Frequently Asked Questions

What is the secured roll; secured taxes?

The listing of property which, in the opinion of the assessor, has sufficient value to guarantee payment of taxes levied on the property. "Secured taxes" are those which, if unpaid, can be satisfied by sale of realty against which they are levied. Realty/Real Estate is land, including timber and minerals, and anything permanently affixed to the land (improvements), such as planted trees and vines, buildings, fences, and those things permanently attached to buildings, such as light fixtures, plumbing and heating fixtures, or other such items which would be personal property if not attached. The term is generally synonymous with real property.

What are my responsibilities as a taxpayer for payment of property taxes?

As the owner of property in Fresno County, you are responsible for the timely payment of your property taxes. If you are a new owner, there was most likely a proration made between the buyer and seller during escrow, however the funds may not have been withheld and payment made. You should refer to your escrow papers if there is a question.

Annual tax bills, which can be paid in two installments, are mailed once a year by November 1. Since the bill contains payment stubs for both installments, this is the only bill regularly mailed each year by the Auditor-Controller/Treasurer-Tax Collector. Depending on when the ownership change is placed on the tax roll, the annual tax bill may have been sent either to the previous owner or directly to you. It is your responsibility to obtain tax information. State law stipulates that failure to receive a tax bill does not permit the Tax Collector to waive penalties for late payments.

In addition to annual taxes, you may be responsible for payment of supplemental property taxes. Any time property is sold, or new construction completed, the value of the changed property is reassessed. If the property has been reassessed at a high value, you will receive one or more supplemental tax statements in addition to the annual tax bill. If the property has been reassessed to a lower value, you may receive a refund.

When are the annual tax bills mailed?

Annual tax bills are mailed to the owner of record each year on or before November 1. If you do not receive your annual tax bill by November 10, you should contact the Tax Collection Division of the Auditor-Controller/Treasurer-Tax Collector’s office. Please provide your Assessor’s parcel number or, the property address or, Assessee name. Also, you may obtain information in person at the Tax Collection Division. Supplemental tax statements are mailed throughout the year.

When are the annual tax payments due?

You may pay your annual tax bill in two installments. The first installment is due November 1 and becomes delinquent at 5 p.m. on December 10*. The second installment is due February 1 and becomes delinquent 5 p.m. on April 10**. You may, if you choose, pay the entire tax bill when the first installment payment is made.

Since Supplemental tax bills are mailed throughout the year, they may or may not be due or delinquent at the same time as your annual tax bill.

What methods of payments are available?

The best way to pay your taxes is by mail. When you receive your tax bill it has two parts, which are payment stubs for each installment, and two pre-addressed envelopes are included which ensure prompt handling of your payment. All payments must be made payable to: Fresno County Tax Collector. The Assessor’s Parcel Number should be written on any payment document. Your cancelled check serves as your receipt. Please do not send cash. Mailed payments must be postmarked cancelled before the delinquent date. Payments may be made in person at the Treasurer Division of the Auditor-Controller/Treasurer-Tax Collector’s office. Please bring your entire tax bill if you wish your payment receipted. Your taxes may be paid on the Internet by accessing our payment website, or by calling our automated phone system at (559) 600-3482. A convenience fee will be added for each electronic transaction. The fee is 2.25% for credit card payments, $3.29 for debit card transactions, and $1.50 for e-check transactions.

The payment of taxes via the County’s website and/or the automated phone system is an option provided as a convenience only. No guarantee, express or implied, is made that either service will be available when you choose to pay your taxes. Although the County makes every effort to maintain the availability of our website and the automated phone system, service interruptions can and do occur. Taxpayers who rely on the availability of either system to pay their taxes do so at their own risk. No extensions of the time to pay, or waivers of penalties and/or fees due to late payment, will be made for reason of service interruptions or other unavailability of either or both the County’s website and the automated phone system.

Will I receive a tax bill if I pay taxes through an impound account?

