Sacramento County Tax Collector
The Sacramento County Tax Collector collects property taxes on homes, land, business equipment, boats, aircraft and other taxable property. This article explains how to identify your bill, review county tax records, make payments, understand deadlines and contact the office responsible for your question. It also covers supplemental assessments, delinquent taxes, penalty relief, mobile home transfers and tax-defaulted property sales.
Which Office Handles Your Question?
The Sacramento County Tax Collection and Licensing Division is part of the Department of Finance. Its property tax responsibilities include mailing bills, collecting payments and assisting taxpayers with amounts due, payment records and delinquent accounts. The division also administers business licensing in the unincorporated county and files Fictitious Business Name Statements on behalf of the County Clerk-Recorder.
The Tax Collector does not determine your property's assessed value or calculate the tax originally billed. The Assessor determines the person or entity assessed and the property's taxable value. The Auditor-Controller then calculates the tax using the taxable value and applicable tax rate. The Tax Collector mails the resulting bill and collects the amount due.
Contact the Tax Collector about a missing bill, an unpaid installment, a payment record or collection charges. Questions about assessed values, changes of ownership, mailing address changes, property transfer exclusions, exemptions and mapping belong with the Assessor. This distinction matters when a bill appears wrong: a payment question and an assessment question require different offices.
Annual Secured Property Tax Deadlines
Secured property taxes generally concern real property, including homes and land. The annual assessment is based on the property's status on January 1. The bill covers the fiscal year beginning July 1 and ending June 30 of the following year.
Annual secured bills are mailed once each year, by November 1. Owners may pay the entire annual amount by December 10 without penalty or divide the bill into two equal installments. The due dates and last dates for payment without penalty are different:
| Installment | Due date | Last day to pay without penalty |
|---|---|---|
| First installment | November 1 | December 10 |
| Second installment | February 1 | April 10 |
If December 10 or April 10 falls on a Saturday, Sunday or holiday, the payment deadline extends to the next business day. The county does not mail another bill or reminder for the second installment. Keep the original bill and its remaining payment stub after paying the first installment.
The county's tax dates and bill information also identifies deadlines affecting unsecured taxes, installment plans and defaulted accounts. Supplemental and other separately issued bills require attention to the dates printed on those bills; the annual installment calendar does not explain every assessment.
Missing Bills and Mortgage Payments
Failure to receive a tax bill generally does not excuse penalties, costs or interest. Request a duplicate bill if yours does not arrive. Waiting for a replacement mailing does not change the payment deadline.
Owners with mortgage impound accounts receive an Owner's Information Copy of the annual secured bill. Mortgage companies typically pay in two installments. If you paid off or refinanced your mortgage and became responsible for paying the taxes yourself, the information copy includes payment stubs you can use. Confirm who will make the payment rather than assuming the previous arrangement continues.
Property Tax Records and Parcel Numbers
The county's e-PropTax system provides property tax bill information using a 14-digit Assessor's parcel number. On a secured tax bill, that number appears in the upper left corner. Have the complete number available when reviewing an account or requesting assistance.
If you do not have the bill or parcel number, the county directs taxpayers to the Assessor's Parcel Viewer, where an address can be used to locate a parcel. The Tax Collector can also assist during telephone service hours. The secured property tax information page provides access to the county's parcel lookup and e-PropTax services.
Depending on the account, e-PropTax provides the most recent annual secured bill, other bills issued or due in the most recent fiscal year, unpaid current-year installment coupons and direct levy information. If prior-year delinquent taxes remain unpaid, the system displays a warning and a link to further details. Review that warning separately from the current annual bill.
For privacy reasons, e-PropTax does not display owner names or property addresses. Its purpose is tax account information, rather than ownership verification. Use the parcel number to keep the account you are reviewing connected to the correct bill.
System Availability and Telephone Records
Property tax information is unavailable Sundays from 9:00 a.m. to 1:00 p.m. for scheduled maintenance. Some screens may also be blocked by a browser's pop-up settings. If a needed screen does not open, the county advises disabling the pop-up blocker.
The secured property tax telephone line offers automated information 24 hours a day, seven days a week. Select option 1 and enter the 14-digit parcel number to hear current and prior-year amounts due, payment deadlines or dates taxes were paid. Option 2 covers direct levies, and option 3 provides office and general tax process information. Option 0, available at various points in the system, connects callers with staff during telephone service hours.
Payment Methods and Mailing Requirements
The Tax Collector encourages payment online, by mail or by telephone. County pages provide access to e-PropTax, which offers credit card and e-check payment options for current and prior-year unpaid bills. The online service uses separate links for credit card and e-check payments.
