Why am I receiving an unsecured tax bill?California law (Revenue and Taxation Code Section 2903) requires the County Tax Collector to collect taxes on certain business property, such as equipment and fixtures, and certain personal property, such as boats and airplanes.
Each year the County Assessor assesses values for taxable property on January 1 for the upcoming fiscal year, which runs from July 1 to June 30. The County Auditor calculates taxes due by multiplying the assessed values by the tax rate. The Tax Collector then issues tax bills in July and collects the taxes due in August. The January 1 owner is responsible for the taxes.
What are unsecured property taxes for?
The term “unsecured property tax” refers to taxes on items that can be relocated and are not real estate.
Unsecured tax bills are issued for tangible business personal property owned, claimed, possessed or controlled in the conduct of a business, profession or trade. Examples of taxable business property include, but are not limited to:
Desks and chairs
Click here (Business Property Assessments) to view the Assessor’s pamphlet regarding business property assessments.
I don’t own a business. Why else would I get an unsecured tax bill?
In California, all aircraft, vessels, boats, and personal watercraft are assessable as personal property and are subject to local property tax. The Assessor is required to value all aircraft, vessels, boats, and watercraft principally based within the county as of the lien date on (January 1st 12:01 a.m.)
Click here Aircraft and Boat Assessments to view the Assessor’s pamphlet regarding aircraft and boat assessments.
When are unsecured taxes appraised?
Unsecured assessments are appraised annually.
Each person owning taxable business personal property, vessel(s), or airplane(s) must file a signed property statement each year with the Assessor’s Office. The necessary forms are available at the Assessor’s website: Assessor's Business Property, Boats & Aircrafts Information.
What information is included with my unsecured tax bill?
The unsecured tax bill identifies the following:
When are unsecured tax bills mailed?
Unsecured tax bills are mailed in July. If you have not received your unsecured tax bill by July 31, please visit the Tax Collector’s website: Unsecured Property Tax Information Search to view, print and pay the tax bill. Payments can be made by credit card or electronic check on the Tax Collector’s website at www.slocountytax.org. A processing fee is charged for credit card processing.
What are the due and delinquent dates?
Unsecured taxes become due on the legal lien date, January 1, but are not billed until July. Unsecured tax bills become delinquent on August 31.
If the delinquent date falls on a Saturday, Sunday, or legal holiday, the payment must be in the Tax Collector’s Office by 5:00 p.m., paid online or postmarked and deposited in the United States mail prior to midnight on the next business day.
What methods are available to pay my property taxes?
ONLINE- Electronic bank transfers (no fee) and credit card payments (fees apply) are accepted on the Tax Collector’s website: www.slocountytax.org. To avoid penalties, payments must be made on the website prior to midnight on the delinquency date.
BY MAIL- Send check, cashier’s check, or money order. DO NOT MAIL CASH. The tax collector disclaims any responsibility for cash sent by mail. Send payment to: San Luis Obispo County Tax Collector, 1055 Monterey St. Room D-290, County Government Center, San Luis Obispo, CA 93408. To avoid penalties, payments must be postmarked and deposited in the United States mail or independent delivery service by midnight on the delinquency date.
IN PERSON- Cash, checks, and credit cards are accepted at the County Tax Collector’s Office, 1055 Monterey St. Room D-290, County Government Center, San Luis Obispo, CA 93408. To avoid penalties, payments must be in the Tax Collector’s office by 5:00 P.M. on the delinquency date.
BY PHONE- Electronic bank transfers (no fee) or credit card (fees apply) only. To avoid penalties, payments must be made by 5:00 P.M. on the delinquency date.
ELECTRONIC BANK TRANSFERS (E-CHECK) AND CREDIT CARD INFORMATION- There is no fee to pay by e-check. A processing fee is added on credit card payments. To avoid penalties, online e-check or credit card payments must be made by midnight on the delinquency date. If paid by phone, they must be made by 5:00 P.M. on the delinquency date.
HOME BANKING- Enter Assessment Number in the Account field. To avoid penalties, the posting date must be prior to midnight on the delinquency date.
We accept as negotiable instruments only those items drawn in U.S. dollars on U.S. banks.
What happens if I don’t pay my unsecured taxes on time?
If your bill is not paid and the installment becomes delinquent, a delinquency penalty of 10% is added to the tax bill. A lien will be recorded in the assessed owner’s name. The lien will appear on your credit record and will adversely affect your credit. A release of lien fee and delinquent collection costs will be charged. After the lien has been recorded, interest of 1.5% of the original unpaid tax is added on the first day of each month thereafter.
Taxes due may be collected by bank levy, judgment, seizure and sale of the personal property, in the amount of any of the unsecured property assessed pursuant to Revenue and Taxation Code 2951.
What if I cannot pay the full amount?
If you are unable to pay the full amount of the unsecured bill, you may contact the Tax Collector’s office to set up a short term monthly payment plan. There are installment plan fees for this arrangement. The payment plan does not prevent a lien from being recorded, remove a DMV hold, nor does it stop the accrual of interest and penalties. Future unsecured tax bills must be paid in a timely manner to avoid default of the payment plan.
The Tax Collector placed a lien on my name, which appears on my credit report. How do I get it changed?
A lien is placed against the individual for delinquent unpaid unsecured taxes. In order to release the lien, all taxes, penalties, interest, and fees must be paid in full. Upon payment, the Tax Collector’s office files a release of lien which indicates that the lien has been satisfied. Taxpayers must be aware that neither the Tax Collector nor the County Recorder is responsible for notifying the credit reporting agencies. It may be necessary for the taxpayer to provide the release information to the credit reporting agency.
My tax bill was mailed to the wrong address and I never received it. If I pay my taxes immediately, will you remove the penalties?
Pursuant to the Revenue and Taxation Code Section 2610.5, failure to receive a tax bill does not relieve the taxpayer of responsibility for payment, nor does it constitute cause for cancellation or waiver of penalties or costs should the bill become delinquent.
What can I do if I disagree with the assessed value of my unsecured property?
You should first discuss the matter with the Assessor's Office, Business Property Division at (805) 781-5643. If an informal agreement cannot be reached, the taxpayer has the right to file an Application for Changed Assessment with the County Assessment Appeals Board. 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. The Revenue and Taxation Code requires you to pay the full amount of the current tax bill. You will receive a refund with interest (if interest is greater than $10.00) upon a correction issued by the Assessor’s office.
How do I get a DMV hold released?
Upon payment in full of all delinquent taxes, the Tax Collector's Office will automatically process an electronic release to DMV. The DMV will need to be contacted by the taxpayer in order to obtain release of any required registration tags.
Why do I have to pay taxes on a boat, airplane, business assets or any other taxable asset for the year in which I sold that property?
Per the California Revenue & Taxation Code, any individual who owns a taxable asset on January 1st at 12:01 a.m. (the lien date) of any given year is responsible for any taxes that arise during the course of that year. This date determines the liability for the upcoming fiscal year (July 1 to June 30). The sale, disposal or removal of the property from San Luis Obispo County after the lien date does not relieve the owner of record of the obligation to pay the tax, unless an agreement to pay taxes is signed in escrow and filed with the Tax Collector’s Office. Any prorating must be done between the private parties. Neither the Assessor, Auditor nor the Tax Collector can prorate unsecured taxes.
For more answers to frequently asked questions about taxes or other office services, click here.