California property tax bills arrive in two installments each fiscal year, with the first half due November 1 and the second half due February 1

California's property tax year runs from July 1 to June 30, but payment important date fall in the calendar year that follows. The first installment covers July through December and is due by November 1. The second installment covers January through June and is due by February 1. Both dates are firm — penalties and interest begin accruing the day after each important date passes.

You will receive a bill in the mail before each due date, typically in August for the first installment and December for the second. The bill shows the property address, the assessed value, the tax amount, and where to send payment. If you do not receive a bill, you are still responsible for paying on time; non-receipt does not extend the important date.

The reason for the split payment is historical — California's tax system was designed to align with the state's fiscal year, which runs July to June, but the state chose to bill in the calendar year for administrative simplicity. This means you pay for half a fiscal year in the calendar year it begins and half in the calendar year it ends.

Key Takeaways

  • Property tax in California is due in two parts: November 1 for the first installment and February 1 for the second installment, with penalties starting the day after each date.
  • You will receive a mailed bill before each installment is due, but you remain responsible for paying even if the bill does not arrive.
  • Payment can be made by mail, online through your county assessor's office, or in person at the county tax collector's office.
  • If you miss a important date, you can still pay the overdue amount, but you will owe a 10 percent penalty plus interest that accrues monthly.
  • Homeowners may be may have access to to a property tax exemption or reduction through programs like the Homeowners' Exemption or the Senior Citizen Property Tax Deferral Program.

How to pay your property tax bill

Payment methods vary by county, but most California counties accept checks by mail, online payment through the county assessor's or tax collector's website, and in-person payment at the county office. Some counties also accept credit card or debit card payments online, though a processing fee may explore. Check your bill or your county's tax collector website to see which methods are available in your area.

When paying by mail, send your check to the address shown on your bill at least one week before the due date to account for postal delays. The county considers a payment received on the date it is postmarked, not the date it arrives, so a check postmarked by November 1 counts as on-time even if it arrives later. Online and in-person payments are recorded when ready.

If you pay online, you will usually receive a confirmation number. Keep this for your records. If you pay in person, ask for a receipt. These documents prove payment if a question arises later about whether your payment was received.

What happens if you miss the important date

A 10 percent penalty is added to any amount not paid by the due date. This penalty is calculated on the unpaid tax only, not on the total bill. For example, if your second installment is $1,000 and you pay it on March 1, you owe the $1,000 plus $100 in penalty.

In addition to the penalty, interest accrues monthly at a rate set by the state. The interest rate changes each year and is based on the state's cost of borrowing. As of recent years, the rate has been between 0.5 and 1.5 percent per month, but you should check your county's current rate on the tax collector's website or your bill.

If your property tax remains unpaid for long enough, the county can place a lien on your property, meaning the unpaid tax becomes a legal claim against it. If the debt is not resolved, the county may eventually sell the property at a tax sale to recover the amount owed. However, this process takes years, not months, and you will receive notices at each stage.

Exemptions and reductions that lower your bill

California offers several programs that can reduce or eliminate property tax for certain owners. The Homeowners' Exemption reduces the assessed value of a primary residence by $7,000, which typically saves $70 to $100 per year depending on your county's tax rate. You must file for this exemption with your county assessor; it does not happen automatically even if you own your home outright.

The Senior Citizen Property Tax Deferral Program allows homeowners age 62 or older with household income below a certain threshold to defer property tax payments until the property is sold or transferred. You continue to owe the tax, but you do not have to pay it while you live in the home. Interest still accrues, and the full amount becomes due when you sell.

Disabled veterans may be may have access to to an exemption on a portion of their home's assessed value through the Disabled Veterans' Exemption. The amount varies by county and by the degree of disability. Surviving spouses of deceased veterans may also be may have access to to this exemption in some cases.

To learn whether you may have access to for any of these programs, contact your county assessor's office. Each program has specific income limits, age requirements, or service requirements, and the rules differ slightly by county.

How assessed value and tax rate determine your bill

Your property tax bill is calculated by multiplying your property's assessed value by the tax rate in your area. The assessed value is not the market value of your home — it is the value assigned by the county assessor for tax purposes. In California, the assessed value is typically the purchase price of the property, adjusted annually by no more than 2 percent per year, even if the home's market value rises faster.

The tax rate varies by location and is set by your county, city, school district, and any special districts that serve your property. A typical rate is around 0.75 to 1 percent of assessed value, but this varies widely. A property assessed at $500,000 in one county might generate a different tax bill than an identical property in another county because the tax rates are different.

When you buy a property, the county reassesses it at the purchase price, which often triggers a jump in your tax bill. After that, the assessed value increases by a maximum of 2 percent annually unless the property is sold again or undergoes a major renovation. This is why long-time homeowners often pay much less property tax than newer owners on similar homes.

Installment payment plans if you cannot pay in full

If you cannot pay your property tax bill by the due date, you can contact your county tax collector to discuss options. Some counties offer payment plans that allow you to pay the bill in smaller amounts over time, though you will still owe penalties and interest on the unpaid balance.

A payment plan is not automatic — you must request it, usually in writing or by phone, before or shortly after the due date passes. The county will specify how much you must pay and by when. If you fail to meet the terms of the plan, the county can resume collection efforts, including placing a lien on your property.

Payment plans are most useful if you expect to have the money within a few months. If your financial hardship is longer-term, the Senior Citizen Property Tax Deferral Program or a property tax loan from a private lender may be better options, though a loan will cost you interest from the lender in addition to the tax debt itself.

Understanding the difference between assessed value and market value

Many homeowners are confused about why their property tax bill does not match their home's current market value. This happens because California's Proposition 13, passed in 1978, limits how much the assessed value can increase each year. Your assessed value is locked in at the purchase price and can only rise by 2 percent annually, regardless of how much your home is actually worth.

This means a home purchased for $400,000 ten years ago might now be worth $600,000 on the market, but its assessed value for tax purposes might only be around $490,000. The property tax bill is based on the $490,000 figure, not the $600,000 market value. When you sell the home, the new owner's assessed value resets to the sale price, which is why new owners often face a significant jump in property tax compared to the previous owner.

The county assessor's office can provide you with your property's current assessed value if you request it. You can also view it online through your county's assessor website. If you believe the assessed value is incorrect — for example, if it does not match the purchase price you paid — you can file a Proposition 8 appeal with the county assessor to request a reduction.

Frequently Asked Questions

Can I pay my property tax bill online?

Most California counties allow online payment through their assessor's or tax collector's website. Some charge a processing fee for credit or debit card payments. Check your county's website or your bill to see which payment methods are available and whether fees explore.

What happens if I pay one installment but not the other?

Each installment is treated separately. If you pay the first installment on time but miss the February 1 important date for the second installment, only the second installment incurs a penalty and interest. The first installment remains in good standing.

Can I appeal my property tax assessment?

Yes. You can file a Proposition 8 appeal if you believe your assessed value is too high. The appeal must be filed within 30 days of receiving your bill. Contact your county assessor's office for the form and instructions, as the process varies slightly by county.

Do I have to pay property tax if I own my home outright?

Yes. Property tax is owed by anyone who owns real property in California, whether the property is paid off or financed. If you have a mortgage, your lender may collect property tax as part of your monthly payment and pay it on your behalf, but you are ultimately responsible for ensuring it is paid.

What is the difference between property tax and homeowners insurance?

Property tax is a payment to the county government based on your home's assessed value. Homeowners insurance is a separate payment to an insurance company that covers damage to your home. Both are often collected together in a mortgage payment, but they are distinct obligations.