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1. When are secured property taxes due?

The first installment of your property taxes are due November 1 and are delinquent after 5:00 pm on December 10. A 10% penalty is added after December 10.

The second installment of your property tax is due February 1 and is delinquent after 5:00 pm on April 10. After April 10, an additional 10% penalty is added to your second installment plus $20.

2. When are secured property tax bills mailed?

The secured property tax bills are usually mailed out in October of each year.

3. What should I do if I don't receive a secured property tax bill?

A new property owner's regular secured tax bill is sent to the previous owner because the Tax Collector's Office is unaware the property has been sold. Regardless of the reason, if you do not receive a secured property tax bill by November 10th, contact this office at (925)957-5280 and our automated answering system will help you with your request. 

4. What is a supplemental tax bill?

State law requires the immediate reassessment of property (for tax purposes) whenever a change of ownership or completion of construction occurs. If applicable, you will receive a supplemental tax bill reflecting the change in value for the balance of the tax year. Due dates for a supplemental tax bill depends on when the bill is mailed. A decrease in value will result in a negative supplemental tax bill being issued. These negative bills or refunds do not cause a change to your current annual tax bill which must be paid timely to avoid penalty.

Supplemental tax bills do not replace the regular tax bill. Supplemental tax bills are not mailed to your mortgage company. They are not paid by funds in your impound account. If you receive a supplemental tax bill and have any questions about payment responsibility, please contact your mortgage company.+

5. Do I have recourse if I think the assessed value of my property is too high?

You may discuss the value with the Assessor if you feel a change is in order and request a review of your current assessed value versus the current market value (based on comparable sales). This process is commonly referred to as a Proposition 8 review.

Proposition 8

6. What is a Special Assessment?

A special assessment is a charge on a tax bill for a service or benefit provided directly to a property. Examples of these types of assessments are garbage collection, sewer, lights and landscaping maintenance, mosquito abatement, fire protection, water, sanitation and other such services. A special district is formed in order to provide property specific services or benefits. These districts are permitted to charge an assessment for the services rendered under the applicable state law that allowed their creation. In accordance with state law, each fiscal year the special district provides the county Auditor with a listing of the parcels and the amounts to be charged to each parcel on the property tax roll. The district also provides the Auditor with a resolution authorizing the placement of the charge on specific parcels. Provided the legal requirements are met by special district, the county Auditor must place the special assessment charge on a property tax bill.

7. If I cannot pay my current property taxes in full, can I make a partial payment?

NO. Our office does NOT accept partial payments for current tax bills. Please be aware that a 10% penalty will be assessed on the unpaid balance on the first installment. The penalty will also attach to the unpaid portion of the second installment plus a $20 cost.

8. Can I pay my delinquent taxes in installments?

Yes. The Installment Plan of Redemption (5-pay plan) is a plan that allows a taxpayer the ability to pay defaulted taxes in five installments.

It is strongly recommended that prior to applying for the Installment Plan of Redemption, you contact your lender/mortgage company to ensure they allow the payment plan to pay tax defaulted taxes.

9. Who may apply for the Installment Plan of Redemption?

Any taxpayer that does not have defaulted taxes for more than five years.

10. How do I apply for the installment plan?

Contact the Treasurer - Tax Collector's Office and request an application for the Installment Plan of Redemption.

Treasurer - Tax Collector
625 Court Street, Suite 100
Martinez, CA 94553

Ph: (925) 957-5280

Contra Costa County
Treasurer - Tax Collector
Attn: Redemption Division
P.O. Box 631
Martinez, CA 94553

11. Is there a fee to apply for the installment plan?

No, there is currently not a fee for applying.

12. Is there a minimum installment payment that must be made to open the plan?

To successfully open an Installment Payment Plan of Redemption account you must pay:

-All current year taxes that are already past-due.

-A minimum payment of 20% of the total delinquent tax amount including penalty and interest charges (1.5% per month). Call our office to get the correct amount before sending payment.

-All subsequent taxes must be paid on or before April 10. If during the course of an installment plan the current taxes are not paid by April 10, the plan is in default.

You will receive once a year, an Installment Plan of Redemption statement indicating the minimum amount required for that installment payment.

Pay-off payments are accepted anytime before the fifth and before the final payment is due.

13. Does interest continue to accrue while participating in the installment plan?

Yes. Be aware that the plan incurs a charge of 1.5% per month on the unpaid balance.

14. What happens if I do not keep my plan current or up to date?

If the installment plan defaults, a new plan may not be started until July 1 of the following fiscal year. Additional penalties at an annual rate of 18% will continue to be computed on the unpaid balance each time a plan is restarted.

Please be aware that an Installment Plan of Redemption cannot be started after the property becomes Subject To Power To Sell. This occurs when the property has been delinquent for more than five years.

Example:
If you have delinquent taxes from the 1997-98 tax year, as of July 1, 2003, you CANNOT participate in the installment plan. You must pay in full the amount of outstanding taxes to keep the property from being sold at the Public Auction that is scheduled for early 2004.