Nevada County Treasurer-Tax Collector Michelle Bodley and Assessor Rolf Kleinhans are reminding property owners and business owners that secured and unsecured property tax bills are issued under different schedules and have different deadlines. For property owners who receive unsecured property tax bills, the Aug. 31 payment deadline is approaching. Understanding which type of bill you receive can help ensure you pay on time and avoid penalties.
Understanding Secured and Unsecured Property Taxes
In California, property taxes are based on a property’s taxable value as of the Jan. 1 lien date. This value is used to calculate property taxes for the upcoming fiscal year, which runs from July 1 through June 30. Property taxes are classified as either secured or unsecured, depending on how the tax lien is attached.
Understanding Unsecured Property Taxes
An unsecured property tax is not secured by a lien on real property. Instead, the tax lien is attached to the owner. Unsecured property typically includes business personal property, such as machinery, equipment and fixtures, boats, aircraft, and possessory interests, which are taxable private uses of publicly owned property. Unsecured property tax bills are mailed in July, and the full amount is due by Aug. 31 to avoid penalties. If Aug. 31 falls on a weekend or holiday, the deadline is extended to the next business day. Generally, unsecured tax bills on personal property are not prorated. This means the tax lien remains attached to the owner even if the property was sold between Jan. 1 and the date the tax bill is issued. Unsecured property can also include escape or supplemental assessments for prior owners of real property. Unsecured taxes that remain unpaid may result in a hold on titles, registrations or licenses; seizure and sale of personal property; or other legal actions, depending on the type of property.
Understanding Secured Property Taxes
A property tax is considered secured when the tax lien is attached to real property. Real property includes land, buildings, newer mobile homes, and other permanent structures and improvements. In some cases, business personal property may also be included on a secured tax bill when it is owned by the same entity that owns the real property on which the business is located. As the tax is secured by the real property itself, the property serves as collateral for the tax obligation. If secured property taxes remain unpaid, the property may become tax-defaulted and, after at least five years, may be subject to a tax sale. Secured property tax bills are typically mailed in September or early October.
The first installment must be paid by Dec. 10 and the second installment by April 10 to avoid penalties. If a date falls on a weekend or holiday, the deadline is extended to the next business day.
Important Payment & Postmark Reminder
To ensure payment is considered timely, mailed payments must receive an official U.S. Postal Service postmark on or before the deadline. Mail deposited in drop boxes near end-of-day cutoffs may not be postmarked until the next business day, which can result in late penalties. Taxpayers can request a manual postmark at a post office counter, pay in person at the Treasurer-Tax Collector’s Office during regular business hours, or pay online or by phone prior to the due date.
Questions?
For questions about assessed values, Business Property Statements, or changes to an unsecured assessment, contact the Nevada County Assessor’s Office at 530-265-1232, assessor@nevadacountyca.gov, or visit their webpage at https://www.nevadacountyca.gov/163/Assessor.
For questions about tax bills, payment options, or payment status, contact the Nevada County Treasurer-Tax Collector’s Office at (530) 265-1285, ttc@nevadacountyca.gov, or visit their webpage at https://www.nevadacountyca.gov/348/Treasurer-Tax-Collector.