General Tax Information
- Where can I check my current taxes?
- Options available to view your current taxes:
- A public terminal is available in the Tax Collector lobby where you can view current
and past years tax information
- Visit us on-line and view your current tax information
- Come into the office and receive a copy of the bill - copy fee $1
- When are property taxes due?
- Secured taxes, the annual bill you receive for real property, are due in two installments.
The first installment is due November 1st and is delinquent after December 10th.
The second installment is due Februaury 1st and is delinquent after April 10th.
Unsecured taxes are delinquent if unpaid by 5:00 pm on
August 31st.
Supplemental taxes have unique due dates, and are
due 30 days (or more) from date mailed.
- I did not receive my tax bill until penalties had occured. Do I still need to pay the
penalty?
- Yes. Failure to receive a tax bill shall not relieve the lien of taxes, nor shall it prevent
penalties.
Mailing of the tax bill is a service extended to those taxpayers who have provided the County
Assessor with the proper mailing address. Secured property tax bills not received by November 15th must be obtained
by contacting the Tax Collector's office in writing, over the phone or online.
It is the responsibilty of the property owner to inform the County Assessor, in writing, of any
change in mailing address.
- Is it possible to have delinquent property tax penalties cancelled or waived?
- Yes. A Claim for Cancellation and Refund of Delinquent Property Tax Penalty is available for
current year taxes.
No application will be accepted or considered unless the tax payment and penalty amount is paid
in full. Any penalty, costs or other charges shall be cancelled and refunded if a justifiable
reason exists. The applicant shall have the burden of proving the existence of a
justifiable reason for cancellation and refund of penalties.
Conditions Which May be Considered Justification for Cancellation and Refund of Penalty:
- Taxpayer suffers a severe disability due to injury or illness which prevents taxpayer
from making a timely payment
- Taxpayer's death
- A calamity, not caused by the taxpayer, that is severe enough to prevent the taxpayer
from making timely payment. A calamity shall include, without limitations, fire, flood,
earthquake, war or civil insurrection
Conditions Which Will Not be Considered Excusable:
- Lack of funds
- Loss or delay of payment because of the mail or other common carrier
- Failure to receive the tax bill
- Taxpayer is out of the country
- One joint owner
relies on another joint owner to make payment
- How do I obtain a receipt?
- At the time of payment bring the original tax bill with you and it will be
stamped "PAID". The original tax bill is the only form the Tax Office can stamp
"PAID".
- If you need a receipt showing a past payment a duplicate receipt can be issued. There is a
$1 fee for duplicate receipts.
- If you mail in a payment your cancelled check is proof of payment. A printed receipt from the
Tax office will not be mailed.
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Exemptions
- What exemptions are available?
- There are several exemptions available:
- Veteran's exemption
- Homeowner's Property Tax exemption
- Religious organization
- Welfare
- How do I find out if I am entitled to the homeowner's exemption?
- Information regarding homeowner's and other exemptions can be
obtained by calling the San Benito County Assessor at (831) 636-4030 or writing to:
San Benito County Assessor
440 Fifth St., Room 108
Hollister, CA 95023
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Supplemental Tax Bill
- If I receive a Supplemental tax bill, will I also receive an annual Secured tax bill in
October?
- Yes. The Supplemental tax bill is sent in addition to the annual Secured
tax bill and both must be paid by the specified dates on the bills.
- If I pay my property taxes through an impound account (i.e., with my mortgage payment),
will my lender get my Supplemental tax bill?
- No. Unlike the annual Secured tax bill, lending agencies do not receive a copy of
the Supplemental tax bill. You must provide a copy to your lender to determine who will pay the bill.
- Is it possible to get more than one Supplemental tax bill?
- Yes. It is possible to receive two Supplemental tax bills, depending on
when the ownership change or completion of new construction occurred and when the Assessor
recorded the new value on the tax roll. If the event occurred after January 1st and prior to June 1st
you can usually expect to receive two supplemental tax bills representing two seperate fiscal years.
- If the payment of the Supplemental tax bill is not made before the delinquency date
because of a misunderstanding between my lender and myself, may I have the penalties waived?
- No. State law stipulates this is not an acceptable reason for waiving
penalties.
- What happens if I fail to pay my Supplemental tax bill?