Before submitting an online payment, match the parcel number, bill and installment to the obligation you intend to pay. Enter bank account, routing and card information accurately. The county identifies incorrect payment information as a taxpayer error that does not qualify for penalty cancellation.
For mailed payments, make the check payable to Sacramento County and use the mailing address in the department list below. The county specifically instructs taxpayers to ensure that mailed payments receive a U.S. Postal Service postmark. An ordinary postage meter date does not establish when the Postal Service took custody of an envelope.
Bank Bill Pay and Postmarks
A payment arranged through a bank's bill payment service is not the same process as paying through the county's online property tax system. The county warns that envelopes used by home banking and online bill payment services do not receive USPS postmarks. Initiating a bank payment before the delinquency date therefore does not establish timely payment if it reaches the Tax Collector late.
Likewise, saying that a check was mailed early enough to arrive before the deadline is not a basis for canceling a penalty. The USPS cancellation mark is the evidence the county identifies for establishing timely mailing. Review your bank's payment rules before relying on its delivery schedule.
Supplemental and Corrected Tax Bills
A purchase or completed construction project can lead to a supplemental assessment. The Assessor appraises the property as of the ownership change or construction completion date. The reassessment process normally takes six to nine months, but a supplemental bill can take a year or longer to arrive.
A supplemental bill is additional to the annual secured bill. It does not replace that bill, and its payment dates depend on when it was mailed. The county's supplemental and addenda tax information explains how these assessments differ.
Generally, an ownership change or construction completion between July 1 and December 31 produces one supplemental bill covering the remaining portion of that fiscal year. An event between January 1 and May 31 generally produces two bills covering separate fiscal years. An event in June produces one bill for the following fiscal year.
Supplemental bills are not mailed to lenders. If your mortgage payment includes taxes, ask the lender specifically about the supplemental bill. Do not assume an impound account covers it simply because the lender pays the annual bill.
Replacement Bills and Assessment Refunds
A corrected assessment bill replaces one previously issued bill. It may result from a calculation error, an exemption adjustment or an approved decline-in-value reassessment. Depending on when the correction occurs, the replacement may be payable in one installment or two. Review the corrected bill's delinquency dates and the Tax Collector's instructions concerning any remaining balance.
Payments already made toward the original annual bill are handled according to the corrected bill's installment structure. They may be credited to the replacement bill, held pending payment of a single-installment balance or refunded if an overpayment results.
A negative supplemental assessment is different from a replacement annual bill. It can produce a refund after a qualifying reduction in assessed value, but it does not change the current annual bill. Annual taxes must be paid in full before the Auditor-Controller can issue that supplemental refund.
Additional assessments concern taxable property or activity omitted from the current tax year. Escaped assessments concern amounts omitted from a previous tax year. Identifying the bill type helps explain why another charge has arrived after an annual payment.
Unsecured and Personal Property Taxes
The Unsecured Property Tax Unit handles taxes involving business fixtures, business personal property, boats, aircraft and certain other assessments. Some real property assessments also appear on the unsecured roll, including certain supplemental or escaped assessments issued after ownership has changed.
Annual personal property bills are mailed in July and are due upon receipt. August 31 is the last day to pay without penalties and collection costs. If that date falls on a Saturday, Sunday or holiday, payment may be made on the next business day.
Responsibility generally follows ownership, possession or control on the January 1 lien date. Selling a boat, aircraft or business after January 1 does not remove responsibility for the bill issued that July. Report the sale or purchase to the Assessor so the following year's assessment can reflect the ownership change. Boat sellers should also report the transfer to the Department of Motor Vehicles for registration purposes.
The county's unsecured and personal property tax information explains the collection consequences of nonpayment. Delinquent bills receive a 10 percent penalty and collection costs. Interest also applies when taxes remain unpaid two months or more after the penalty is added. Collection methods may include liens, summary judgments, seizure and sale of personal property, and seizure of California state tax refunds or lottery winnings.
Delinquent Taxes and Penalty Relief
Late secured property tax payments are subject to delinquency penalties and costs. The county identifies a 10 percent penalty and a $15 cost in its secured tax information. Taxes remaining unpaid after June 30 become prior-year delinquencies, or defaulted taxes, with additional redemption charges.
Some bills also include direct levies or special assessments subject to accelerated judicial foreclosure. If such an assessment remains unpaid on the last business day of June, it may be removed from the tax bill and returned to the district for collection. The remaining tax portion stays defaulted and continues accruing applicable redemption charges.
