California property taxes are due in two installments: the first half is due November 1 and delinquent after December 10, and the second half is due February 1 and delinquent after April 10

California splits the property tax year into two bills. Your county assessor sends both bills together, usually in late October. The first installment covers July through December of that fiscal year; the second covers January through June of the following year. You do not have to wait for a bill to arrive — the due dates are fixed by state law, and payment is your responsibility whether you receive the notice or not.

Payment goes to your county tax collector, not to the state. Each county runs its own collection system, so the exact payment methods and mailing addresses vary. You can find your county tax collector's office through the California Department of Tax-Fee Administration website or by searching "[your county] tax collector."

Key Takeaways

  • First installment is due November 1 and becomes delinquent December 11; second installment is due February 1 and becomes delinquent April 11.
  • Penalties and interest begin accruing the day after the delinquent date, not on the due date itself.
  • Your county tax collector's office is where you pay, and payment methods (online, mail, phone, in person) differ by county.
  • If you do not pay by the delinquent date, the county can place a lien on your property and eventually foreclose, though this process takes years.
  • Homeowners over 65, blind, or disabled may be able to defer taxes, but you must apply before the delinquent date to avoid penalties.

What happens if you pay late

The day after the delinquent date, a penalty of 10 percent of the unpaid amount is added to your bill. If you still have not paid six months after the delinquent date, an additional 1.5 percent per month in interest accrues on top of the original tax and the 10 percent penalty. These charges compound monthly until you pay.

After three years of non-payment, the county can file a lien against your property. After five years, the county can begin foreclosure proceedings. In practice, most counties send notices and attempt contact before taking legal action, but you cannot count on this — the law does not require it. The safest approach is to contact your tax collector's office as soon as you know you cannot pay on time.

How to pay your property taxes

Contact your county tax collector to learn the payment methods they accept. Most counties now offer online payment through their website, payment by phone using a credit or debit card (though a processing fee usually applies), mail-in payment by check, and in-person payment at their office. Some counties accept automatic bank transfers or allow you to set up a payment plan.

Keep proof of payment. If you pay by mail, send the bill itself or a copy and use certified mail with return receipt. If you pay online or by phone, save your confirmation number. If you pay in person, ask for a receipt. The tax collector's office should have a record, but having your own proof protects you if a payment is lost or misapplied.

Tax deferral for seniors and people with disabilities

California allows homeowners age 65 or older, blind homeowners, and homeowners with a disability to defer property taxes. You do not pay the taxes while you live in the home, but the state places a lien on the property. When you sell, move, or pass away, the deferred taxes and interest become due from the sale proceeds or the estate.

To defer taxes, you must file an application with your county assessor before the delinquent date of the first installment (before December 11). If you miss this deadline, you cannot defer that year's taxes. The application requires proof of age or disability and proof that you own and occupy the home as your primary residence. Contact your county assessor's office for the specific form and documents they need.

Paying taxes on a home you are buying or selling

When you buy a home mid-year, the seller is responsible for taxes up to the close of escrow, and you are responsible from that date forward. The escrow company usually handles this split at closing. You will receive your first tax bill as the new owner in October, covering the portion of the year you owned the home.

If you are selling, make sure the escrow company has your current mailing address so you receive any final tax bills. Some sellers pay their full annual tax bill before selling to avoid confusion; others let the escrow company prorate it. Either way, confirm in writing who is paying what before you close.

Finding your tax bill online

Most California counties allow you to look up your property tax bill on the assessor's or tax collector's website. You will need your parcel number (found on your property deed or previous tax bill) or your address. Some counties require you to create an account; others let you search without logging in. If you cannot find your bill online, call your county tax collector and ask them to mail or email it to you.

If you have not received a bill by mid-November for the first installment, contact your tax collector's office. The bill may have been mailed to an old address, or there may be a processing delay. Do not assume non-receipt means you do not owe — the tax is due whether you receive the bill or not.

Frequently Asked Questions

What if I pay the first installment but not the second?

Each installment has its own due date and delinquent date. If you pay the first installment on time but miss the second, only the second installment accrues penalties and interest. However, if the second installment remains unpaid long enough, the county can still place a lien on your property for the full amount owed.

Can I set up a payment plan if I cannot pay the full amount?

Some counties offer payment plans or installment agreements, but this varies. Contact your county tax collector's office and ask whether they allow partial payments or payment plans. Even if they do, you may still owe penalties and interest on the unpaid balance. Getting an agreement in writing before the delinquent date is important.

Do I have to pay property taxes if I am renting, not owning?

No. Renters do not pay property taxes directly. The property owner pays the tax bill, and the cost is typically factored into the rent. If you own the property, you owe the tax regardless of whether tenants live there.

What if my property is in a trust or owned by a business?

The tax bill goes to whoever holds legal title to the property. If the property is in a trust, the trustee is responsible for paying. If a business owns it, the business is responsible. The due dates and penalties are the same. Contact your county tax collector if you are unsure who the bill should be addressed to.

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

This is a federal tax question, not a state property tax question, so it falls outside this guide. Speak with a tax professional or consult IRS resources about the State and Local Tax (SALT) deduction limits that apply to your situation.