Property Taxes

General Information

Collections: Collects $84 million plus dollars in County, city, school, and special district taxes; processes any replicated payments within sixty (60) days, maintains complete and accurate files on the tax payment status of 60,000 parcels, and processes taxpayer inquiries in a timely and courteous manner. Page forward to view the Top Ten Taxpayers in Kings County.

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Redemption: Maintains records of all tax-defaulted parcels and computes amounts necessary to redeem when requested by the taxpayer; computes amounts and establishes controls for installment plans on redemptions; prepares and mails notices of Power to Sell; determines parcels to sell at public auction and selects dates of the sale; coordinates sale and accounts for proceeds of sale.

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Other Collection Services: Prepares tax liens and abstracts of judgment on delinquent unsecured taxpayers; receipts taxes on mobile homes and issues Tax Clearance Certificates. Collects miscellaneous license fees, Transient Occupancy Tax, and Racehorse Taxes.

Important Dates to Remember:

• July 1 - Beginning of fiscal year
• August 31 - Unsecured deadline. A 10% penalty is added.
• October - Treasurer-Tax Collector mails out original secured property tax bills
• November 1 - First installment is due
• December 10 - First installment payment deadline. A 10% penalty is added as of 5:00 p.m. (*)
• February 1 - Second installment due
• April 10 - Second installment payment deadline. A 10% penalty plus $20.00 cost is added as of 5:00 p.m. (*)
• May - Treasurer-Tax Collector mails delinquent notices for any unpaid, regular current taxes
• June 30 - End of fiscal year
• July 1 - Delinquent accounts are transferred to delinquent tax roll and additional penalties added at 1- 1/2% per month on any unpaid tax amounts, plus $30.00 redemption fee

(*) If a delinquent date falls on a weekend or holiday, the delinquent date is the next business day.

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Top Ten Taxpayers

Secured Property Taxes

The Treasurer-Tax Collector collects the taxes for the County, all public schools, incorporated cities, and most other governmental agencies within the county.

The Assessor establishes the valuations. Should you require additional information on valuations, please contact the Assessor at (559) 852-2486.

Tax amounts are determined by the tax rates and values. Should you require additional information on how the taxes were calculated, contacted the Office of the Auditor-Controller at (559) 852-2459.

Tax rates are set by the Board of Supervisors and are calculated in accordance with Article 13(a) of the Constitution of the State of California, and presented in percentage of value.

Taxes are levied on property as it exists on January 1st, 12:01 a.m.

Improvement valuations on the bill cover buildings, pools, fixtures, etc. Requests for information concerning improvements should be directed to the Office of the Assessor at (559) 852-2486.

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Payments of taxes: Taxes are delinquent after December 10th and April 10th, 5:00 p.m. If the delinquency date falls on a Saturday, Sunday, or legal holiday, the hour of delinquency is 5:00 p.m. on the next business day. If paid by mail, enclose entire bill and self-addressed stamped envelope if receipt is desired; otherwise, send stub(s) covered by payment. APN number(s) on which payment is being made should be shown on your check. The postmark of the U.S. Postal Service determines the payment date. Checks returned by the bank FOR ANY REASON will incur an additional fee. If returned after a penalty date, the penalty will also be assessed. If your tax bill is not available, please provide your APN number along with your payment.

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To obtain a tax bill: tax bills for real property are mailed on or about November 1st to the current owner of record at the address as it appears on the tax roll. If you have not received your tax bill(s) by November 10, you should call us at (559) 852-2479. Please provide us with the Assessor's Parcel number (APN), if possible.

FAILURE TO RECEIVE A TAX BILL DOES NOT RELIEVE THE RESPONSIBILITY FOR PAYMENT, NOR CONSTITUTE CAUSE FOR CANCELLATION OF PENALTY AND/OR COST CHARGES IF THE TAX BILL BECOMES DELINQUENT.

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Name and address change: Name corrections or a change of address must be sent to the Assessor's Office at Kings County Government Center, 1400 W. Lacey Blvd., Hanford, CA 93230.

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Exemptions (Homeowner's, etc.): claims for new exemptions must be filed with the Assessor's Office by Februrary 15th at 5:00 p.m. to be eligible for the full exemption. Partial exemptions can be claimed if filed by December 10th at 5:00 p.m. The value exempted may not apply to certain special taxes or assessments. If you are no longer eligible for a homeowner's exemption that you have previously claimed, you must notify the Assessor's Office, or you will be liable for a penalty fee.

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Unsecured Property Taxes

The Treasurer-Tax Collector collects all property taxes. The taxes collected are allocated to the county, schools, cities, and special districts.

