Property Taxes- Secured

Property Taxes are billed on a fiscal year basis (July 1 - June 30) and are payable in two (2) installments. Property owners typically receive their Annual Secured Property Tax Bills in September. The first installment of the annual bill is due on November 1st and becomes delinquent if not paid on or before December 10th. The second installment of the annual bill is due on February 1st and becomes delinquent if not paid on or before April 10th.

For more information, please consult the Frequently Asked Questions (FAQs) below.

Reference

Pay Property Tax Bills

Frequently Asked Questions

As a property owner, what are my responsibilities for the payment of taxes?

As the owner of property in San Luis Obispo County, you are responsible for the timely payment of your property taxes. If you are a new owner, taxes may have been prorated between the buyer and seller in escrow. NOTE:  These funds may not have been withheld for payment to the County Tax Collector. Ask your escrow officer or real estate advisor, or call our office.

Annual tax bills are mailed once a year by November 1st and can be paid in two (2) installments. Every effort is made to get a copy of the tax bill to each property owner. It is the taxpayer's responsibility to obtain tax information. State law warns that failure to receive a tax bill does not permit the County Tax Collector to waive penalties for late payments. To avoid penalties, you should check the status of your property taxes and/or request a duplicate bill by calling our office or going online. Our Taxes on the Web System allows you to obtain information from the tax system 24 hours a day, 7 days a week.

You may also be responsible for payment of supplemental property taxes. When property changes ownership or new construction occurs, the property is reassessed. If the property has been reassessed at a higher value, you will receive one or more supplemental tax bills in addition to the annual tax bill. If the property has been reassessed at a lower value, you may be due a refund. For more information regarding supplemental tax bills, please refer to our informational section regarding Supplemental Taxes.

How do I pay my property taxes?

The best way to pay your property tax bill is online at the Tax Collector's website. Payments made by eCheck (routing and account number from your checking or savings account required) are made without an additional processing fee.

Payments made by credit card or debit card require a 2.39% processing fee (paid to the payment processor) with a minimum processing charge of $3.95.

PLEASE DO NOT SEND CASH. Mailed payments must be deposited in the United States mail prior to midnight on the delinquency date. Your tax bill will have a payment stub for each installment. To ensure prompt handling of your payment, please use the return envelopes provided.

Make your payment payable to: San Luis Obispo County Tax Collector or "SLOCTC." Please write the billed assessment number on your check. Your canceled check serves as your receipt.

Payments may also be made in person at the County Tax Collector's Office, Room D-290, County Government Center, San Luis Obispo, CA.

 

 

When are the annual tax bills mailed?

Annual tax bills are mailed by November 1st. If you do not receive your annual tax bill by November 10th, you should contact the County Tax Collector's Office. Please have your assessment number available. Supplemental tax bills, which are in addition to the annual tax bill, are mailed throughout the year.

What information is included with my tax bill?

The annual tax bill identifies the following:

  • The owner of record as of the legal lien date.
  • The property location, when available.
  • The assessed value of the property.
  • The amount and type of exemption, if applicable.
  • The amount of taxes due on the first and second installments, as well as the total of taxes due.
  • A breakdown of the types of taxes being collected, including the general tax levy (the constitutional 1% levy), locally voted special taxes, and city or district special assessments.

If your bill states "Prior Years Taxes Unpaid", this in an indication that there are delinquent taxes from prior years which are not included in your annual bill. Please see our informational page Payment of Delinquent Taxes for more information.

What are the due and delinquent dates?

You may pay your annual tax bill in two (2) installments. The first installment is due November 1st and becomes delinquent if not paid at the County Tax Collector's Office by 5:00 p.m. on December 10th*, or deposited in the United States mail prior to midnight on the delinquency date. You may pay the entire tax bill when the first installment payment is made. The second installment is due February 1st and becomes delinquent if not paid at the County Tax Collector's Office by 5:00 p.m. on April 10th*, or deposited in the United States mail prior to midnight on the delinquency date. The second installment cannot be accepted before the first installment.

