Show All Answers

1. When are unsecured property taxes due?

Unsecured taxes are delinquent if unpaid as of 5:00 pm on August 31of the tax year. If August 31 falls on a Saturday, Sunday or a legal holiday, the deadline is extended until the next business day.

2. What is an unsecured property tax?

It is an ad-valorem (value based) property tax that is the liability of the person or entity assessed for the tax. Because the tax is not secured by real property (such as land) the tax is called "unsecured."

3. What type of property is assessed as an unsecured personal property tax bill?

All property that is not real property is considered personal property and therefore is issued an Unsecured tax bill. There are several types including business fixtures, business personal property, boats, and aircraft. Supplemental escape and pro-rated escape taxes on real property that has changed ownership prior to issuance of the tax bill.

4. What do I have to do to contact someone?

If you have a particular problem that can be resolved by talking to a person, you may call at (925) 957-5280 Monday - Friday, 9:00 am - 4:00 pm.

5. What is Unsecured Tax Four Plan?

Escape bills in excess of $500 may be eligible to be paid on a FOUR-YEAR PAYMENT PLAN. The payments are payable over a four-year period as per California Revenue and Taxation Code.

To enroll a bill on the Four Year Plan, you must:

-File a written request with the Tax Collector's office prior to the due date of the bill.
-Pay at least 20% of the tax, no later than the due date.

6. Where do I mail my tax payment?

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

7. May taxes be paid with a credit card?

Yes. We now accept credit card payments as well as e-check payments online for a small convenience fee.

8. What is the lien date?

It is the date when the liability fixes to the assessee. The lien date is January 1.

9. What if I no longer own the property?

The tax bill will be issued to the owner as of the lien date January 1. Disposal, removal, or sale of the assets after the lien date will not affect the tax bill. No prorations are made by the tax collector on unsecured property taxes. Any pro-ration is strictly a private matter between buyer and seller. The owner of record as of January 1 is responsible for payment and will be lien if bill is not paid.

You should also contact the Assessor’s Office to make sure the ownership of record has been updated. Failure to do so could result in future billings and liens.

10. What should I do if I don't receive a tax bill?

If you do not receive a tax bill by July 10, contact the Treasurer - Collector's Office at (925) 957-5280.

11. What if my check is dishonored by the bank?

If your check is dishonored by the bank, and $85 fee is added to the tax bill and any applicable penalties will be applied retroactively.

12. What is the fiscal year?

A fiscal year is the County's accounting cycle. It is from July 1 each year through June 30 the following year.

Example: 1999-00 fiscal year is July 1, 1999 to June 30, 2000.

13. What if I disagree with the tax bill?

If the assessee name is incorrect, contact the Assessor.
If the property being assessed is incorrect, contact the Assessor.
If the value of the property is incorrect, contact the Assessor
For delinquency date or payment information, contact the Tax Collector.

Assessor Ph: (925) 313-7600
Tax Collector Ph: (925) 957-5280

14. Do I need to pay the tax bill while appealing or talking with the Assessor about a reduction in the value assessed?

Yes. To avoid penalties, liens or enforced collections, the tax must be paid prior to it becoming delinquent. Should the tax be reduced later, a refund will be issued.

15. What if I don't pay my tax bill prior to delinquency?

A penalty of 10% will be charged on the date of the delinquency. Additional penalties at the rate of 1.5 % per month will be charged starting the 1st day of the second month after the delinquency date until the tax is paid in full. Upon delinquency the following collection methods may be used to collect the tax:
-Liens
-Summary Judgments
-Legal Actions
-Seizure and sale of personal property

16. What happens after I pay a delinquency, on which a lien has been placed?

After full payment of defaulted taxes against which a certificate of lien has been recorded, an Unrecorded Release of Lien notice will be mailed to the owner. It is the owner’s responsibility to have the Release of Lien recorded at each Recorder’s Office at which the lien was filed and pay all related fees. Instructions will be included with the Release of Lien.