This pamphlet provides an overview of the property tax system. This information is especially helpful to new homeowners who are paying property taxes for the first time.

Property taxes are collected by the County Tax Collector for schools, County Government, cities, and special districts. The California Revenue and Taxation Code governs the collection of property taxes in the State of California.

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 1, and can be paid in two 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 panalties 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. Our Automated Tax Information System allows you to obtain information from the tax system 24 hours a day, 7 days a week. 

When are the annual tax bills mailed?

Annual tax bills are mailed by November 1. If you do not receive your annual tax bill by November 10, 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.

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.

You may pay your annual tax bill in two installments. The first installment is due November 1 and becomes delinquent if not paid at the County Tax Collector's Office by 5 p.m. on December 10*, 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 1 and becomes delinquent if not paid at the County Tax Collector's Office by 5 p.m. on April 10*, 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 the first installment of your annual tax bill is not paid at the County Tax Collector's Office by 5 p.m. on December 10*, or deposited in the United States mail prior to midnight on the delinquency date, a 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 p.m. on April 10*, or deposited in the United States mail prior to midnight on the delinquency date, a 10% penalty plus a cost of $10.00 is added to the unpaid balance.

The best way to pay your property tax bill is by mail. 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.

PLEASE DO NOT SEND CASH. Mailed payments must be deposited in the United States mail prior to midnight on the delinquency date. Payments may also be made in person at the County Tax Collector's Office, Room D-290, County Government Center, San Luis Obispo, CA. Payment by Discover card is available by phone or in person. Payment can also be made online at the Tax Collector's website at: http://services.slocountytax.org/. All major credit cards and electronic checks are accepted. Please note that a convenience fee is charged for these services.

Your lender will receive your annual tax bill and you will receive a 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).

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.

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, Room D-120, County Government Center, 1055 Monterey Street, 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.

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.

The State of California administers programs which provide property tax assistance and postponement of property taxes to qualified homeowners and renters who are blind, disabled, or 62 years of age or older. For information regarding the State's Homeowner or Renter Assistance Program, call the Franchise Tax Board at (800) 808-4171. For information regarding the Property Tax Postponement Program, call (800) 952-5661.

For more answers to frequently asked questions about taxes or other office services,click here.