Penalty Cancellation Applications
The Tax Collector can cancel penalties only under limited circumstances authorized by California law. Applications are reviewed individually. The county's tax penalty relief application instructions describe the relevant code provisions and application process.
An applicant must identify the bill type and year, select the Revenue and Taxation Code provision believed to apply, and explain the circumstances. Potential grounds include evidence of a timely USPS postmark, a payment mistakenly applied to another property, certain county errors or circumstances beyond the taxpayer's control despite ordinary care.
Financial difficulty alone does not qualify. Neither a good payment history nor unfamiliarity with the property tax process establishes eligibility. Nonreceipt of a bill generally does not qualify, except where the Tax Collector failed to mail it to the address provided on the tax roll.
If relief is approved, the county requires payment by mailed check with the parcel number written on it and a copy of the confirmation page enclosed. Address the submission to the Tax Collector, Attention: Penalty Cancellation, using the mailing address below. If relief is denied, payment can be made through the usual methods.
Mobile Home Taxes and Transfers
Mobile homes subject to local property tax are billed on the secured roll in two installments during the current tax year. If those taxes remain unpaid after June 30, they transfer to the unsecured roll for collection. Additional monthly charges and actual collection costs can then apply.
A sale or move out of Sacramento County requires attention to the Tax Clearance Certificate process. The Department of Housing and Community Development requires the certificate before processing the applicable title transfer. A release of liability alone does not change ownership.
The Tax Collector issues the certificate to verify that taxes discovered as of its issuance have been paid. Between January 1 and November 1, estimated or known taxes for the following fiscal year must also be collected before issuance.
The county mobile home tax page provides application instructions. After the certificate is filed and the state processes the ownership change, the Assessor receives notice to update the assessment roll. This can take several months. If the certificate was filed more than six months ago and bills still arrive in the former owner's name, the county directs the former owner to inquire with the state about processing status.
Tax-Defaulted Property Sales and Claims
The Tax-Defaulted Land Unit handles public auction information. Sacramento County does not sell tax lien certificates, and paying another owner's delinquent taxes before an auction does not transfer title. Property subject to the Tax Collector's power to sell must be acquired through the tax sale process.
The county's tax sale information and terms identify the next public auction as February 2027 and direct readers to check in January 2027 for the auction list and updated terms. Properties can be redeemed, postponed or removed before sale, so an initial auction list does not establish that every parcel will be offered.
Prospective bidders must register and provide a $5,000 deposit. Registration establishes how title will be vested, and that information cannot be changed afterward. Winning bidders must pay in full within five business days. Failure to complete payment results in forfeiture of the deposit and a five-year bidding ban.
Before an auction, bidders have no right to enter or trespass on listed property. A purchaser must wait for the recorded deed before taking possession. Occupancy issues become a civil matter between the purchaser and occupants.
Claims for Excess Sale Proceeds
When more than $150 remains after payment of the delinquent taxes, assessment liens, fees and sale costs, eligible parties of interest may claim excess proceeds. A recorded ownership or lienholder interest at the time of sale is central to eligibility.
The county requires its claim form, documentation establishing the interest and a calculation of the amount claimed. Filing a claim is free. Claims must be submitted within one year after the Tax Collector records the deed to the purchaser, although review cannot begin until that year has passed. The filing deadline and the review waiting period are separate requirements.
Office Hours and Customer Assistance
Property tax public counter hours are Monday through Friday, 8:00 a.m. to 5:00 p.m., excluding holidays. Staff telephone assistance is available from 9:00 a.m. to 4:00 p.m. The Tax Collection and Licensing contact page separates secured property, personal property and tax-defaulted land assistance.
Have your bill, parcel number, tax year and bill type available when contacting the office. For a payment question, identify the payment date and method so the discussion concerns the correct transaction. Telephone lines are especially busy after bills and delinquency notices are mailed and near the December and April deadlines. The county advises callers to continue trying the system or leave a voicemail when lines are busy.
Tax Offices and Contact Information
Sacramento County Tax Collector — Tax Collection and Licensing Division 700 H Street, Room 1710
Sacramento, CA 95814
Mailing address: P.O. Box 508, Sacramento, CA 95812-0508 Secured Property Taxes: (916) 874-6622
Unsecured Property Tax Unit: (916) 874-7833
Tax-Defaulted Land Unit: (916) 874-6621
Property Tax Telephone Payments: (844) 430-2823
Sacramento County Assessor's Office 3636 American River Drive, Suite 200
Sacramento, CA 95864 (916) 875-0700