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Tax

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1. When is the secured tax assessed?

The Assessor establishes the value of the property on January 1. This date is referred to as the Tax Lien date. The secured property tax bill, issued each September, uses the value established on the tax lien date.

2. How are tax amounts determined?

The January 1 value established by the Assessor is multiplied by the tax rate of (1%, plus voter-approved indebtedness). Then special assessments are added. These special assessments are added to the tax bill at the request of local districts, through Board approval. A water/sewer district is an example of a special assessment that is added to a tax bill.

3. What period of time does a secured property bill cover?

A secured tax bill covers a "fiscal year." The fiscal year begins July 1 and ends on June 30 of the following year.

4. When should I expect my secured property tax bill?

Every year, the Tax Collector mails the secured tax bills by November 1, If you do not receive a bill, or if you recently purchased a property, you may obtain duplicate tax bill by calling (209) 966-2621 or visiting our office.

5. When are secured property tax bills due?

The secured property tax bill is payable in two installments:

The first installment is due and payable on November 1. However, you have until 5:00 pm on December 10 to make your payment before a 10% penalty is added to your bill.

The second installment is due and payable on February 1. The grace period on the second installment expires at 5:00 pm on April 10. If the installment remains unpaid as of April 10, a 10% penalty and $10 cost is imposed. If the delinquent dates fall on a weekend or an observed holiday, the delinquent date is the next business day.

6. When should I mail my payment to avoid penalties?

In order to avoid the delinquent penalty, the payment envelope must possess a United Stated Postal Service postmark on or before the tax delinquent date. Remember, the delinquent dates are as follows:

First installment delinquent at 5:00 pm December 10. Second installment delinquent at 5:00 pm April 10.

7. Is a private meter date the same as the United States Postal Service postmark?

No. California law requires the Tax Collector to accept the US postmark, not a private meter date as the date of payment.

8. Can payments be postmarked on the deadline date?

YES

9. Are there any programs to assist me with paying my secured tax bill?

There are two programs designed to assist qualified individuals pay their property taxes: Property Tax Assistance for Senior Citizens and Blind / Disabled Persons. Information and claim forms can be obtained by calling Franchise Tax Board at (800)852-5711 or visit the Franchise Tax Board

Senior Citizens' Property Tax Postponement Program. Information and claim forms can be obtained by calling the State Controller Office at 1-800-952-5661 or visit www.sco.ca.gov/col/taxinfo/indcx.htm.

10. Can I pay my secured property tax bill with my credit card?

Yes. Call (800) 272-9829 or go to Official Payments. Official Payments will charge a nominal fee to use this service.

11. What is the mailing address?

Mariposa County Tax Collector
PO Box 247
Mariposa, CA 95338-0247

12. Whom should I call if I have questions?

Values Assessor (209) 966-2332
Tax Rates Auditor/Controller (209)966-7606
Exemptions Assessor (209)966-2332
Tax Payments Tax Collector 209)966-2621
Tax Bills Tax Collector (209)966-2621
Special Assessments Auditor/Controller (209)966-7606

For specific information, please call (209) 966-2621 or visit our office.

13. When is the unsecured tax assessed?

The Assessor establishes the value of the property on January 1. This date is referred to as the Tax Lien date.

14. When is the unsecured tax bill due?

Unsecured taxes are due in August and will be delinquent September 1.

15. How are the unsecured tax amounts determined?

The January 1 value established by the Assessor is multiplied by the tax rate of (1%, plus voter-approved indebtedness). The unsecured tax rate is the prior year secured rate.

16. What period of time does an unsecured tax bill cover?

An unsecured tax bill covers a fiscal year. The fiscal year begins July 1 and ends June 30 of the following year.

17. If I am selling my unsecured property (Boat, RV, etc.), will I be responsible for the tax bill?

Yes. If you are the registered owner on the Tax Lien Date, January 1, you will need to include the tax bill amount to the sale of the property.

18. How are the supplemental tax amounts determined?

The difference between the new value and the old January 1 value is multiplied by a pro-ration factor. The pro-ration factor is the percentage of months remaining in the fiscal year. This result is then multiplied by the tax rate (1% plus approved indebtedness) to determine the supplemental tax amount due.

19. When should I expect my supplemental tax bill(s)?

Most supplemental bills are mailed within nine (9) months after a change in ownership or new construction. You will receive a Notification of Supplemental Assessment approximately sixty (60) days before the bill is mailed.

20. Why did I receive more than one supplemental tax bill?

You may receive more than one supplemental tax bill, depending on when you purchased your property or completed new construction. Since the secured property taxes are based on the January 1 value and cover a fiscal year, your purchase/construction date may affect the calculation of the taxes for two fiscal years.

For example, if you purchased property in February 2006, your purchase would affect the 2006/2007 fiscal year taxes (July 2006 through June 2007). The latter fiscal year is affected because the Assessor would have already established the value on January 1, 2006, prior to the purchase/construction. Therefore, the taxes calculated for 2007/2008 would also have to be adjusted by a supplemental bill for the increased value.

21. When is the supplemental tax due?

The supplemental tax is due upon the mailing of the bill. It is payable in two installments.

22. When does the supplemental bill become delinquent?

The supplemental bill is payable in two installments. The delinquent dates of the installments depend on when the bill is mailed. A supplemental tax bill mailed between July and October carries a first installment delinquent date December 10 and a second installment delinquent date April 10. Supplemental bills mailed between November and June carry a delinquent date based on the month in which the bill was mailed. The second installment is delinquent four (4) months later. For example, if a supplemental tax bill is mailed in February, the first installment delinquent date would be March 31 and the second installment delinquent date would by July 31.

23. If I don't pay on time, will I be charged a penalty?

Yes. If your payment is not received or postmarked by the delinquent dates, penalty amounts are the same as the secured taxes:

First installment penalty = 10% of the first installment amount.

Second installment penalty = 10% of the second installment amount plus $10.