Payment of Penalty: The penalty of 10% shown on the stub of your bill is not applied until the delinquency date - usually after August 31 at 5:00 p.m. Do not include the penalty if payment is made on or before that date.

Assessment Date: Annually, the Assessor Office assesses all the taxable property in the County except State-assessed property, to the persons owning, claiming, possessing, or controlling it on 12:01 a.m. January 1st. (Sec. 405 R&T Code).

Taxes Due: All tax liens attach annually as of 12:01 a.m. January 1st, preceding the fiscal year for which the taxes are levied. (Sec. 2192 R&T Code).

Ownership on the Lien Date Determines the Obligation to Pay Taxes: The disposal of property after the lien date does not relieve the assessee of his tax liability.

Delinquency Date: Taxes on the unsecured roll are delinquent after August 31 at 5:00 p.m.

Penalty Charges: In addition to the penalty of 10%, a penalty at the rate of 1-1/2% will accrue each month on the principal amount of unpaid delinquent unsecured taxes per section 2922 of the Revenue & Taxation Code.

Cost of Collection: All costs incurred in collection of delinquent taxes per the current Kings County Master Fee Schedule are added to the amount of taxes and penalties due. Additionally, all recorded collection documents require an additional fee to be released.

Enforcement of Payment: Taxes on the unsecured roll may be collected by seizure and sale of any of the following property belonging or assessed to the assessee (Sec. 2951 R&T Code):

• Personal Property
• Improvements
• Possessory Interests

Homeowner's Exemption: Those eligible owners of dwellings which they occupy as their principal place of residence may file for a Homeowner's Exemption. The filing date is January 1 through February 15th.
FAILURE TO RECEIVE A TAX BILL DOES NOT RELIEVE THE RESPONSIBILITY FOR PAYMENT, NOR CONSTITUTES CAUSE FOR CANCELLATION OF PENALTY IF THE TAX BECOMES DELINQUENT.

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Contact Us:

Property Values - Assessor - Recorder - (559) 852-2486
Exemptions - Assessor-Recorder - (559) 852-2486
Mailing Address on Tax Bill - Assessor-Recorder - (559) 852-2486
Tax Payment Status - Treasurer-Tax Collector - (559) 852-2479

Supplemental Taxes

The Treasurer-Tax Collector collects the taxes for the County, all public schools, incorporated cities, and most other governmental agencies within the County.

The Assessor-Recorder establishes the valuations. Full cash value may be interpreted as market value.

Tax rates are calculated in accordance with Article XIII A of the Constitution of the State of California, and presented in percentage of value.

Tax amounts are determined by the tax rates and values. Should you require additional information on how the taxes were arrived at, contact the Office of the Auditor-Controller at (559) 852-2459.

Supplemental taxes are levied on property as it exists on the date of the change in ownership or completion of new construction in accordance with Article XIII A of the California Constitution.

Improvement valuations on the bill cover buildings, pools, fixtures, etc. Requests for information concerning improvements should be directed to the Assessor's Office at Kings County Government Center, 1400 W. Lacey Blvd., Hanford, CA 93230, (559) 852-2486.

Payment of taxes: Supplemental taxes are due on the date mailed and become delinquent if not paid by the date indicated on the tax stubs. If the due date falls on a Saturday, Sunday, or legal holiday, the hour of delinquency is 5:00 p.m. on the next business day. If paid by mail, enclose entire bill if receipt is desired; otherwise, send stub(s) covered by payment. Parcel number(s) on which payment is being made should be shown on your check. The postmark of the U.S. Postal Service determines the payment date. Checks returned by the bank FOR ANY REASON will incur an additional fee. If returned after a penalty date, the penalty will also be assessed. If your tax bill is not available, please provide your parcel number along with your payment.

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To obtain a tax bill: Supplemental tax bills for real property are mailed on the billing date to the assessee at the address as it appears on the tax roll. If you have not received your tax bill(s), you should call, write, or e-mail our office, giving the Assessor's parcel number (APN), if possible.

FAILURE TO RECEIVE A TAX BILL DOES NOT RELIEVE THE RESPONSIBILITY FOR PAYMENT, NOR CONSTITUTE CAUSE FOR CANCELLATION OF PENALTY AND/OR COST CHARGES IF THE BILL BECOMES DELINQUENT.

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Name and address changes: Assessee name on the tax bill cannot be changed after issuance. A change of address request with owners signature, must be sent to the Assessor-Clerk-Recorder's Office at Kings County Government Center, 1400 W. Lacey Blvd., Hanford, CA 93230.

