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| Below are questions that are frequently asked of the Tulare County Tax Collector - Treasurer.
For answers, click on the desired question below. Use your browser's back arrow to return to the list of questions.
If you have more questions or need further explanation for the questions here, contact our office. You can find appropriate phone numbers and other contact information by clicking on the 'CONTACT US' link to the left. |
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What are secured Property Taxes?
Taxes that are assessed against real property (land, structures, etc.). The tax is a lien that is "secured" by the land/structure.
The law requires the owner as of last January 1 appear on the tax roll. Questions concerning the VALUATIONS and OWNERSHIP should be directed to the OFFICE OF THE COUNTY ASSESSOR, phone (559) 636-5100.
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When are current year secured property taxes due?
The total amount due is payable in two installments:
a. The 1st installment is due on November 1, and is delinquent at 5:00 p.m. December 10th after which a 10% penalty is assessed.
b. The 2nd installment is due on February 1st of the following year and is delinquent at 5:00 p.m. April l0th , after which a 10% penalty and $10 cost is assessed.
c. In order to pay both installments at the same time, remit the TOTAL AMOUNT DUE with both installment payment stubs by December 10th.
d. If December 10th or April 10th falls on a Saturday, Sunday, or a legal holiday, no penalty is charged if payment is made by 5:00 p.m. on the next business day.
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My lender no longer pays the taxes. How do I know what my tax payment is? Although you do not need a payment stub to pay your taxes, you may still get copies of your bills by:
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I did not receive a tax bill. How do I get another bill? You can get a copyof your tax bill by:
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How can I change my mailing address? You can request a change of mailing address by:
- Completing the form below,
 Form: Mailing Address - Change of Request (175.9 KB)
- Writing or visiting the Assessor's Office at County Civic Center
221 S. Mooney Blvd. Room 102-E
Visalia, Ca. 93291.
- Or calling our office at (559) 636-5100
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How can I get Property Tax Assistance for Senior Citizens, Blind and Disabled Persons?
The Gonsalves-Dukmejian-Petris Senior Citizens Property Tax Assistance Law provides direct cash assistance based on part of the property taxes paid on the homes of qualified individuals with total household incomes of $37,119 or less who are either: (1) 62 or older, (2) blind, or (3) disabled; and (4) a U.S. citizen or eligible alien. Claims for assistance are based on the 2005/2006 property taxes. The filing period runs from July 1 through October 15. Qualified individuals must file a claim form each year in order to receive assistance. Filling for property tax assistance will not reduce the amount of property taxes owed to the County Tax Collector.
You can get claim forms or information regarding the Homeowner and Renter Assistance Program by going to the Franchise Tax Board Website: www.ftb.ca.gov/individuals/hra/ or by contacting the Franchise Tax Board at (800) 868-4171.
Local help is available in regards to completing these forms. Please click the link below:
View locations that offer help completing Property Tax Assistance forms | |
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How can I get Property Tax Postponement for Senior Citizens or Blind or Disabled Persons?
The Property Tax Postponement Law allows eligible homeowners the option of having the State pay the property taxes on their principal place of residence. To be eligible for postponement, you must (1) be either 62 years of age or older, blind, or disabled; (2) own and occupy your home as of December 31, 2004; (3) have a 2004 household income of less than $24,000; and (4) possess 20% equity interest in your home. The amount of taxes postponed plus accrued interest must be repaid to the State of California when the homeowner dies, sells, moves from the property or allows senior liens to become delinquent. The filing period for the current year taxes is May 16 through December 12, 2005. A claim must be filed each year the homeowner desires to have the property taxes postponed.
You can get claim forms or information regarding the Property Tax Postponement Program by Contacting the State Controller's Office at (800) 952-5661, or from their Website: www.sco.ca.gov/col/taxinfo/ptp/faq/index.shtml#100. If you are calling from a local 916 area, please call 327-5587.
If you filed a claim for the Senior Citizens Property Tax Postponement Program, you may also have your Supplemental taxes postponed.
Local help is available in regards to completing these forms. Please click the link below:
View locations that offer help completing Property Tax Postponement forms | |
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What if I disagree with the assessed value as shown on my tax bill? The Tax Collector cannot change the assessed valuation or the amount of taxes. The County Board of Supervisors sits as Board of Equalization to equalize assessments on the local roll each year. Hearings begin on the third Monday in July until all applicants are heard. Applications for hearings must be filed between the 2nd of July and the 15th of September of each year. Failure to make such application precludes any subsequent changes.
If you disagree with the assessed value of your property you do have the right to appeal. An "application of Changed Assessment" can be obtained from, and filed with the Clerk of the Assessment Appeals Board located at:
2800 Burrell Avenue,
Visalia, Ca. 93291;
Telephone (559) 636-5000.
If the assessment was made during the normal assessment period, the application must be filed during the period of July 2nd through September 15th. If the assessment was made outside the normal assessment period, the application must be filed within the 60 days of mailing of a notification of the assessment.
You should contact the Assessor's Office, (559) 636-5100, immediately upon receipt of your tax bill if there is a question concerning the assessment. They may be able to offer an alternative to the appeals process. However, any action taken will not extend the assessment appeals filing period.
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What are special assessments?
Special assessments are non-ad valorem amounts levied on a per parcel basis which may encompass annual charges for a variety of items to include: charges for services, improvement district charges, 1915 Act special assessments, Mello-Roos community facilities district special taxes, other voter-approved special taxes, special benefit assessments, and fees.
The Auditor-Controller acts as an agent for each agency by placing the special assessment on the tax bill and distributing the tax collected to the agency. Approximately 29,199 special assessment direct charges from more than 80 different districts and agencies are placed on the secured tax roll each year. For information on how to place a special assessment on tax bill, please call our office at (559) 636-5280.
