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IMPORTANT INFORMATION FOR TAXPAYERS
MAIL PAYMENTS TO ENSURE A POSTMARK PRIOR TO DELINQUENT DATE
PAYMENTS WITH LATE POSTMARKS WILL BE RETURNED FOR PENALTY

SECURED TAXES

  1. PAYMENT OF TAXES: First installment due and payable November 1 each year. The exact dates are shown on the front of this bill. DELINQUENT after 5:00 p.m. December 10 each year. A 10% penalty is added thereafter. The second installment is due and payable February 1 each year. DELINQUENT after 5:00 p.m. April 10 each year. A 10% penalty and $20.00 cost is added thereafter. A $6.00 notice fee is added each time a late notice is mailed. You may pay the total tax as shown on the face of the bill without penalty on or before December 10th or pay in two installments. TO AVOID PENALTY, PAYMENTS MUST BE RECEIVED IN THE OFFICE OF THE TAX COLLECTOR BY 5:00 PM ON THE DUE DATES SPECIFIED OR POST OFFICE POSTMARKED BY DECEMBER 10TH OR APRIL 10TH WHEN DECEMBER 10TH OR APRIL 10TH FALLS ON SATURDAY, SUNDAY, OR A LEGAL HOLIDAY, THE HOUR OF DELINQUENCY IS 5:00 P.M. ON THE NEXT BUSINESS DAY.
  2. RESPONSIBILITY OF TAXPAYER: The taxpayer is responsible to see that the taxes are paid. FAILURE TO RECEIVE A TAX BILL DOES NOT RELIEVE THE TAXPAYER OF THE RESPONSIBILITY TO PAY TAXES OWED, NOR DOES IT GIVE THE TAX COLLECTOR REASON TO CANCEL PENALTIES IMPOSED. IF YOU OWN OTHER PROPERTY BE SURE TO OBTAIN AN ADDITIONAL BILL FOR EACH PARCEL.
  3. FOR INFORMATION CONCERNING PAYMENT OF ESCAPED ASSESSMENTS IN INSTALLMENTS, CONTACT THE TAX COLLECTOR (707) 476-2450 OR OUT OF THE LOCAL CALLING AREA, 877-4HUMTAX (877-448-6829). Website: www.co.humboldt.ca.us/taxcollt
  4. COLLECTIONS-REDEMPTIONS: If "DELINQUENT TAXES FOR PRIOR YEARS'' APPEARS ON THE FACE OF THIS BILL, it indicates there are unpaid taxes for prior year(s). PRIOR YEAR(S) TAX AMOUNTS ARE NOT INCLUDED IN THE AMOUNT DUE ON THIS BILL. Payment of current taxes will not remove the delinquency. After five (5) years from the first date of default, the property will be tax-defaulted and become subject to sale at public auction. You may pay the tax due at any time before the close of business on the last business day prior to the date of the sale by paying delinquent taxes plus delinquent penalties, cost, collection fees, redemption penalties and a redemption fee. To ascertain the delinquent amount, when you are ready to pay, call the Humboldt County Tax Collector at (707) 476-2450 or out of the local calling area, 877-4HUMTAX (877-448-6829) for the amount required.
  5. DELINQUENT FEES: If taxes are unpaid as of June 30 of the current fiscal year, it will be necessary, as provided by law to pay (a) delinquent penalties, (b) cost, (c) redemption penalties of 1-1/2% per month on the unpaid balance, and (d) redemption fee.

SUPPLEMENTAL TAXES

If your taxes are included in your mortgage payment, contact your lender to make arrangements to pay the bill prior to delinquent date.
DUE DATE: Taxes on the supplemental bill are due on the date mailed and shall become delinquent on the last day of the month following the month in which the bill is mailed; thereafter, a delinquent penalty of 10% attaches. If the taxes are to be paid in two installments, the second installment shall be delinquent on the last day of the fourth calendar month following the date the first installment is delinquent; and, thereafter, a penalty of 10% and a $20.00 cost attaches on each separate valuation of real property or possessory interest. Note: If the last day of the month falls on a Saturday, Sunday or Legal Holiday, the time of delinquency is 5:00 p.m. on the next business day. A $6.00 notice fee is added each time a late notice is mailed.

For bills mailed in the months of July through October, the first installment becomes delinquent at 5:00 p.m. on December 10th, the second installment at 5:00 p.m. on April 10th. (Section 75.52 R & T Code)

PRIOR YEAR(S) TAXES ARE NOT INCLUDED IN THIS BILL.

