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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.
The Assessor establishes the value of unsecured property on January 1. This date is often referred to as the tax lien date.
The January 1 value is multiplied by the tax rate (usually 1 percent plus voter approved assessments).
An unsecured tax bill covers a fiscal year. The fiscal year begins July 1 and ends on June 30 of the following calendar year.
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.
Unsecured property tax bills are usually mailed in late July and are due by August 31st. For the 2023 to 2024 fiscal year, they will be mailed by the end of July and will be due by August 31, 2023.
For information regarding payment plan options for delinquent unsecured property taxes, contact the Central Collections Division at 530-552-3710 or send an email to Collections.