Direct charges and their corresponding amounts may change with each roll year. For information regarding the direct assessment calculation, contact the district, agency, or city responsible for the assessment. The Direct Levy District Listing, a comprehensive directory of contacts and phone numbers for the districts and agencies that place special assessments on the tax bills.
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What happens if my current year secured property tax amount due is unpaid by June 30 at 5:00 p.m.?
If the amount due is unpaid at 5:00 p.m., June 30th, it will be necessary to pay (a) delinquent penalties (see "When are current year secured property taxes due?"), (b) costs, (c) redemption penalties, and (d) a redemption fee. If June 30th falls on a Saturday, Sunday or legal holiday, no redemption penalties shall attach if payment is made by 5:00 p.m. on the next business day. Property delinquent for the first year shall be declared defaulted for non-payment of taxes. After 5 years, the Tax Collector has the power to sell tax-defaulted property that is not redeemed.
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What is a supplemental tax bill?
A supplemental assessment is an adjustment in real property valuation resulting from upward changes in assessed value due to changes in ownership or completion of new construction. A supplemental tax bill retroactively taxes the supplemental assessment of property on a pro-rated basis as a result of the assessor's reappraisal of property at its full cash value on the date that a change in ownership occurs or new construction is completed.
DO NOT ASSUME THAT YOUR MORTAGAGE COMPANY WILL PAY THIS BILL. MANY LENDERS DO NOT IMPOUND FOR SUPPLEMENTAL TAXES. CONTACT YOUR LENDER.
The REGULAR tax bill on this property is still due and payable by the traditional December 10th and April 10th dates to avoid penalties. The SUPPLEMENTAL tax bill is IN ADDITION to the regular property tax bill and any other property taxes due on the property.
Supplemental tax bills are identified as either secured or unsecured. Those identified as secured are liens on real property, those identified as unsecured are billed to the named assessee and, if unpaid, will result in the recordation of a personal tax lien.
Questions concerning the VALUATIONS and OWNERSHIP should be directed to the OFFICE OF THE COUNTY ASSESSOR, PHONE (559) 636-5100.
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What is a secured property escape tax bill?
An escape assessment is the increased amount in real property valuation over the regular assessed valuation from a delayed reappraisal of the property, an erroneously applied homeowner's exemption valuation reduction, etc. A secured property escape tax bill retroactively taxes the increased amount of valuation over the regular tax bill.
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What are unsecured property taxes?
Taxes on property that are not a lien against real property sufficient, in the assessor's opinion, to secure payment of taxes. Taxes on unsecured property include the assessments on personal property such as office furniture, machinery, equipment, boats, airplanes, etc., and assessments based on real property that are not a lien against real property.
If the unsecured tax is not paid, a personal lien is filed against the owner, not the property.
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When are unsecured property taxes due?
The single installment is due on August 31st. Taxes that are on the unsecured roll as of July 31st if unpaid are delinquent at 5:00 p.m., or the close of business, whichever is later, on August 31", and thereafter subject to a delinquent penalty of 10 percent.
Taxes added to the unsecured roll after July 31", if unpaid are delinquent and subject to a penalty of 10 percent at 5:00 p.m., or the close of business, whichever is later, on the last day of the month succeeding the month of enrollment. Example: An unsecured assessment is created February 14, it will be due March 31.
Taxes transferred to the unsecured roll pursuant to any provision of law and already subject to penalties also transferred, shall be subject only to the additional penalties and costs prescribed below. Which shall attach beginning July 1st and on the first day of each month thereafter.
In addition to penalties imposed, the tax collector may collect actual costs of collection incurred by the county up to the time the delinquency is paid.
When the first day of the month falls on a Saturday, Sunday, or a legal holiday, any penalty to which the tax becomes subject on the date shall not attach if the tax collector receives payment in full by 5:00 p.m., or the close of business, whichever is later, on the next business day.
Ownership on the lien date of January 1 determines the obligation to pay taxes. The Disposing of the property or moving from the county after January 1 does not relieve the assessee of the tax liability for the entire fiscal year of July 1 through June 30.
Any proration of the tax liability is a matter between the buyer and the seller. The owner at 12:01 a.m. on January 1 is liable to the tax collector for the entire amount of the tax bill.
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What if I sell my unsecured property?
Ownership on the lien date of January 1 determines the obligation to pay taxes. The Disposing of the property or moving from the county after January 1 does not relieve the assessee of the tax liability for the entire year of July 1 through June 30.
Any proration of the tax liability is a matter between the buyer and seller. The owner at 12:01 a.m. on January 1 is liable to the tax collector for the entire amount of the tax bill.
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Are there other payment methods for paying my tax bill?
Yes, please see below:
Click here for more options | |
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Can I make payplan payments or arrangements?
Please call the Tulare County Treasurer/Tax Collector for more information at (559) 636-5250.
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What is a Transient Occupancy Tax (TOT) ? Transient Occupancy Tax (TOT) is a tax that is collected from the Tax Collector from owners of Hotels (including Motels, Inns, and Bed & Breakfast establishments) for 10% of the rent received from non-residents. The tax is also applicable to individuals who rent a room, house, cabin, etc. for greater than fifteen (15) days in a calendar year.
The new owners of such establishments are required to report to the Tulare County Tax Collector of his/her new business. The County will grant the operator a Transient Occupancy Registration Certificate. The taxes are due quarterly and operators are sent a quarterly statement by the Tax Collector, that they must fill out and return. If one is not received it is avalable online or by contacting the office.
If you should have any further questions you may contact Tulare County Tax Collector's Office by phone (559) 636-5250. or e-mail taxhelp@co.tulare.ca.us
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