- The same penalties apply as for unpaid Secured taxes. If your Supplemental
tax bill is not paid by May 31st after the second installment becomes delinquent, the property
becomes tax defaulted (regardless of whether you paid your annual Secured tax bill). At the end of
the fifth year of delinquency the property becomes subject to the Tax Collector's Power to Sell.
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Mobile Home
- What is a mobile home?
- A mobile home is a structure, transportable in one or more sections,
designed and equipped to contain one or more dwelling units, and to be
used with or without a foundation system. Specifically any trailer coach
that is more than eight feet wide or forty feet long, or one that
requires a permit to move on the highway is considered a mobile home.
- I have a recreational vehicle (RV); is it considered a mobile home?
- No. Recreational vehicles, as well as buses and prefabricated housing
units, are not considered mobile homes.
- My mobile home is sitting on a permanent foundation on my property. How will it be taxed?
- For purposes of taxation, mobile homes affixed to the land on a
permanent foundation are not considered "mobile" homes, but
are viewed instead as modular housing, and have always been taxed in the
same way as conventional homes.
- Are there any advantages to changing from in-lieu license fees to local
property taxation?
- There may be advantages, but each case must be evaluated
individually.
- One possible advantage is that property taxes are payable in two
annual installments. You also may be entitled to the $7,000 homeowner's
exemption or other exemptions administered by the County Assessor. In
addition to County exemptions, you may be eligible for the tax
assistance and postponement program offered by the State of California.
- Finally, it is important to note that mobile homes subject to local
property taxation are exempt from any sales or use tax. Therefore, you
may enhance the marketability of your mobile home by voluntarily
converting it to local property taxation prior to selling it.
- Once you convert to local property taxation, however, you cannot
revert back to vehicle license fees.
- If my mobile home is currently subject to local property taxation, can I request reinstatement
of vehicle license fees?
- No. Once mobile homes have been changed to local property taxation,
it is not possible to reinstate vehicle in-lieu license fees.
- If I buy a used mobile home subject to local property taxes, how do I get the title transferred
to my name?
- Mobile home title issuance is administered by the State's Department
of Housing and Community Development (HCD). That department cannot
transfer title of a used mobile home subject to local property taxes or
direct charges by fire districts or other fees without a tax clearance
from the county tax collector of the county in which the mobile home is
situated. If there are any taxes or other fees owing, they must be paid
before a Tax Clearance Certificate can be issued by the Tax Collector.
- NOTE: Remember that this type of title transfer applies only to
mobile homes not on permanent foundations. If your mobile home is
attached to a permanent foundation, title transfers are handled by the
County Recorder in the same manner as for conventional homes.
- If I purchase a used mobile home or modify my mobile home by construction,
will I have to pay supplemental taxes?
- It depends on what type of taxes you currently
are paying. Mobile homes that are subject to local property taxation are subject to
supplemental taxes. Mobile homes that are subject to vehicle license
fees are not subject to supplemental taxes thru HCD, however; they may be
subject to supplemental and annual taxes for the addition. Contact the
County Assessor for additional information by calling (831) 636-4030 or writing to:
San Benito County Assessor
440 Fifth St., Room 108
Hollister, CA 95023
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Tax Assistance/Postponement
IMPORTANT: The state budget approved for the
2008/2009 fiscal year deleted funding for the Homeowner and Renter Assistance Program. Since there
is no funding in the state budget for this program, 2008 claims cannot be paid or processed.
For further information on the State's Homeowner or Renter Assistance Program, call
the Franchise Tax Board at (800) 868-4171.
In addition, funding has been reduced for all existing HRA workloads. As a result, you may
experience delays with phone calls or HRA claims and correspondence for 2007 and prior years.
On February 20, 2009 the the state passed legislation to suspend the Property Tax Postponement Program.
This legislation is effective immediately and prohibits the filing of claims for Senior Citizens'
Property Tax Deferral Program.
- What tax assistance programs are offered by the state?
- The State of California administers programs that provide property
tax assistance and postponement of property taxes to qualified
homeowners and renters who are 62 or older, blind, or disabled. For
information on the State's Homeowner or Renter Assistance Program, call
the Franchise Tax Board at (800) 868-4171. For information on the
Property Tax Postponement Program, call the State Controller at
(800) 952-5661.