If your taxes are paid through an impound account, your lender will receive your annual tax bill and you will receive an information/assessee copy. Supplemental tax bills, however, are not sent to your lender; they are mailed directly to you. It is your responsibility to contact your lender to determine who will pay the supplemental tax bill, you or your lender.

What determines the amount of taxes that I pay?

The County Assessor determines the taxable value of your property. Generally, the taxable value is the cash or market value at the time of transfer. This value generally increases not more than 2 % per year until the property is resold or any new construction is completed, at which time the portion which changes must be reassessed. Additional information may be obtained from the Fresno County Assessor at (559) 600-3534.

After the Assessor has determined the property value, the Special Accounting Division of the Auditor-Controller/Treasurer–Tax Collector’s office applies the appropriate tax rates, which include: the general tax levy, locally voted special taxes, and any city or district assessments. The general tax levy is determined in accordance with the State law and is limited to $1.00 per $100.00 taxable value of your property. After applying the tax rates, they calculate the total tax amount. The Tax Collection Division of the Auditor-Controller/ Treasurer-Tax Collector’s office prepares property tax bills based on the Special Accounting Division’s calculations, mails the bills and collects the taxes.

What should I do if I disagree with the valuation the assessor has placed on your property?

You should first discuss the matter with the Assessor’s Office and if the question is not resolved to your satisfaction there is an Assessment Appeals Board established for the purpose of reviewing taxable values and such matters. Appeals on regular assessments must be filed each year between July 2 and November 30. The valuation information may be obtained from the Assessor’s Office by July 1 each year. If you choose to appeal your assessment, you should nonetheless pay the tax installment presently due and payable, by the appropriate deadline. If your appeal is granted a refund will be made. If you have not made a timely payment, you may incur penalties while the case is in appeals.

What penalties do I incur if I fail to make a timely payment?

If you do not pay the first installment of your annual tax bill at the Auditor-Controller/ Treasurer-Tax Collector’s Office by 5 p.m. on December 10 or payment is not postmark cancelled by that date, the taxes become delinquent and 10% delinquent penalty is added to any unpaid balance. If you fail to pay the second installment by 5 p.m. on April 10, or payment is not postmark cancelled by that date, it becomes delinquent and a 10% penalty plus a charge of $10.00 is added to the unpaid balance. If you fail to pay either or both installments at the Auditor-Controller/ Treasurer-Tax Collector’s Office by 5 p.m. on June 30, or payment is not postmarked cancelled by that date, then the property tax becomes defaulted and additional penalties and costs accrue.

If you fail to pay the installments of your supplemental taxes by the applicable delinquency dates, the same penalties accrue as for delinquent secured taxes.

If I pay part of the current installments due, will that payment stop my property from becoming tax defaulted on June 30?

No, any unpaid taxes as of June 30 will cause the property to become tax defaulted and further penalties and costs will accrue.

Are there any exemptions and assistance programs available to property owners which help defray the amount of taxes due?

Application for the homeowner’s, veteran’s, church, welfare and other exemptions may be obtained from the Assessor’s Office. These programs allow, under specific qualifications, for assessment exemptions, which result in tax savings. Additional information maybe obtained from the Assessor’s Office, (559) 600.3534.

Property Tax Assistance for Senior Citizens, Blind, or Disabled Persons: The state budget did not include funding for the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law, which provides direct cash assistance. The Franchise Tax Board (FTB) will not issue Homeowner and Renter Assistance (HRA) program instruction booklets and will not accept HRA claims for the 2015 claim year. For the most current information on the HRA program, go to ftb.ca.gov and search for HRA.

Property Tax Postponement Program (PTP) for Senior Citizens, Blind, or Disabled Persons: The State Controller’s Office (SCO) administers the PTP, which allows eligible homeowners to postpone payment of current-year property taxes on their primary residence, if certain eligibility requirements are met.  A postponement of property taxes is a deferment of current-year property taxes that must eventually be repaid, with interest of 5% per year.  Repayment is also secured by a lien against the property.  PTP applications are accepted by the SCO beginning on October 1 of each year through February 10 of the following year.