UNSECURED TAXES

  1. OWNERSHIP ON THE LIEN DATE DETERMINES OBLIGATION TO PAY TAXES: The removal or disposal of property after the lien date (January 1) does not relieve the assessee of this tax liability for the ensuing fiscal year (Sec. 2192 Revenue and Taxation Code).
  2. TAXES DUE: All tax liens attach annually as of 12:01 a.m. January 1 preceding the fiscal year for which the taxes are levied (Sec. 2192 Revenue and Taxation Code). The Tax Collector may enforce the collection of unsecured property taxes at any time subsequent to the entry of the tax lien on the assessment roll (Sec. 2902 Revenue and Taxation Code).
  3. DELINQUENCY DATE: Taxes on the Unsecured Roll as of July 31 are delinquent if not paid on or before August 31, and thereafter, a penalty of 10%, a $20.00 redemption fee and a $15.00 lien release fee are due. An additional penalty of 1-1/2% per month attaches 60 days after the 10% penalty attaches (Sec. 2922 Revenue and Taxation Code). If August 31 (or the last day of any month) falls on Saturday, Sunday, or a legal holiday, the time of delinquency is 5:00 p.m. on the next business day. A $6.00 notice fee is added each time a late notice is mailed.
  4. CERTIFICATE OF LIEN: If not paid by delinquent date, a certificate of lien will be recorded upon all real or personal property which will result in charges in addition to penalties. The fee to record a release of lien will be charged in addition to all applicable penalties and fees.
  5. 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: (A) Personal Property, (B) Improvements, (C) Possessory Interests (Sec. 2951 Revenue and Taxation Code).
  6. For information concerning payment of Escaped Assessments in installments, contact the Tax Collector at (707) 476-2450 or out of the local calling area, 877-4HUMTAX (877-448-6829).

ADDITIONAL INFORMATION

PROPERTY TAX ASSISTANCE FOR SENIOR CITIZENS OR BLIND OR DISABLED PERSONS: The 2009/2010 state budget suspended funding for the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law, which provides direct cash assistance. The Franchise Tax Board (FTB) will not be issuing Homeowner and Renter Assistance (HRA) Program Instruction booklets and will not accept HRA claims for the 2009 claim year. For the most current information on the HRA program, go to ftb.ca.gov and search for HRA.

PROPERTY TAX POSTPONEMENT FOR SENIOR CITIZENS OR BLIND OR DISABLED PERSONS: On February 20, 2009, the Governor signed Chapter 4, Statutes of 2009, which immediately suspends the Senior Citizen's Property Tax Deferral Program. This legislation prohibits the filing of claims for property tax postponement and prohibits the Controller for accepting claims filed after February 20, 2009. As a result of the program suspension, the Controller will no longer accept claims for property tax postponement pending modification or repeal of the new law. However, the Controller's Office will continue processing claims postmarked prior to February 20, 2009. For the most current information on the PTP program please visit out website at sco.ca.gov.

IDENTIFICATION OF PROPERTY: Examine this statement carefully - be sure you are assessed for the correct parcel of property. The Humboldt County Tax Collector is not responsible if you pay on the wrong property. Property in this county is assessed at 1% of full value.

FULL VALUES AND EXEMPTIONS: THE COUNTY ASSESSOR ESTABLISHES ALL VALUES AND EXEMPTIONS. Any questions regarding the evaluations or exemptions should be directed to the Assessor's Office, 825 - 5th St., 3rd Floor, Eureka, CA 95501, or the Assessor's phone number on the front of this bill.

EQUALIZATION OF ASSESSMENTS: The Tax Collector cannot change the assessed valuation or the amount of taxes. The Assessment Appeals Board meets each year to hear taxpayer appeals. Taxpayers disagreeing with a change in assessed value may contact the Assessor's Office, by March 1, for an informal review. If the Assessor and taxpayer cannot agree on the assessed value, the taxpayer may file an application for assessment reduction with the County Assessment Appeals Board, 825 - 5th St., Rm. 111, Eureka, CA 95501 between July 2 and November 30 (SB1795).

CHANGE OF ADDRESS: You must maintain a current mailing address for each parcel that you own. If you have moved or if the address shown on the face of this bill is incorrect, contact the Assessor's Office immediately at the phone number provided on the front of this bill.

PAYMENTS: Make payments by mail or at the Humboldt County Tax Collector's Office. Return the appropriate stub or stubs with your payment in the return envelope provided. Checks and money orders should be made payable to HUMBOLDT COUNTY TAX COLLECTOR and show the mailing address of the payee and the assessment number as shown on the bill. Any check returned by the bank will not be redeposited, plus a $35.00 charge will be added. If a check is returned unpaid after the delinquent date, the Tax Collector must also collect the penalties required by state law. Incorrect payment amounts will be returned and may be subject to penalty and cost.

HOMEOWNERS' EXEMPTION INELIGIBILITY NOTICE

If you filed a claim for the homeowners' Property Tax Exemption, you declared under penalty of perjury that you are the owner of this property and that it is your principal place of residence. You are required by law to terminate this claim if either or both of the following events occur prior to 12:01 a.m. January 1, of the current year:

  1. Ownership of the property transfers to another party
  2. Your principal place of residence changes to another location

If you are not eligible for the exemption as of 12:01 a.m., January 1 of the current year, you must so notify the Assessor in writing on or before December 10 of the current year or you will have to pay a 25% penalty on the amount of tax the exemption represents.

If you have questions regarding the Homeowners' Exemption, please contact the County Assessor's Office at the phone number on the front of this bill or write to County Assessor, Humboldt County Courthouse, 825 - 5th St., 3rd Floor, Eureka, CA 95501.