- Who qualifies for assistance?
- The Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law provides direct
cash assistance to qualified individuals with total household incomes of $ 44,096 a year or less
who are either: 62 or older, blind, or disabled; and a U.S. citizen or a designated alien, when
you file a claim.
Claim for assistance is based on the net value of your property as shown in your previous year's
secured tax bill.
- When do I file?
- The filing period runs from July 1st through October 15th. A claim must be filed each year in
order to be considered for assistance.
- Where can I get a the application forms?
- You can get claim forms or further information on Property Tax Assistance/Postponement by contacting
the Franchise Tax Board at
(800) 868-4171.
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Propositions that Affect Property Taxes
- What are the main Propostions that affect property taxes?
- There are several propositons that may affect your tax bill.
- Proposition 13 - sets the maximum general property tax rate
- Proposition 3 - base year value transfer for property taken by government action
- Proposition 8 - reduction in assessed value due to market decline
- Proposition 58 - property transfers between parents and children
- Proposition 60/90 - senior citizen's replacement dwelling benefit
- Proposition 110 - disabled resident exclusion
- Proposition 193 - property transfers between grandparents and grandchildren
To see a detailed listing
please visit the California State Board of
Equalization. Following are brief descriptions of Propostion 13
and Proposition 8.
- What is Proposition 13?
- Proposition 13 established limitations on increases in assessed value and set the maximum
general property tax rate at one percent. Under Prop 13 the property tax rate is fixed at
one percent of assessed value plus amounts required to repay any assessment bonds approved by
the voters.
- If Prop 13 limits taxes why are my taxes over one percent?
- The first line in the description of your tax bill indicates the property tax rate,
or ad valoreum tax, the additional taxes listed are special assessment taxes and bonds
that have been voted through your district. Special assessment taxes
are in addition to your property tax rate and are limited to the special assessment district
where your property is located.
- What is a special assessment tax?
- A special assessment tax is levied against property for certain public projects. These may
include water districts, street lighting, installation of sewer lines, street paving, parking
structures, or other purposes including police or fire protection. If you have a question regarding a
special assessment, please direct inquiries to the appropriate office. Phone numbers are located on
the back of your tax bill under item #14.
The phone numbers for assessment inquiries are also located under
Contacts for Additional Information.
- What is Proposition 8?
- Proposition 8 is the reduction in assessed value due to a decline in value. Prop 8
requires the county assessor to annually enroll a property's adjusted base year value
or its current market value, whichever is less. When the current market value replaces
the higher Prop 13 value on the assessor's roll, that lower value is commonly referred to as a
"Prop 8" value.
- With the housing market so low how do I receive the Prop 8 value?
- The assessed value of your property is determined by the Assesor's office. To find out if
your home qualifies for Prop 8 you will need to discuss it with the County Assessor's office
(831) 636-4030.
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Tax Search
- What is a tax search?
- An examination of the public records of taxing authorities to determine the
tax status of a parcel of real property. A title company or mortgage lender may have a tax search
done when transfer of title or refinancing of real property takes place. A tax search will
investigate the tax history of a parcel to find out if any taxes are due or outstanding.
- Does the Tax Collector's Office provide a tax search service?
- No. The Tax Collector's Office no longer provides tax search service for property tax
information. You are able to use the public terminal in the lobby to look up tax history or
you can hire an independent contractor. To view information from 2008 to the current year you can
use the Tax Inquiry available on-line through this website.
The following is a list of independent contractors you can contact in our area.
NOTE: the persons listed are not employees of the Tax Collector's Office.
- Patty Cauntay, Researcher
(831) 663-0488 FAX (831) 663-1703
17640 Orchard Lane, Prunedale CA 93907
- Meghan Hebard, Researcher
Phone and Fax (831) 335-4049
- Doug Addison, Researcher
(831) 758-3124 FAX (831) 758-0655
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Installment Plan
- If I cannot pay my current secured taxes in full can I make a partial payment?
- No. Partial payments are not accepted.
- Can I pay my delinquent taxes in payments?
- Yes. The Installment Plan of Redemption allows a taxpayer the ability to pay delinquent
taxes in five (5) installments over five fiscal years.
