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COVID-19 Updates: Get the latest public information related to coronavirus disease 2019 (COVID-19) at ReadySLO.org.

While most services are available online or via the telephone, limited Tax Collector services are now also available in-person. Please email [email protected] or call (805) 781-5831 to make an appointment. Walk-in service is also available but may be subject to delays.

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COVID-19 Related Penalty Waiver Information 

If you are unable to pay the 2nd installment of your Annual Secured Property Tax Bill due to impacts of the COVID-19 Emergency Declaration or Shelter-at-Home order, please see our news article for information on our COVID-19 Penalty Waiver claim process.  Please complete the Waiver Request form and turn it in with your tax payment when you are able to pay.

 

Online Payments

Please Note: Online payments will include penalties. You can  place your waiver request by phone and, if approved, pay the amount without penalty by calling 805-781-5831. You can also send your payment and penalty waiver request by regular mail to County Tax Collector 1055 Monterey St. Rm D-290, San Luis Obispo, CA 93408.

Please contact the Tax Collector at [email protected] or (805) 781-5831 if you have questions about your tax bill. 

View or Pay Property Taxes by eCheck, Visa, MasterCard, Discover Card, or American Express 

Tax Collector

COVID-19 Related Penalty Waiver Information 

If you are unable to pay the 2nd installment of your Annual Secured Property Tax Bill due to impacts of the COVID-19 Emergency Declaration or Shelter-at-Home order, please see our news article for information on our COVID-19 Penalty Waiver claim process.  Please complete the Waiver Request form and turn it in with your tax payment when you are able to pay.

 

Online Payments

Please Note: Online payments will include penalties. You can  place your waiver request by phone and, if approved, pay the amount without penalty by calling 805-781-5831. You can also send your payment and penalty waiver request by regular mail to County Tax Collector 1055 Monterey St. Rm D-290, San Luis Obispo, CA 93408.

Please contact the Tax Collector at [email protected] or (805) 781-5831 if you have questions about your tax bill. 

View or Pay Property Taxes by eCheck, Visa, MasterCard, Discover Card, or American Express 

 

The Tax Collector Division of the ACTTC is responsible for issuing and collecting secured and unsecured property taxes. Secured property taxes include real estate and improvements (buildings). Examples of Unsecured property taxes include business property, boats, and aircraft.

Property taxes are billed on a Fiscal Year basis (July 1 - June 30), not a Calendar Year. Below are some important dates:

  • July 25 (Approximately): Unsecured bills mailed.
  • August 31: Last day to pay Unsecured bills without penalties.
  • October 6: (Approximately): Annual Secured property tax bills mailed.
  • November 1: First installment of Annual Secured property taxes due.
  • December 10: Last day to pay first installment of Annual Secured property taxes without penalty.
  • February 1: Second installment of Annual Secured property taxes due.
  • April 10: Last day to pay second installment of Annual Secured property taxes without penalty.
  • June 30 (End of Fiscal Year): Last day to pay any unpaid Annual Secured property Taxes without additional penalties and interest.

 

Services

Cannabis Business Tax

On June 5, 2018, San Luis Obispo County Voters approved Measure B-18, which created a Cannabis Business Tax (CBT) in the unincorporated areas of San Luis Obispo County. The Tax Collector division of the ACTTC is responsible for administering the CBT program.

 

COVID-19 Property Tax Questions

To provide answers to the most frequently asked questions regarding property tax collection and the COVID-19 situation.

Property Taxes- Secured

Secured Property Taxes are assessed on real property within the County of San Luis Obispo. The Tax Collector Division of the Auditor-Controller-Treasurer-Tax Collector (ACTTC) is responsible for billing and collecting Secured Property Taxes.

Property Taxes- Supplemental

While property is typically assessed for taxation on an annual basis, events such as a transfer or sale or new improvements or construction may lead to a reassessment. This reassessment may result in one or more Supplemental Tax Bills being mailed to the assessed owner. These Supplemental Tax Bills are in addition to the annual property tax bill. For more information on Supplemental Property Taxes, please consult the Frequently Asked Questions (FAQs) below.

Pay Property Tax Bills

Taxpayers can make payments on their Secured (“real estate”), Unsecured, or Supplemental Property Tax Bills online, over the phone, at the Public Service Counter in the Tax Collector's Office, or through the mail.

