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 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 and other equipment
If the unsecured tax is not paid, a lien is filed against the owner, not the property.
distribution of 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 arise because various government agencies provide services to the property and are shown on your tax bill such as:
- Roads and Maintenance
|903||Lake Don Pedro Availability / Water||LDP Comm Svc Dist||209-852-2331|
|910||Mariposa Public Utility District Saxon Creek (94-1)||D-P Consulting||559-355-6676|
|911||Mariposa Public Utility District Sewer (89-1)||Mpsa Public Utilitiy Dist||209-966-2515|
||Mariposa Public Utility District Delinquent Services||Mpsa Public Utilitiy Dist||209-966-2515|
|921||Millbrow Estates||Public Works||209-966-5356|
|922||Montana De Paz||Public Works||209-966-5356|
||Greeley Hill Estates||Public Works||209-966-5356|
|925||El Toro||Public Works||209-966-5356|
|928||Little Bear Road||Public Works||209-966-5356|
||Usona Ridge Road (Chaffin)||Public Works||209-966-5356|
|930||Sierra Vista Estates||Public Works||209-966-5356|
|931||Miami Mountain Snowplow||Public Works||209-966-5356|
|932||Coyote Court||Public Works||209-966-5356|
|933||Paqala Springs Road||Public Works||209-966-5356|
|934||Black Oak Ridge (Silva)||Public Works||209-966-5356|
|935||Yosemite View Estates||Public Works||209-966-5356|
|937||Jordan View||Public Works||209-966-5356|
|942||Terrace View Lane||Public Works||209-966-5356|
|944||Broncho Hollow||Public Works||209-966-5356|
|945||Coulterville Water||Public Works||209-966-5356|
|946||Yosemite West Delinquent Standby Roads||Public Works||209-966-5356|
||Yosemite West Delinquent Water/Sewer||Public Works||209-966-5356|
|948||Mariposa Pines User Fee||Public Works||209-966-5356
|950||Lake Don Pedro User Fee||Public Works||209-966-5356|
|951||Lake Don Pedro Standby Fee||Public Works||209-966-5356|
|955||Wawona Delinquent Garbage Users||Public Works||209-966-5356|
|956||Yosemite West Delinquent Users||Public Works||209-966-5356|
|957||CSA#3 Fire Assessment||Auditors Office||209-966-7606|
|960||St. Andrews Road||Public Works||209-966-5356|
|961||CSA1M Fire Protection||Auditors Office||209-966-7606|
|962||Royal Oaks Estates
|963||Granite Springs Estates||Public Works||209-966-5356|
|970||PACE DCF 2014-1
|971||California Hero Program||HERO||800-969-4382|
|972||YACSD Yosemite Alpine||YACSD||559-301-8719|
|973||California First||California First||949-955-1500|
|974||Counterpointe Energy Solutions||Counterpointe||800-969-7382 x272|
|975||Pace Funding Group||PACE||800-969-4382|
|976||Merced Groundwater SubBasin||Merced County|
|980||Yosemite West Bond Principal||NBS||800-676-7516|
|982||Lake Don Pedro Bond Principal||NBS||800-676-7516|
|MB19||MCUSD School Bond (PDF)
|MC19||MCUSD School Bond B||Mariposa Auditor||209-966-7606|
|YH19||YUSD School Bond||Madera Auditor||559-675-7707, ext. 2461|
|YB19||Bass Lake School Bond||Madera Auditor||559-675-7707, ext. 2461|
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.
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 from the California State Controller.
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 6% per annum.
The application form (PDF) 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 and file the form with the tax collector of the county in which the property is located.