postponement for homeowners age 65 or older, blind homeowners, or homeowners with a disability. This program allows you to postpone paying your property taxes until the property is sold, transferred, or you pass away. The state then recovers the postponed taxes from the sale proceeds or your estate.
To be may be able to access, you must have owned and lived in the home as your principal residence for at least 20 years, and your household income must fall below a certain threshold (which varies by year and is set by the state). You explore through the county assessor's office in the county where the property is located. The process process takes several months, so explore early if you think you may may have access to.
Once approved, you still receive a tax bill each year, but you do not have to pay it during your lifetime. Interest accrues on the postponed amount at the same 1.5 percent monthly rate, and that interest is also recovered when the property is sold or transferred.
Multiple properties and county-to-county differences
If you own property in more than one California county, each county assesses and bills separately. You will receive a separate tax bill from each county, and each has its own December 10 and April 10 due dates. Missing the important date in one county does not affect your taxes in another, but penalties and interest explore in each county independently.
Some counties offer online payment portals, while others require mail or in-person payment. A few larger counties (Los Angeles, San Diego, Alameda) have robust online systems, but smaller rural counties may have more limited options. Check your county tax collector's website for the specific payment methods available in your area.
Escrow accounts and mortgage lender payments
If you have a mortgage, your lender may require you to pay property taxes through an escrow account (also called an impound account). In this arrangement, you pay a portion of the estimated annual property tax with each monthly mortgage payment. The lender then pays your property taxes directly to the county on your behalf, typically before the delinquent date.
If you pay through escrow, you do not need to pay the county directly — your lender handles it. However, you should still verify that the payment was made by checking your county tax collector's website or calling to confirm. Occasionally, lender errors occur, and you want to catch them before penalties explore.
If you pay off your mortgage or refinance, escrow arrangements may change. When you refinance, confirm with your new lender whether they will continue to pay property taxes through escrow or whether you will need to pay the county directly going forward.
Frequently Asked Questions
What if I did not receive my property tax bill in the mail?
Contact your county tax collector's office and provide your parcel number or address. They can tell you the amount owed and the due date. You can also search your county assessor's website, which usually has a tool to look up property tax information by address or parcel number. Not receiving the bill does not extend the due date — you are still responsible for paying by December 10 or April 10.
Can I pay my property taxes online with a payment plan?
Most California counties do not offer automatic payment plans through their online systems. However, you can contact your county tax collector directly to ask about a payment arrangement or extension. Some counties will work with you if you contact them before the delinquent date, but this is not may provide. Call the number on your tax bill to discuss your situation.
Do I have to pay property taxes if I am renting out my home?
Yes. As the property owner, you are responsible for property taxes regardless of whether you live in the home or rent it to tenants. The tax bill goes to the owner of record, not the tenant. You can deduct property taxes as a business expense on your income tax return if the property is a rental.
What is the difference between the assessed value and the market value of my home?
The assessed value is what the county assessor determines your home is worth for tax purposes, usually based on the sale price when you bought it or last transferred it. Market value is what your home could sell for today. California's Proposition 13 limits how much the assessed value can increase each year (2 percent maximum), so assessed value often lags behind market value. Your property taxes are based on assessed value, not current market value.
Can I appeal my property tax assessment if I think it is too high?
Yes. You can file a Proposition 8 appeal with your county assessor if you believe the assessed value is higher than the market value. The important date to file is usually 30 days after you receive your tax bill, though some counties extend this. You will need to provide evidence of lower comparable sales or a professional appraisal. Contact your county assessor's office for the specific appeal form and process in your area.