Property Taxes- Unsecured

The Tax Collector Division of the Auditor-Controller-Treasurer-Tax Collector (ACTTC) is responsible for billing and collecting unsecured property taxes. Unsecured property taxes are assessed against property not secured by real estate. Common examples of unsecured taxes may include: business equipment, boats, and aircraft.

Unsecured property tax bills are based on a fiscal year and are issued each year in July. Unsecured bills are payable in one installment and become delinquent if not paid on or before August 31st. For more information on Unsecured Property Taxes, please consult the Frequently Asked Questions (FAQs).

Payment of Delinquent Property Taxes

Unpaid property taxes may incur additional fees, penalties, and interest, as required by California law. If you owe delinquent property taxes, please contact the Tax Collector. Our staff will be happy to assist you in understanding your options and assisting you in paying your delinquent taxes.

The Tax Collector Division is available to give you the most recent information on delinquent or past due taxes. Please email the Tax Collector at [email protected] or call us at (805) 781-5831 for assistance.

Monthly or Annual Payment Plan for Prior Year Secured Property Taxes

Two types of Payment Plans – either monthly or annual - are now available to taxpayers with real property that has unpaid prior year property taxes going back up to five (5) years. If you owe delinquent property taxes, please contact the Tax Collector at (805) 781-5836. Our staff will help you understand your options and decide whether one of these plans is right for you.

You can also email the Tax Collector at [email protected] for assistance.

Mobilehome Taxes

Mobilehomes in California are taxed through the property tax system. Older mobilehomes (generally prior to 1980) may be taxed and licensed through the Department of Motor Vehicles (DMV).

Before July 1st, 1980, mobilehomes that were not on permanent foundations were treated as motor vehicles and were taxed just like automobiles or trucks through DMV license fees. In 1980, the State Legislature adopted the "Mobilehome Property Tax Law" which provides for a system of taxing all new and most used mobilehomes purchased on or after July 1st, 1980 in a manner similar to conventional homes.

Mobilehome Tax Clearance Certificate

In order to sell a mobilehome and transfer title, a seller will need a Mobilehome Tax Clearance Certificate (MHTCC). This document, provided by the Tax Collector, certifies that there are no taxes currently owed on a mobilehome assessment.

Please contact the Tax Collector at [email protected] or at (805) 781-5831 if you believe that you will require a Mobilehome Tax Clearance Certificate. Tax Collector staff will be happy to assist you through this process.

County Business Licenses

The Auditor-Controller-Treasurer-Tax Collector (ACTTC) is responsible for issuing County Business Licenses for businesses operating in the unincorporated areas of San Luis Obispo County.

To apply for a Business License, complete the Business License Application and email to [email protected] or mail to 1055 Monterey Street, Suite D290, San Luis Obispo, CA 93408. A staff member will contact you within 24 hours, Monday through Friday excluding holidays to review and provide additional required information.

These licenses must be renewed annually.

Renew an existing Business License (or a Transient Occupancy Tax Certificate)

 

County Business License View

The ACTTC also offers Business License View, an application that displays all currently licensed businesses in the unincorporated areas of the County. Please note: Business License View does not show business licensed in any of the incorporated cities. The cities all issue their own business licenses for businesses operating within their boundaries.

As County Business Licenses are public information, Business License View also allows you to download a list of all active County Business Licenses (or lists of particular business types or in particular areas of the County) in Excel CSV format.

Business License View includes lodging businesses (including vacation rentals). The application also has the ability to determine eligibility for a vacation rental license at a particular address for those areas of the County which restrict vacation rentals by density.

Business License View is a new service and we would love to have your feedback. Please let us know if you have any suggestions to improve this service by contacting us.

 

How to Download a Listing of Active Business Licenses

 

How to Determine if You are Eligible for a Vacation Rental License

 

Licensing Vacation Rentals

In the unincorporated areas of San Luis Obispo (SLO) County (outside of any of the seven incorporated cities), all lodging businesses (including private home vacation rentals) must register for a County Business License and must collect a Transient Occupancy Tax (TOT, also called "bed tax" or "hotel tax") and other required assessments from their guests. These requirements apply whether vacation rental properties are rented directly by owners, through a local property manager, or through an internet listing site such as airbnb.com, vrbo.com. homeway.com, craigslist.org, etc.

