California property tax bills are due in two installments: the first half is due November 1 and becomes delinquent December 10; 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 of the fiscal year and is due by December 10. The second installment covers November through June and is due by April 10. If you pay after the delinquent date, you owe a 10 percent penalty plus interest that accrues monthly.

Your county assessor's office mails bills in late August or early September for the first installment. The second bill arrives in late December or early January. Payment methods vary by county — most accept checks by mail, online payments through their website, credit card payments (usually with a processing fee), or in-person payments at the assessor's office or county tax collector's office.

Key Takeaways

  • First installment bills arrive in August or September and are due December 10; second installment bills arrive in December or January and are due April 10.
  • A 10 percent penalty applies to any payment received after the delinquent date, plus monthly interest charges.
  • You can pay by mail, online, credit card, or in person; the method available depends on your county.
  • If you do not receive a bill, contact your county assessor or tax collector directly — non-receipt does not stop the delinquent date from arriving.

What happens if you miss a payment deadline

Missing the delinquent date triggers a 10 percent penalty on the unpaid amount. Interest then accrues at 1.5 percent per month (18 percent annually) on the unpaid balance, including the penalty. These charges compound monthly, so the longer the debt sits, the larger the total owed becomes.

If the bill remains unpaid five years after the delinquent date, the county can sell the property at a tax sale. The process begins with a notice of intent to sell, which gives you time to pay the full amount owed plus costs. However, the timeline and exact procedures vary by county, so contact your tax collector immediately if you cannot pay by the delinquent date.

How to find your due date if you did not receive a bill

Contact your county tax collector or assessor's office directly. You can find the office phone number and website through your county government website. Have your property address and parcel number ready when you call. The tax collector can tell you the exact amount owed, the delinquent date, and payment options available in your county.

Non-receipt of a bill does not extend the delinquent date. The date remains the same whether or not you received the notice in the mail. If your bill went to an old address, the tax collector can update your mailing address and reissue the bill, but you are still responsible for any penalties that accrued while the bill was outstanding.

Paying early or setting up a payment plan

You can pay your property tax bill at any time before the delinquent date without penalty. Paying early does not reduce the amount owed — you still pay the full assessed amount — but it stops penalties and interest from accruing. Some people pay both installments at once in November or December to simplify their accounting.

If you cannot pay the full amount by the delinquent date, contact your county tax collector before the deadline. Some counties offer payment plans or deferrals for property owners who meet income requirements, though these programs vary widely. The Homeowners' Property Tax Postponement Program, run by the state, allows homeowners age 62 or older with limited income to defer property taxes, but you must apply through the county assessor before the delinquent date.

Different rules for new property owners

If you bought a property partway through the fiscal year, you may receive a supplemental bill in addition to the regular installments. The supplemental bill covers the portion of the year you owned the property. This bill is due 30 days after it is mailed and follows different penalty rules than the regular installments — a 10 percent penalty applies if paid after 30 days, then interest accrues.

The regular installment schedule resumes the following fiscal year. Your first regular bill will show both installments for the full July-to-June year. If you are unsure whether a supplemental bill is correct, the county assessor can explain how the amount was calculated based on your purchase date and price.

Paying taxes on a rental or investment property

The same due dates apply whether the property is your primary residence or an investment. However, if you own the property through a business entity (a corporation, LLC, or partnership), the bill is mailed to the entity's address on file with the county. Make sure your county has the correct mailing address for your business.

Some property owners hire a property manager or accountant to handle tax payments. If you do this, confirm in writing that the person or firm is responsible for paying by the delinquent date. You remain liable for penalties if the payment is late, even if someone else was supposed to make it.

Frequently Asked Questions

Can I pay my property taxes online in California?

Most counties accept online payments through their assessor or tax collector website. Some charge a processing fee for credit card payments but not for bank transfers. Check your county's website or call the tax collector to confirm the payment methods available and any fees that apply.

What if I pay late but before the five-year deadline?

You owe the full unpaid amount plus the 10 percent penalty and all accrued interest. Once you pay, the delinquent status is cleared and the property is no longer at risk of tax sale. Interest stops accruing on the date the payment is received and processed.

Do I have to pay property tax if I am on a fixed income?

The regular due dates apply to all property owners. However, California's Homeowners' Property Tax Postponement Program allows homeowners age 62 or older with limited income to defer taxes. You must own the home as your primary residence and meet income limits. Contact your county assessor to learn whether you may be may be able to access and how to apply.

What if my property is in foreclosure — do I still owe property tax?

Yes. Property tax is owed regardless of foreclosure status. The lender or servicer often pays property taxes from an escrow account to protect their interest in the property, but you remain responsible if the payment is not made. Contact your lender to confirm they are paying your taxes on time.