Due to the impacts of weather, homeowners throughout California have extra time to apply for Property Tax Postponement (PTP) extending the deadline from February 10, 2023, to April 14, 2023, for the 2022-23 tax year.

As requirements and information may change without notice if the law is revised, please contact the State Controller’s Property Tax Postponement Program directly for more information at the following:

• Phone - (800) 952-5661
• Website – www.sco.ca.gov/ardtax_prop_tax_postponement.html
• Email – postponement@sco.ca.gov
• Mail – SCO, Property Tax Postponement - PO Box 942850, Sacramento CA 94250

What are "supplemental" property taxes?

"Supplemental" taxes are additional secured taxes that are due when property undergoes a change in ownership or new construction. The additional tax is owed because the County Assessor is required to immediately adjust the January 1 value to reflect the new value of the property. Adjusted for the number of months left in the fiscal year, the supplemental tax bill represents the tax due on the difference between the old and new values.

What is meant by new construction or change of ownership?

Typically, new construction is any substantial addition to real property, such as original construction, adding a new room, pool, or garage; or any substantial alteration, which restores a building, room, or other improvements to the equivalent of new.

Most changes in ownership caused by the sale of property results in reassessment. However, inter-spousal transfers, the transfer, sale, or inheritance of property between parents and their children and the addition of joint tenants do not result in the reappraisal of property values. Parent/child transfers require exemption filings within a limited period.

Information or claim forms regarding assessment issues should be referred to the Assessor’s Office, (559) 600-3534

What happens when the assessor reassesses my property?

The Assessor first determines the new value of the property based on current market values. The Assessor then calculates the difference between the new value, set at the time of purchase or completion of new construction, and the old value (set on the January 1 lien date). This results in the supplemental assessment value. Once the new assessed value of your property has been determined; the Assessor will send you a notification of the amount.

Example:

New value at date of purchase or Completion of new construction $120,000
Assessed value for current fiscal year $100,000
Supplemental assessment value will be $20,000

This reassessment usually results in an increase in property value, in which case your supplemental taxes will be calculated based on the change in value and one or more supplemental tax bills will be created and mailed to you by the Tax Collection Unit of the Auditor-Controller/Treasurer-Tax Collector’s office. In some instances the reassessment results in a reduction in value, in which case a refund will be mail by the Special Accounting Division of the Auditor-Controller’s Treasurer-Tax Collector’s office. A reduction in value will not reduce the amount due on the annual tax bill. The annual tax bill must be paid in the amount originally billed.

Do I have the same right to appeal the assessor’s supplemental assessed value as I do the annual assessed value?

Yes. You may take the matter up with the Assessor to see if that office will change the valuation. The Board of Supervisors has established an Assessment Appeals Board for the purpose of resolving valuation problems. Application for appeal must be filed within sixty days of the date of notice.

If you choose to appeal your assessment, you should still pay your tax installments in full by the appropriate deadlines; otherwise, you may incur penalties while the case is in appeals. If your appeal is granted, the Special Accounting Division of the Auditor- Controller/Treasurer-Tax Collector’s office will process a refund.

If I receive a supplemental tax bill, will I also receive a tax bill in November each year?

YES. The supplemental tax bill is in addition to the annual tax bill and both must be paid as specified on the bill.

If I pay my property taxes through an impound account will my supplemental tax bill be sent to my lender?

No. Unlike the annual tax bill, lending agencies do not receive a copy of the supplemental tax bill. When you received a supplemental tax bill, you must contact your lender to determine who will pay the bill, you or your lender.

What if I purchase a piece of property and then sell it again after a few months?

If you purchase and then sell property within a short period of time, the supplemental tax bill you received should cover only those months during which you owned the property and the new owner should receive a separate supplemental tax bill. Because of the number of properties changing hands each year, there may be delays in placing new assessments on the tax roll. Be sure to check the date used to prorate the bill to ensure that the period covered is the period during which you actually owned the property.

When I purchase property or complete construction at some point during the fiscal year, will I be taxed on the supplemental value for the entire fiscal year?