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Exemptions (Homeowner's, Veteran's, etc.): If this supplemental bill does not reflect an exemption, you are still eligible to file during the next filing period. Claims may be filed with the Assessor's Office between February 15th and 5:00 p.m. on December 10th

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Avoid Penalties

Make sure you receive bills for all property that you own. Keep track of all parcel numbers, i.e., 018-076-700-000. Check off the bills as you receive them and e-mail or call the Tax Collection Division of the Treasurer-Tax Collector's Office at (559) 852-2479 if you are missing any bills. Please allow 15 days for mailing.

Remember: UNDER CALIFORNIA LAW, IT IS THE RESPONSIBILITY OF THE TAXPAYER TO OBTAIN ALL TAX BILL(S) AND TO MAKE TIMELY PAYMENT.

On the secured tax roll, the first installment is due November 1 and delinquent on December 10, and the second installment is due on February 1 and delinquent on April 10. Taxpayers have the option of paying both installments when the first installment is due. Penalties will not be waived due to not receiving a tax bill.

Make sure that you note December 10 and April 10 as payment deadlines for secured roll taxes as compared to the I.R.S. April 15th deadline for federal taxes and the deadline for filing Homeowner's Exemption. A news release in the newspaper just prior to the tax deadline is the only written notice given of the deadline for payment of county taxes.

Mail your property tax payments early to make sure that the envelope is postmarked on or before December 10 and April 10. According to California law, the Treasurer-Tax Collector must review the postmark date to determine if payment was mailed before the deadline.

By paying your taxes on time, you save the following penalties required by California law:

• A 10% penalty added as of 5:00 p.m. on December 10.
• A 10% penalty and $20.00 cost added as of 5:00 p.m. on April 10.
• After the end of the fiscal year (June 30), a $30.00 redemption fee and a 1-1/2% per month (18% per annum) penalty is added on the unpaid tax amount. If a "prior year delinquent taxes" message appears on your tax bill, you may have unpaid taxes for prior years. Substantial savings in penalties can be achieved by paying any prior year back taxes or by initiating a five-year installment plan of redemption.

Keep the County Assessor informed of any change in address so that future tax bills will be mailed to the correct address. You may contact the Assessor-Clerk-Recorder at (559) 852-2486

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Important Information to New Homebuyers:
You can possibly save costly penalties if, prior to the purchase of property and close of escrow, you make sure there are no prior delinquent taxes owing, and pre-arrange who pays the current installment due and owing.

If property is purchased in November, determine who is to pay the first installment due on or before December 10 for the period of July 1 through December 30.

If property is purchased in April, determine who is to pay the second installment due on or before April 10 for the period of time from January 1 through June 30.

Remember, taxes on real property remain a lien on the property until paid and are not affected by a change in ownership.

Keep in mind that as a new property owner, California law requires that you be responsible for the timely payment of taxes on your property. DO NOT WAIT TO BE NOTIFIED or expect receipt of a tax bill. None may be forthcoming. Make it a matter of your personal attention and responsibility to find out what taxes are due and owing by you, as required by law.

Current year taxes are usually pro-rated at the time of close or escrow between the interested parties, based on the number of calendar days each party held ownership during the fiscal year which extends from July 1 through June 30. Pro-ration is a matter strictly between the parties involved. The Treasurer-Tax Collector cannot adjust the taxes. The installment amount as shown on the tax bill is the amount due by the party determined at the close of escrow. Check your title papers to see if you were credited or debited an amount for the time in the fiscal year you owned the property.

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Redemption

Conditions for an Installment Plan:

• Pay a non-refundable $45.00 processing fee.
• With the processing fee, pay 20% or more of the amount delinquent.
• Pay current taxes due each year on or before April 10. The second installment of any supplemental bill must not be delinquent at the end of the fiscal year (June 30).
• On or before April 10 of each succeeding fiscal year, you must pay an installment payment of 20% or more of the original redemption amount, plus interest accruing on the unpaid balance at the rate of 1-1/2% per month. For due dates on weekends or holidays, payments will be due on the following business day.

FAILURE TO MEET THE ABOVE CONDITIONS WILL RESULT IN DEFAULT OF YOUR PLAN.

If you default your installment plan and are unable to initiate a new plan, your property will become subject to sale five or more years after your property initially became tax-defaulted. Authority for the installment plan is prescribed by Revenue and Taxation Code sections 4216-4337.

The unpaid balance of your installment plan, plus accrued interest, may be paid in full at any time before the fifth and final payment due date.

A new installment plan MAY be initiated:

• Only after July 1 following the default of the plan.
• All conditions of the installment plan must be complied with, including the payment of the $45.00 processing fee for each new plan.

An installment plan MAY NOT be initiated:

• After the fifth year following the declaration of tax default.
• After the property has become subject to Power to Sell.