Mariposa County, CA Home of Yosemite

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Tax Definitions/Terms
Secured Property Taxes
The term "secured" refers to taxes that are assessed against real property (e.g., land or structures). The tax bill creates a lien that is "secured" by the land/structure even though no document is officially recorded. This means that if the tax remains unpaid after a period of five (5) years, the property may be sold to cover the taxes owed. 

Unsecured Property Taxes
The term "unsecured" refers to property that can be relocated and is not real estate, such as business equipment, equipment, fixtures, boats, or airplanes. If the unsecured tax is not paid, a lien is filed against the owner, not the property.

Supplemental Taxes
"Supplemental" taxes are additional secured taxes that are assessed 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. The supplemental tax is adjusted for the number of months left in the fiscal year. This supplemental tax bill represents the tax due on the difference between the old and new values.

Special Assessments
Special Assessments arise because various governmental agencies provide services to the property and are shown on your tax bill like: Water, Sewer, Roads & Maintenance, Lighting, etc

View Assessment List with contact information 

Tax Clearance Certificate Form
This form is necessary when changing ownership on a Mobile Home. You will need to bring the old registration form from the Mobile Home to the Tax office and we can process the paperwork to provide you with a certificate to send to the state for re-registration.

Tax Postponement
The Property Tax Postponement Program allows eligible homeowners to postpone payment of the property taxes on their principal place of residence. As of September 1, 2016, applications are available. Find more information on the State Website.

For a quick reference, download a flyer in English a flyer in Spanish.

Property Tax Relief for Military Personnel
Military personnel on active duty are eligible to defer the payment of their taxes under the provisions of the Servicemembers CivilRelief Act. Instead of the penalties, costs and fees imposed under California law, the unpaid taxes are subject only to interest at the rate of six percent (6%) per annum. This application form may be completed by the military servicemember, his/her adult dependent,or any other individual authorized by the servicemember to act on his/her behalf. Please complete the information below and file the form with the tax collector of the county in which the property is located.

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5100 Bullion St.  |  Mariposa, CA 95338  |  Telephone Numbers