NO. You are only taxed on the supplemental value for the portion of the current fiscal year remaining after you purchased the property or completed new construction, however, if the event was prior to January 1, you will receive an additional supplemental tax bill for the next fiscal year.

When are supplemental tax payments made?

The date on which supplemental tax bills become delinquent varies depending upon when they are mailed. If the bill is mailed between July 1 and October 30, the taxes become delinquent at 5 p.m. on December 10 for the first installment and 5 p.m. on April 10 for the second installment. This is the same delinquency schedule as the annual secured tax bills.

If the bill is mailed between November 1 and June 30, the delinquency dates, which are shown on the tax bill, are determined as follows: the first installment is delinquent at 5 p.m. on the last day of the month following the month the bill was mailed; the second installment is delinquent at 5 p.m. on the last day of the fourth month after the first installment delinquency date.

Penalties of 10% are added to any installment which is not paid timely and an additional $10.00 charge is added to a late second installment payment.

If payment of the supplemental tax bill is not made before the delinquency date because of misunderstanding between my lender and myself, may I have the penalties excused?

No, there is no provision in State law to waive penalties under this circumstance.

What happens if I fail to pay my supplemental tax bill?

The same laws apply as for unpaid annual tax bills. If your supplemental tax bill is not paid by June 30 after which the second installment became delinquent, the property becomes tax-defaulted. This is the case even if you have paid your annual tax bill. At the end of the fifth year of delinquency, the property becomes subject to the Tax Collector’s power of sale.

Am I entitled to a homeowners exemption on my supplemental tax bill?

You may very well be eligible for a homeowner’s exemption on your supplemental tax bill. Exemptions, however, are not granted automatically; you must apply to the Assessor before the 30th day following the Assessor’s date of the notice of your supplemental assessment. As long as the home you purchased did not reflect the homeowner’s exemption on the current year’s assessment, and as long as you occupy the home as your principal residence within 90 days of the purchase date, you will be allowed the full $7,000 amount on your supplemental assessment. If your newly acquired home did reflect the full homeowner’s exemption on the secured tax roll, you are not eligible to receive the exemption on your supplemental assessment.

Are other exemptions and assistance programs available that will help defray the amount of supplemental taxes due?

Yes, Supplemental taxes are eligible for the same property tax exemptions and assistance programs as your annual taxes. In addition to the homeowner’s exemption, you may apply for other assessment exemptions such as veterans, church, and welfare. You must file for all exemptions before the 30th day following the date of the Assessor’s supplemental assessment notice. For further information contact the Assessor’s Office at (559) 600-3534.

At this time the State of California is not offering tax assistance or postponements. For information regarding the Homeowner’s Assistance Programs visit www.ftb.ca.gov and search for HRA. For information regarding the Property Tax Postponement Program visit www.sco.ca.gov.

What will happen if I fail to pay my property taxes on time?

If you do not pay the first installment of your tax bill at the Auditor-Controller/ Treasurer-Tax Collector’s Office by 5 p.m. on December 10, or payment is not postmark cancelled by that date, that installment becomes delinquent and a 10% delinquent penalty is assessed. If you fail to pay the second installment at Auditor-Controller/Treasurer-Tax Collector’s Office by 5 p.m. on April 10, or payment is not postmark cancelled by that date, it becomes delinquent and a 10% penalty on the unpaid tax as well as a charge of $10.00 is added. If you fail to pay any supplemental tax installment by the applicable date, the same penalties and charges accrue as for delinquent annual taxes.

If there are ANY unpaid taxes as of 5 p.m. on June 30, the property becomes tax defaulted ( if June 30 falls on a weekend or holiday, taxes must be paid by 5 p.m. of the preceding business day or the property tax will become tax-defaulted at 5:01 p.m.). Once the property has become tax defaulted, a redemption fee of $15.00 and additional penalties begin to accrue at the rate of 1½% per month of the unpaid taxes. This monthly penalty is affixed at 5 p.m. on the last day of each month (or the following business day if the last day of the month falls on the weekend or holiday).

