What are "unsecured" property taxes?

The term "unsecured" refers to property that can be relocated and is not real estate. The tax is assessed against such things as business equipment, fixtures, boats, and airplanes. If the unsecured tax is not paid, a personal lien is filed against the owner, not the property.

When is the unsecured tax assessed?

The Assessor establishes the value of unsecured property on January 1. This date is often referred to as the tax lien date.  

How are the unsecured tax amounts determined?

The January 1 value is multiplied by the tax rate (usually 1 percent plus voter approved assessments).

What period of time does an unsecured tax bill cover?

An unsecured tax bill covers a fiscal year. The fiscal year begins July 1 and ends on June 30 of the following calendar year.

If I sell my unsecured property before the beginning of the fiscal year, am I still responsible for the unsecured tax?

Yes. Disposal of the property after the January 1 lien date does not eliminate your liability. If you sell the property before the unsecured tax bill is issued, make sure you collect an estimated amount for the unsecured tax from the buyer.

When should I expect my unsecured tax bill?

Unsecured property tax bills are usually mailed in late July and are due by August 31st.  For the 21-22 fiscal year, they will be mailed by the end of August and will be due by September 30, 2020.