Secured Taxes FAQs

The term secured means taxes that are assessed against real property (real estate) – land and/or structures. The secured tax is based on the property’s value as of the Lien Date (January 1) as determined by the San Joaquin County Assessor.

You must contact the Assessor to update your new mailing address.  It is very important that you contact the Assessor’s office any time you change your mailing address.  Contact the Assessor at 209-468-2630 or at 44 N San Joaquin St, Suite 230, Stockton, CA 95202. You can also print out the change of address form online at www.sjgov.org/department.assessor, by clicking on ”Forms Library” at the top of the page and then searching for “Change of Mailing Address Request” on their webpage.

The San Joaquin 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 increases no more than 2% per year until the property has a change in ownership or any construction is completed, at which time the portion which changes must be reassessed. Additional information may be obtained from The San Joaquin County Assessor at 209-468-2630 or on the Assessor's Webpage.

After the Assessor has determined the property value, the Auditor applies the appropriate tax rates: the Proposition 13 one percent ad-valorem tax, any voter-approved bonds, and any direct or special assessments. After applying your tax rates, the Auditor calculates the total tax amount and charges the Tax Collector with the responsibility of collecting the taxes.  The Tax Collector prepares, mails, and collects the taxes.

As the current owner of the property, you are responsible for any taxes which were not paid at the close of escrow. This is especially important if you’ve purchased your property after November 1. In an effort to reduce closing costs, title companies typically do not pay the entire property taxes owing. If after November 1 they typically pay only the 1st installment and payment of the 2nd installment is the responsibility of the new homeowner. In addition, even though taxes may be pro-rated between the buyer and seller in escrow, the actual taxes may not have been paid to the Tax Collector at the time. It is the responsibility of the property owner to make sure property taxes are paid in a timely manner. Please be sure to check your closing title documents and with your title company.

Yes. Existing taxes are valid, due, and payable. Receiving a refund does not eliminate existing tax bills. For more information, please contact our office for specific information.

If the amount due is unpaid by 5:00 p.m. on June 30, unpaid taxes become tax defaulted. Additional fees, costs and monthly interest at 1.5% as provided by law, are added to the taxes owing. If taxes remain unpaid five years after the date of default, the property will become subject to a Tax Collector’s power of sale and will subsequently be sold at public auction. To ascertain an amount necessary to redeem, please contact the County Tax Collector at 44 N. San Joaquin St., Suite 150, P.O. Box 2169, Stockton, CA 95201-2169 or telephone (209) 468-2133.

Annual secured property tax bills are mailed during October of each year per the Assessor’s Tax Roll.  If you do not receive your tax bill by November 1, please contact our office.

If you do not receive the tax bill for any property you own, you should contact the Tax Collector immediately and request a copy of the tax bill.

Annual tax bills are mailed once a year by November 1. The bills contain payment stubs for both installments and are the only tax bills mailed regularly by the Tax Collector's office. Depending on when your ownership change is placed on the tax roll, the annual tax bill could be sent to either the previous owner or to you the new owner.

Failure to receive a tax bill does not relieve the taxpayer of their responsibility of payment or constitute cause for cancellation of penalty in cases of delinquency. (R&T Code Sections 2610.5,.2610.6 an 2910.1)

The first installment is due November 1. A delinquent penalty of 10% attaches after December 10.  The second installment is due February 1. The second installment may be paid at the same time or any time after the 1st installment is paid. A delinquent penalty of 10% percent plus $10 dollar cost attaches after April 10.  If taxes are unpaid after June 30, the taxes will be defaulted. If December 10 or April 10 falls on a Saturday, Sunday or a legal holiday, no penalty is charged if payment is made by 5:00 p.m. on the next business day.

Note: See Redemption for more information on defaulted taxes.

A supplemental assessment is an adjustment in real property values resulting from changes in ownership or completion of new construction. A supplemental tax bill retroactively taxes the property on a pro-rated basis. The bill is retroactively determined because the Assessor cannot reassess the value until after either a recorded deed or a signed off building permit has been forwarded to the Assessor’s Office. Upon notification, the Assessor determines the change in value, notifies the owner, and gives the owner 60 days to appeal the value change. After the appeal time has passed, the Assessor forwards the information for the Tax Collector to mail the tax bill.

Supplemental tax bills are mailed only to the property owner. Do not assume your mortgage company will pay your supplemental tax bill. Please be aware that if you have received a supplemental bill, your mortgage company impound account will not pay the bill unless you have made specific arrangements with them to do so. If you have any concerns regarding payment, please contact your mortgage company for more information. Sale or transfer of the property does not relieve the assessed owner of the responsibility for this tax.

Supplemental bills must be issued within a specific tax year. Changes in ownership or completion of construction that occur between January and May fall in between two separate tax years—the last portion of one year and after the Lien Date (January 1) of the upcoming tax year.  Tax rates are different every year, so each year’s activity must correctly apply to the applicable tax rate.