What happens if I fail to pay my delinquent taxes?

Your taxes can remain unpaid for a maximum five years following tax default, at which time your property becomes subject to the Tax Collector’s power of sale. This means that your property will be offered for sale at a public auction or that it may be acquired by a public agency if you do not pay the taxes on the last day before the date on which the property is offered for sale or acquisition.

* If either December 10 to April 10 falls on a weekend or holiday, taxes are not delinquent until the next business day.

What is the amount required to redeem tax-defaulted property?

The amount needed to redeem tax-defaulted property in full is the sum of the following:

1. The total amount of unpaid taxes for all delinquent years
2. A 10% penalty on every unpaid installment
3. A $10.00 charge for each second installment delinquency
4. Monthly penalties of 1½% of the unpaid tax.
5. A redemption fee of $15.00
6. Plus additional fees and cost if property has become Tax Collector’s Power to Sale.

Can I redeem one delinquent year separately from other years?

No. One year’s delinquent taxes may not be redeemed separately from other year’s delinquent taxes. When the redemption amount is calculated, the total taxes owed for all delinquent years are combined.

What happens if I cannot pay the full redemption amount?

If you are unable to pay the full redemption amount, you may request an installment plan of redemption. This plan allows you to make payments on your delinquent taxes over a five-year period beginning the date you open the installment account.

How do I start an installment plan of redemption?

To start an installment plan you must:

1. Make an initial payment of at least 20% of the redemption amount;
2. Pay a $95.00 installment setup fee; and
3. Pay your current year’s taxes.

If you open an installment plan of redemption between July 1 and the following April 10, the current year’s taxes and any supplemental taxes must be paid by April 10 or the account will default. To open an installment plan of redemption between April 11 and June 30, the current year’s taxes, plus any applicable penalties and charges, must first be paid in full. While an installment plan of redemption is in good standing (all required payments are made), the property may not become subject to the Tax Collector’s power of sale.

When may I open an installment plan account?

You can open an installment plan of redemption after the date on which the property has become tax defaulted (June 30) and within five years of that date. After the five-year period you may not start an installment plan of redemption, as your property will be subject to the Tax Collector’s power of sale.

If you wish to start an installment plan of redemption or you need additional information please contact the Tax Collection Division of the Auditor-Controller/Treasurer-Tax Collector’s office at (559) 600-3482.

How often will I be required to make installment payments?

Under the installment plan of redemption, you are required to make one payment each fiscal year for five years, in addition to payment of each year’s annual taxes as well as any supplemental tax in existence. By April 10 of each year, you must make one payment of 20% or more of the redemption amount, plus interest (which accrues at the rate of 1½% per month on the unpaid balance once the account has been opened). If you fail to make any installment payment or fail to pay your current year’s taxes or any supplemental taxes on or before April 10 of each year, your installment plan will default. This means the penalty will be recalculated as if no previous payments had been made on an installment plan of redemption.

You may, however, pay the total unpaid balance plus accrued interest any time before the fifth and final payment is due.

Do my installment payments cover my current annual taxes?

No. Your installment payments NEVER include your current year’s taxes, which must be paid separately by April 10th of each year.

If my first installment plan of redemption defaults, may I start a second installment plan?

If your first installment plan or redemption defaults either because of your failure to make at least one installment payment between July 1 and April 10, or because of your failure to pay your current year’s taxes in full by April 10, you may start, in most cases, another installment plan of redemption. Another installment plan however, may not be opened until July 1 of the following fiscal year. You may never reopen an installment plan of redemption in the same calendar year that the property becomes subject to the Tax Collector’s power of sale. A defaulted postponement plan may not be reinstated in or after the 5th year.

It is to your advantage not to default on an installment plan of redemption since there are additional penalties. When a second or subsequent installment plan is opened, the redemption amount is computed as though no previous payments had been made. As soon as the first payment on the second or subsequent account has been made you will be given credit for any previous payments.