Frequently Asked Questions

Tax payments are made to the Tax Collector. Find more Information here:

The lien date is the date of valuation of property on the local assessment roll. It is the date when property taxes become a lien on property preceding the fiscal year (July 1 through June 30) for which those taxes are levied. Since 1997, the lien date has been January 1. This means property is valued and property taxes become a lien on January 1 each year. (Revenue and Taxation Codes 117 and 405)

Supplemental assessments are one-time assessments, which are distinct from regular annual assessments. A supplemental assessment is created each time property is revalued due to a change in ownership or new construction. It is the difference between the prior and the new assessed values. (Revenue and Taxation Code 75-75.72)