The secured and supplemental bills are separate charges for specific years and each must be paid on or before the delinquency dates indicated on each bill to avoid penalties.

The supplemental tax bill represents the additional taxes due resulting from the reappraisal required by the State law. It is in addition to your regular property tax bill.

The Assessor first determines the value of your property. The County Board of Supervisors approves the tax rates calculated by the Auditor. The Auditor also includes any direct or special assessments to the tax roll. These computed amounts become the total property taxes. The Assessor can be contacted at (209) 468-2630 or the Auditor can be contacted at (209) 468-3925.

The Assessor is responsible for the appraisal and assessment of property. You can visit the Assessor’s website for more information. You may also contact the Assessor’s office by phone (209) 468-2630.

If you disagree with the assessed value, please speak to the Assessor’s Office. You may be entitled to an informal assessment review. To obtain such a review, contact the Assessor at 44. N. San Joaquin St, Suite 230, Stockton, CA 95202, or by calling (209) 468-2630, or you may complete and mail the form on the Assessor’s website.

You may also file an appeal with the Clerk of the Board, on behalf of the Assessment Appeals Board. The application must be filed with the Assessment Appeals Board, 44. N. San Joaquin St., Suite 627, Stockton, Ca 95202 during the period from July 2 to November 30 inclusive. The application for the appeal is available at sjgov.org or by calling (209) 468-2350.

If you do not pay the first installment of your annual tax bill by 5:00 p.m. on December 10 or payment is not postmarked by that date, then the taxes become delinquent and a 10% delinquent penalty is added. If you fail to pay the second installment by 5:00 p.m. on April 10 or payment is not postmarked by that date it becomes delinquent and a 10% delinquent penalty and a $10.00 cost is added. If you fail to pay either or both installments at the Tax Collector’s office by 5:00 p.m. on June 30 or payment is not postmarked by that date, the property tax becomes defaulted and additional fees, costs and monthly interest will accrue.

If you fail to pay the installments of your supplemental taxes by the delinquency dates, the same penalties, costs, fees, interest, and default applies.

Note: If December 10 or April 10 falls on a Saturday, Sunday or a legal holiday, no penalty is charged if payment is made by 5:00 p.m. on the next business day.

It is still the property owner’s responsibility to make certain all taxes are paid in a timely manner. The Tax Collector's office is not responsible for payment or non-payment of taxes by your lender. Problems with your impound account are between you and your lender and must be resolved by you.

Yes, online payments can be made at SJC TTC. Phone payments can be made by calling (866) 954-1829. There is no cost for E-Check payments. There is a convenience fee for the use of a credit card or electronic check. This fee is charged by the service provider.

Yes. Make remittance payable and mail to SJC TTC (San Joaquin County Tax Collector), P.O. Box 2169, Stockton, CA 95201-2169. Please write the assessment (ASMT) number on your check. We accept mail payments by check or money order. DO NOT MAIL CASH. Property tax payments must be received, or United States Postal Service (USPS) postmarked, by the delinquency date to avoid penalties. Mail early to avoid penalties.

Yes. Our is located at 44. N. San Joaquin St., 1st Floor, Suite 150 Stockton, CA 95202. We are at the corner of San Joaquin Street and Weber Avenue in downtown Stockton in the San Joaquin County Administration building. The entrance is on the Weber Avenue side of the building. Please bring your tax bill when paying in our office. Office hours are from 8:30 a.m. to 4:30 p.m. Monday through Friday, excluding holidays. Office hours are extended to 5:00 p.m. on delinquency dates.

No. California law requires the Tax Collector to accept the USPS postal service postmark or an independent delivery service that is an Internal Revenue Service designated service (example: FedEx), when the date shipped can be ascertained via the shipping slip. Please refer to the Avoid Penalties By Understanding Postmarks webpage.

No. We process payments as quickly as we can. If a stop payment is placed on a check and is rejected by the bank, you will incur a return check fee and a delinquent penalty if applicable. We process payments in the order received by the USPS postmark date. Payments are considered received based on the USPS postmark on the envelope. Please contact our office for specific assistance including the USPS postmark date we are currently processing.

The State currently offers these program(s):

• Property Tax Assistance for Senior Citizens, Blind or disabled Persons
  The 2009/2010 state budget suspended 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 2010 claim year. For the most current information on the HRA Program, go to ftb.ca.gov and search for HRA.
• Property Tax Postponement for Senior Citizens, Blind, or Disabled Persons
  The State Controller's Office (SCO) administers the Property Tax Postponement (PTP) program, which allows eligible homeowners to postpone payment of current-year property taxes on their primary residence. PTP applications are accepted from October 1 to February 10 each year. Go to the State Controller's Office website at www.sco.ca.gov for more information. If you have any questions, call (800) 952-5661 or email postponement@sco.ca.gov.