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 property tax payments into two periods each fiscal year, which runs July 1 to June 30. You receive one bill covering both installments, but you can pay them separately. The county assessor mails bills in late August or early September. If you do not receive a bill, contact your county assessor's office — not receiving it does not excuse a late payment.

Delinquency means you owe a penalty and potentially interest. The penalty for first-half delinquency is 10 percent of the unpaid amount. The penalty for second-half delinquency is also 10 percent. If the second half remains unpaid after June 30, the county can file a lien against your property and begin foreclosure proceedings, though this typically takes months.

Key Takeaways

  • First-half property taxes are due November 1 and delinquent after December 10; second-half taxes are due February 1 and delinquent after April 10.
  • You receive one bill covering both installments, but you can pay each half on its own schedule without paying the other early.
  • A 10 percent penalty applies to whichever installment you do not pay by its delinquency date, plus potential interest accrual.
  • Your county assessor's office and county tax collector both accept payments by mail, online, or in person; payment methods vary by county.
  • If you miss a deadline, paying as soon as possible stops additional interest from accruing, though the penalty remains.

Where to send or submit your payment

You pay property taxes to your county tax collector, not to the state. Each county operates its own payment system. Most counties accept payments online through their tax collector website, by mail to the address on your bill, or in person at the tax collector's office. Some counties also accept payments through third-party services like PayPal or credit card processors, though these typically charge a convenience fee.

To find your county tax collector's office and payment options, search "[your county name] tax collector" online or call your county assessor's office for the correct mailing address and website. Paying online is usually fastest and gives you immediate confirmation. Mailed payments should arrive at least five business days before the delinquency date to be considered on time.

What happens if you pay late

A 10 percent penalty is added to any installment not paid by its delinquency date. This penalty is separate from the tax amount itself. If you pay the first half after December 10, you owe the tax plus 10 percent. If you pay the second half after April 10, you owe the tax plus 10 percent.

After June 30, if the second half remains unpaid, interest accrues at 1.5 percent per month (18 percent per year) on top of the tax and penalty. The county can then file a lien on your property, which appears on your title and can prevent you from selling or refinancing. Foreclosure is a separate legal process that typically begins only after the property has been delinquent for several years, but the lien itself creates immediate complications.

If you realize you will miss a deadline, contact your county tax collector immediately. Some counties offer payment plans or deferrals for hardship situations, though these are not automatic and must be requested before the delinquency date.

Homeowner exemptions and reduced assessments

If you own your primary residence in California, you may be may have access to to a homeowner exemption that reduces your assessed property value by $7,000. This lowers your tax bill but does not change the due dates. You must file for the exemption with your county assessor; it does not happen automatically. The deadline to file is typically the same year you purchase the home or the year you first become aware you may have access to.

Seniors, disabled persons, and veterans may also may have access to for additional exemptions or postponement programs. These programs reduce the tax amount owed but again do not change when payment is due. Information about these programs is available from your county assessor's office.

If you own property in multiple counties

Each county sends its own bill and has its own tax collector. You must pay each bill separately by the dates set by that county. The due dates are the same statewide — November 1 and February 1 — but the delinquency dates and payment addresses differ by county. Keep bills organized by county to avoid missing a deadline.

When you own property in more than one county, set reminders for each bill separately. Some property owners use a spreadsheet or calendar to track which county bills are due when, since missing even one county's deadline triggers a penalty on that property alone. Your county assessor can confirm the exact payment address and online portal for each property you own.

Frequently Asked Questions

Can I pay just the first half and skip the second half?

You can pay the first half on time and delay the second half, but the second half will become delinquent on April 10 and incur a 10 percent penalty. You cannot permanently skip either installment; both are owed each year.

What if I pay online but the payment does not go through?

Contact your county tax collector immediately to confirm whether the payment was received. If it failed, ask whether you can resubmit before the delinquency date. Keep a record of your transaction number or confirmation email as proof of your attempt to pay on time.

Do I have to pay property taxes if I am renting out my home?

Yes. As the property owner, you owe property taxes regardless of whether you live in the home or rent it to tenants. Rental income does not change the tax due date or amount, though it may affect your income taxes.

Can the county take my house if I miss one payment?

Not immediately. Foreclosure typically begins only after several years of nonpayment. However, a lien is filed much sooner, which prevents you from selling or refinancing. Paying as soon as you can, even late, stops interest from accruing and prevents the situation from worsening.

What if I disagree with my property tax assessment?

You can file a Proposition 8 or Proposition 13 appeal with your county assessor, but this does not change when your taxes are due. You still owe the full amount by the delinquency date. The appeal process happens separately and can take months or years.