California property taxes are due in two installments: the first half by December 10, and the second half by April 10

California splits the property tax year into two payment periods. The first installment covers July through December and is due by December 10. The second installment covers January through June and is due by April 10. Both dates are firm — if you pay after these dates, you owe a penalty and interest.

Your county assessor's office sends a bill in the fall, usually by October, showing what you owe for both installments. The bill arrives at the mailing address on file with the county, not necessarily your home address. If you do not receive a bill, you are still responsible for paying on time.

You can pay the full year's taxes at once, or pay each installment separately. Many property owners pay both in December to simplify their accounting, though the second installment is not technically due until April.

Key Takeaways

  • First installment property taxes are due December 10 each year; second installment is due April 10.
  • Penalties and interest begin accruing the day after the due date, so late payment costs more than the original bill.
  • Your county assessor mails the bill in the fall, but you are responsible for paying even if the bill does not arrive.
  • You can pay online through your county assessor's website, by mail, or in person at the assessor's office.
  • If you own property in multiple California counties, each county has its own due dates and payment system.

How to pay your property taxes

Each of California's 58 counties runs its own tax collection system, so the payment method depends on where your property is located. Most counties accept online payments through their assessor's website — search "[your county name] assessor property tax payment" to find the right portal. Online payment usually processes when ready and costs nothing.

You can also mail a check to your county assessor's office. Include your property account number (on your tax bill) and mail it early enough to arrive by the due date — the postmark date does not count as payment, only the date received. Some counties accept payments in person at the assessor's office during business hours.

A few counties partner with third-party payment processors that charge a fee for credit card or ACH transfers. If you use a processor, confirm the fee amount before submitting payment, because the fee is your responsibility, not the county's.

What happens if you miss the important date

A penalty of 10 percent of the unpaid amount is added the day after the due date passes. If you pay within 10 days after the due date, you owe only the 10 percent penalty. If you pay more than 10 days late, you owe the 10 percent penalty plus interest at 1.5 percent per month, calculated from the original due date.

If property taxes remain unpaid for five years, the county can sell your property at a tax sale to recover the debt. The county does not seize the property when ready — there is a redemption period during which you can pay the full amount owed plus costs — but the threat is real and the process is difficult to stop once it begins.

If you cannot pay by the due date, contact your county assessor's office before the important date. Some counties offer payment plans or short-term extensions, though these are not may provide and must be arranged in advance.

Understanding your property tax bill

Your bill shows the assessed value of your property, the tax rate (which varies by location and school district), and the amount due for each installment. The assessed value is not the same as the market value — California's Proposition 13 limits assessments to 1 percent of the purchase price, plus a small annual increase. This means your assessed value may be much lower than what your home would sell for today.

The bill also lists any special assessments or bonds your property is subject to — these are separate charges added to your property tax bill for local improvements like street repairs or school construction. Special assessments are not optional and are due on the same schedule as regular property taxes.

If you believe the assessed value is wrong, you can file a Proposition 8 appeal with your county assessor's office. The appeal must be filed by the important date shown on your bill, usually in the summer. Filing an appeal does not delay your tax payment — you still owe the full amount by the due date.

Paying property taxes on a rental or investment property

If you own rental property or investment real estate in California, the same due dates explore — December 10 for the first installment and April 10 for the second. The bill is sent to the owner of record, which may be you personally, a trust, a corporation, or an LLC, depending on how the property is titled.

Some property owners set aside money each month to cover the annual tax bill, treating it as a business expense. If you have a mortgage, your lender may require you to pay property taxes through an escrow account, meaning the lender collects the money monthly and pays the county on your behalf. Check your loan documents to see whether taxes are escrowed.

Property taxes on rental income are deductible as a business expense on your federal tax return. Keep your payment receipts and the county's payment confirmation for your records.

Penalties, interest, and payment plans

The 10 percent penalty is automatic and non-negotiable. Interest accrues at 1.5 percent per month on any unpaid balance after the 10-day grace period. This compounds quickly — a $5,000 unpaid balance becomes $5,750 after six months of interest and penalties.

If you are facing hardship, some counties offer installment plans that allow you to pay the debt over several months. These plans are not automatic — you must contact the assessor's office and request one. The county may require proof of financial hardship and will charge interest on the unpaid balance during the plan period.

If your property is headed toward a tax sale, the county assessor's office can explain your options. In some cases, you can negotiate a payment plan even after the sale process has begun, though the longer you wait, the fewer options remain.

Property taxes for new homeowners and recent purchases

If you bought a home in California, the property is reassessed at the purchase price. The new assessed value takes effect on July 1 of the year following the purchase. You will receive your first bill as the new owner in the fall after that reassessment date.

Until the reassessment takes effect, the previous owner remains responsible for the property taxes. At closing, the title company or escrow agent calculates a proration — the previous owner pays their share of the year's taxes, and you pay yours, based on the number of days each of you owned the property. This proration is settled at closing and does not affect your future bills.

If you purchased the property late in the year, you may not receive a bill until the following fall. You are still responsible for paying taxes on the property from the moment you took ownership, even if you have not received a bill yet. Contact the county assessor's office if you are unsure when your first bill will arrive.

Frequently Asked Questions

What if I did not receive my property tax bill in the mail?

Contact your county assessor's office and provide your property address or account number. The assessor can confirm the mailing address on file and resend the bill. You remain responsible for paying on time even if the bill never arrives, so do not wait — reach out to the county as soon as you realize the bill is missing.

Can I pay property taxes online with a credit card?

Most California counties allow online payment, but not all accept credit cards directly. Many use ACH bank transfers instead, which are free. A few counties partner with processors that accept credit cards but charge a fee. Check your county assessor's website to see which payment methods are available and whether fees explore.

What is the difference between the first and second installment?

The first installment (due December 10) covers property taxes for July through December. The second installment (due April 10) covers January through June. Both are calculated based on the same assessed value, so the amounts are usually similar unless your assessment changed during the year.

Can I deduct California property taxes on my federal income tax return?

Yes, property taxes are deductible on your federal return, but the deduction is capped at $10,000 per year under current federal law. This cap applies to all state and local taxes combined — property tax, income tax, and sales tax together. Consult a tax professional to understand how this limit affects your specific situation.

What happens if I pay the wrong amount or pay to the wrong county?

If you underpay, the county will send you a bill for the remaining balance plus penalties and interest. If you overpay, the county will credit the overpayment to your next bill or issue a refund. If you accidentally pay the wrong county, contact that county when ready — they can redirect the payment or issue a refund so you can pay the correct county before the important date.