Since supplemental tax bills are mailed throughout the year, they may have various due and delinquent dates that are not the same as your annual tax bill.

* If either December 10 or April 10 falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day.

What happens if I do not pay my property taxes on time?

If the first installment of your annual tax bill is not paid at the County Tax Collector's Office by 5:00 p.m. on December 10th*, or deposited in the United States mail prior to midnight on the delinquency date, a ten percent (10%) delinquent penalty is added to the unpaid balance.

If the second installment is not paid at the County Tax Collector's Office by 5:00 p.m. on April 10th*, or deposited in the United States mail prior to midnight on the delinquency date, a ten percent (10%) penalty plus a cost is added to the unpaid balance.

If any installment is not paid at the County Tax Collector's Office by 5:00 p.m. on June 30th, or deposited in the United States mail prior to midnight on the delinquency date, then the property becomes tax-defaulted and additional penalties and fees accrue. Please see our informational section Payment of Delinquent Taxes for further information.

If the installments of your supplemental tax bill(s) are not paid by the applicable delinquency date, the same penalties and costs accrue as for delinquent annual property taxes. Please see our informational page Supplemental Property Taxes for more information.

* If either December 10 or April 10 falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day.

What if I pay my taxes through an impound account?

Your lender will pay your taxes on your behalf and you will receive an informational copy. Supplemental tax bills are mailed directly to you. It is your responsibility to contact your lender to determine who will pay the supplemental tax bill(s).

How can I change my mailing address for property tax bills?

You must send your change of address in writing, signed by the property owner, to the Assessor's office. You may download the change of address form from the Assessor's website here.  Include the Assessment number of all properties included in the mailing address change.

I believe my Annual Secured Property Taxes are paid by my lender or mortgage company. When will they pay my bill?

If you have made arrangements with your mortgage company or other lender to pay your property tax bill, they typically will not send payment to the Tax Collector until the last several days before the Delinquency Date (December 10th for the First Installment, April 10th for the Second Installment). This is true even if they have deducted the amount to be paid from your impound account weeks or even months earlier.

Please contact your lender directly for information on their payment policies.

Will my lender pay any Supplemental or Revised tax bills?

Typically, lenders and mortgage companies only request the Annual Secured Property Tax Bill and may not be aware of Supplemental or Revised property tax bills.

If you would like to make arrangements for your mortgage company or other lender to pay your Supplemental or Revised property tax bills, please contact them directly to make arrangements.

What determines the amount of taxes that I pay?

First, the Assessor determines the taxable value of the property. Then, the Auditor-Controller applies the appropriate tax rate and adds any related special assessments. Based on the Auditor-Controller's calculations, a tax bill is prepared and mailed by the County Tax Collector.

Example:

Assessed value of property $200,000
Multiply by tax rate (use tax rate for your area) x 1.1184%
  $2,236.80
Add related special assessments (if any) + 50.00
  $2,286.80
What can I do if I disagree with the assessed value on my property?

You should first discuss the matter with the Assessor's Office at (805) 781-5643. If the matter is not resolved to your satisfaction, there is an Assessment Appeals Board established for this purpose. Further information regarding the appeals process may be obtained by calling (805) 781-5080, or by writing to:

County Clerk-Recorder
County Government Center
1055 Monterey Street, Room D-120
San Luis Obispo, California 93408

If you choose to appeal your assessment, please continue to pay your tax installments before they become delinquent. If unpaid, penalties may accrue during the appeals process. If the outcome of your appeal results in a reduction of the assessment, a refund will be issued to you by the Auditor-Controller's Office.

Are exemptions available to property owners, which help reduce or defer taxes?

Applications for homeowners, veterans, church, welfare, or other exemptions may be obtained from the Assessor's Office. These programs allow for exemptions under specific qualifications, which result in a reduction of taxes. Additional information may be obtained from the Assessor's Office, (805) 781-5643.