Secured Tax Bills

ASSESSOR establishes assessed value of your property. Full cash value may be interpreted as market value. If you feel the property’s assessed value is too high, you have a right to an informal review by the Assessor or his staff. Contact the Assessor’s Office at 2530 Arnold Drive, Martinez, CA 94553, (925) 313-7400. Important: Property taxes still must be paid by the delinquent date regardless of review status.

REDUCTION IN ASSESSED VALUE If an informal agreement cannot be reached between the owner and the Assessor, the owner has the right to file an application for reduction in assessments with the County Assessment Appeals Board. Applications must be filed with the County Clerk, 651 Pine Street, Room 106, Martinez, CA 94553, (925) 335-1920, from July 2 through November 30, or for 60 days following the mailing of any notice of assessment, outside the regular period. If an informal or formal assessment review is requested, relief from penalties shall apply only to the difference between the county assessor’s final determination of value and the value on the assessment roll for the fiscal year covered.

AUDITOR-CONTROLLER calculates the tax amount by multiplying the assessed value of your property by the tax rate, plus any special assessments. Questions regarding the computation of the tax and/or tax rates should be directed to the Auditor-Controller at (925) 335-8620, or to the special district/local agency levying the direct charge. The phone number of the special district/local agency is found on the front of this tax bill.

TREASURER-TAX COLLECTOR collects the taxes for the County, all public schools, incorporated cities, and most other governmental agencies within the county. Office hours are Monday through Friday from 8:00 a.m. to 5:00 p.m. except holidays. Call Center hours are from 9:00 a.m. to 4:00 p.m.

TAX RATES are established by the County Board of Supervisors, calculated in accordance with the California Constitutional Article 13A, and presented as percentage of value.

TAXES are levied on property as it exists on January 1st 12:01 a.m. (R&T Code §405). Supplemental taxes are levied on property whenever there is a change in ownership or completion of new construction, and are billed separately as additional taxes to those on the Secured tax bill.

TAX BILL is divided into two sections: the top half is to be kept for your records and provides information on the ownership, assessed value and exemptions, and assessments and taxes of the property. The bottom half consists of two coupons to turn in with your payments and list the amount and due date for each coupon. A PDF copy of the bill is available on our website under Pay On Line.

E-BILLING is available for those who wish to receive their bill notification by email. Reminder notices are also emailed approximately two weeks prior to the delinquent dates. To participate, sign up on our website www.cctax.us. The service is free and you can opt out anytime.

DUE DATE — Both installments may be paid when the first is due—both coupons are required when paying entire bill at one time. The first installment must be paid by 5:00 p.m. or postmarked by December 10 to avoid 10% penalty. The second installment must be paid by 5:00 p.m. or postmarked by April 10 to avoid 10% penalty and an administrative cost. If such dates fall on a Saturday, Sunday, or legal holiday, the time of delinquency is 5:00 p.m. on the next business day. Payment must be for the full amount on the coupon and received by the due date regardless of pending adjustments. The first installment must be paid before the second installment.

TAXPAYER is responsible to see that the taxes are paid in full and on time. Failure to receive a tax bill does not relieve the taxpayer of the responsibility to pay the taxes when they become due and payable, and does not provide a basis for waiving penalty charges. Examine the bill carefully before paying. Be certain it pertains to your property. If you have other property, be sure to obtain a bill for each of them. The Tax Collector does not determine the amount of tax you pay.

NEW HOME OWNERS: Please check with your title or mortgage company first about who will send in the tax payments. Payments must be for the full amount on the stub, and the first stub must be used for payment before the second stub. Include both stubs if paying the entire bill at one time. Your canceled check is your receipt. Only U.S. Post Office cancellation mark is used as date for payment receipt. A penalty will be charged on all late postmarks.

TAX PAYMENT: The Tax Collector’s office accepts as negotiable instruments only those items drawn in U.S. dollars on U.S. Banks. A 10% penalty is added to the first installment after the delinquency date. A 10% penalty and administrative cost are added to the second installment after the delinquency date.

• IN PERSON – Cash, checks, and credit cards* are accepted at 625 Court St., Martinez, Room 100. Office hours are 8:00 a.m. to 5:00 p.m., Saturdays, Sundays and holidays excluded;
• BY MAIL – Check, cashier’s check, or money order only. (Do not mail cash. The Tax Collector disclaims any responsibility for cash sent by mail);
• ONLINE – Credit/debit cards* and e-checks at our website www.cctax.us;
• BY PHONE – Credit/debit cards* or e-checks at (925) 608-9500. This is an interactive voice response service. Please note, electronic payments cannot be processed by Tax Collector staff;
• HOME BANKING – Enter Parcel Number in the Account Number field – Note: online bill payment should occur no later than five (5) business days prior to the delinquent date shown on the coupon in order for payment to be postmarked timely. Have payment mailed to 625 Court Street, Room 100, Martinez, CA 94553.

            * A third-party service fee is charged for all credit and debit card transactions.

RETURNED PAYMENTS — If payment is returned by the bank for any reason, the record of payment will be cancelled, a fee will be charged, and penalties will apply if payment is not settled by the delinquent date.

CHECK CONVERSION — When you provide a paper check as payment, you authorize us either to use information from your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction. When we use information from your check to make an electronic fund transfer, funds may be withdrawn from your account as soon as the same day we receive your payment, and you will not receive your check back from your financial institution. Pursuant to regulatory rules (NACHA and Regulation E), we properly notify you of our intention to clear your check electronically. If you prefer not to have your check converted, you can opt out at www.cctax.us > Look Up/Pay Taxes > Check Conversion Opt-Out.

SENIOR EXEMPTION is available for a parcel tax if an asterisk (*) appears next to its code under SPECIAL TAXES & ASSESSMENTS. Call the phone number listed next to the code for information on how to apply. Additional information on Services for Seniors is available on our website www.cctax.us.

TAX DEFAULT — Numbers in the box on the front of the tax bill labeled DEFAULT # indicate you owe prior year(s) delinqunet taxes on the property. These delinquent taxes are not included in the amount of this bill. The property becomes subject to the Tax Collector’s power to sell five years from the time of default. To redeem the property, all taxes and associated penalties, costs, fees and interests must be paid in full by 5:00PM the day before the sale. The Tax Collector also offers an installment payment plan which may postpone a sale on the condition that all requirements of the plan are met. For more information about the installment payment plan, call (925) 608-9500 during our regular business hours or refer to our website.