Transient Occupancy Tax (Hotel Tax)

The Auditor-Controller-Treasurer-Tax Collector (ACTTC) administers the County’s Transient Occupancy Tax (TOT) program, which receives money collected by lodging businesses from guests. Lodging businesses are required to collect 9% TOT from their guests. Additionally, Lodging operators are also required to collect 1.5% for the Tourism Marketing District (TMD) assessment, which goes to promote tourism in the area. Finally, in the Tourism Business Improvement District (TBID), lodging operators are required to collect an additional 2% assessment. 

Depending on the location of your lodging, there may be 10% (9% TOT + 1.5% TMD) or 12% (9% TOT + 1.5% TMD +2% TBID) added to the rent charges collected from guests.

In the unincorporated areas of San Luis Obispo County (outside of any of the seven (7) incorporated cities), all lodging businesses (including private home vacation rentals, vacation rental properties, hotels, motels, bed and breakfasts, Airbnbs, inns, etc.) must register for a County Business License and must collect Transient Occupancy Tax (also called "bed tax" or "hotel tax") and other required assessments from their guests. These requirements apply whether properties are rented directly by owners, through a local property manager, or through an internet listing such as airbnb.com, vrbo.com, homeaway.com. or craigslist.org.

View a Sample TOT Return with Airbnb rents

View a Sample TOT Return without Airbnb rents

TOT collected by operators from their guests helps fund important County services, such as law enforcement and road maintenance. Additionally, enforcement of County Business License and TOT requirements helps to ensure a "level playing field" for all operators.

Renew an existing Transient Occupancy Tax Certificate (or a Business License)

 

Tourism Marketing District

The Tax Collector Division of the ACTTC is responsible for collecting the Tourism Marketing District (TMD) Assessment in the same manner and at the same time as Transient Occupancy Tax (TOT) is collected. The TMD assessment is 1% of taxable rents collected by lodging operators in the unincorporated areas of the County. Lodging operators include hotels, motels, vacation rental properties, private home vacation rentals, inns, bed & breakfasts, etc. The TMD assessment increases to 1.5% on July 1, 2020.

Property Tax Information Request

With this service, taxpayers can request copies of tax bills, payment history, and other tax-related information.

Property Tax Penalty Cancellation Requests

The California Revenue and Taxation (R&T) Code requires that the Tax Collector impose penalties when payments are not received prior to the delinquency date. In certain very limited situations, the R&T Code allows the Tax Collector to cancel these penalties.

As a general rule, the Revenue and Taxation code allows cancellation of property tax penalties in circumstances beyond the taxpayers' control, where the taxpayer has not been negligent. Please note: Financial hardship has not been interpreted as cause to cancel penalties under California law.

If, after reading the Frequently Asked Questions, below, you believe that you are eligible for a property tax penalty cancellation, please contact the Tax Collector at [email protected] or at (805) 781-5831 in order begin the penalty cancellation request process.

Property Tax Postponement

This State program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria, including 40 percent equity in the home and an annual household income of $35,500 or less.

Public Auction of Tax-Defaulted Property

Real property that has unpaid property taxes for five (5) or more years, and for which the County has recorded a Power of Sale, may be sold at a public auction.

 

CAUTION TO BIDDERS:
 

As a bidder, you agree to follow the instructions and abide by the terms and conditions of this auction as stated. The highest bidder is legally obligated to complete the purchase. Failure to complete a purchase constitutes a breach of contract and will result in the bidder being banned from participating in any future sales.

Tract or Parcel Map Service

A Tract or a Parcel Map is a process used to subdivide real property into smaller lots. As an example, a property developer may file a tract or parcel map in order to divide a large parcel into smaller parcels for individual sale.

COVID-19 Related Penalty Waiver Information 

If you are unable to pay the 2nd installment of your Annual Secured Property Tax Bill due to impacts of the COVID-19 Emergency Declaration or Shelter-at-Home order, please see our news article for information on our COVID-19 Penalty Waiver claim process.  Please complete the Waiver Request form and turn it in with your tax payment when you are able to pay.

 

Online Payments

Please Note: Online payments will include penalties. You can  place your waiver request by phone and, if approved, pay the amount without penalty by calling 805-781-5831. You can also send your payment and penalty waiver request by regular mail to County Tax Collector 1055 Monterey St. Rm D-290, San Luis Obispo, CA 93408.

Please contact the Tax Collector at [email protected] or (805) 781-5831 if you have questions about your tax bill. 

View or Pay Property Taxes by eCheck, Visa, MasterCard, Discover Card, or American Express