- Who may apply for the Installment Plan?
- Any taxpayer that does not have defaulted taxes for more than five (5) years.
- How do I apply for the Installment Plan of Redemption?
- Contact the Tax Collector's office and request an application for the Secured Installment Plan of
Redemption. Contact: Tax Collector, 440 Fifth St., Room 107, Hollister, CA 95023 or call
(831) 636-4034.
- Is there a fee?
- Yes. There is a $75 non-refundable application fee, charged each time you start a plan.
- How do I start a plan?
- To start a plan, the taxpayer must:
- Provide a signed agreement
- Pay a non-refundable $75.00 application fee
- Make the first of five payments equal to not less than 20% of the outstanding
redemption amount
- How do you figure the redemption amount?
- The redemption amount includes base tax, 10% penalty, $10 cost, $15 redemption fee, and 1.5%
interest per month. The redemption fee is applied once per parcel, regardless of delinquent
years or tax type.
- Is there a minimum payment amount?
- Yes. Each of the five payment amounts must be equal to or greater than 20% of the redemption
amount plus accrued interest. After the first 20% or more incremental payment is deducted
from the redemption amount, interest at the rate of 1.5% of the remaining balance will be
calculated beginning the following month after the payment is received and shall be included
with each incremental payment thereafter.
- Are there any additional requirements?
- Yes. Payment plans have strict requirements that must be adhered to or the plan will
default.
- Payment must be by Cashiers Check or Cash. No personal checks accepted.
- The property must not be subject to the Tax Collector's Power to Sell. Taxes can not be
unpaid beyond five fiscal years.
- All current and future secured and supplemental taxes must be paid on time.
- You are allowed two opportunities to complete the redemption plan. If the second plan of
redemption defaults, the entire redemption amount becomes due. Any prior payments made are not
refundable and shall only be used to satisfy the delinquent tax.
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Tax Auction Information
- Can I obtain a property available at the tax sale by paying the delinquent taxes prior
to the tax sale date?
- No.
Legal title to a tax-defaulted property subject to the Tax Collector's
power to sell is obtained by becoming the successful bidder at the tax
sale. Paying taxes on such property will only cause its redemption to
the assessed owner. You may purchase the property from the owner and
then pay all the taxes prior to the tax sale.
- How do I find or see a property I would like to bid on at the sale?
- Vacant land often has no address. The approximate geographic location can be
determined by the county assessor's maps. Exact boundary lines can
only be determined by a survey of the property initiated at the
purchasers' expense. Improved properties may bear a situs (street)
address, however bidders should verify independently the accuracy of
the address.
- How do I become a bidder?
- All sales are handled on-line through
www.bid4assets.com. You must be a registered user before you can bid.
- What are the conditions of payment for a property at the tax sale?
- All successful bidders must pay in full by the end of the sale.
- Do liens or encumbrances on a tax-defaulted property transfer to the new owner after purchase
of the property at tax sale?
- Section 3712 of the California Revenue and Taxation Code states: "The tax deed
conveys title to the purchaser free of all encumbrances of any kind
existing before the sale, except:
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Any lien for installments of taxes and special assessments, which
installments will become payable upon the secured roll
after the time of the sale.
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The lien
for taxes or assessments or other rights of any taxing
agency which does not consent to the sale under this
chapter.
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Liens for special assessments levied upon the property conveyed
which were, at the time of the sale under this chapter,
not included in the amount necessary to redeem the
tax-defaulted property, and, where a taxing agency which
collects its own taxes has consented to the sale under
this chapter, not included in the amount required to
redeem from sale to the taxing agency.
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Easements, constituting servitude upon or burdens to the property;
water rights, the record title to which is held separately
from the title to the property; and restrictions of
record.
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Unaccepted, recorded, irrevocable offers of dedication of the property
to the public or a public entity for a public purpose, and
recorded options of any taxing agency to purchase the
property or any interest therein for a public purpose.
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Unpaid assessments under the Improvement Bond Act of 1915
(Division 10 [commencing with Section 8500] of the Streets
and Highways Code) which are not satisfied as a result of
the sale proceeds being applied pursuant to Chapter 1.3
(commencing with Section 4671) of Part 8.
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Any federal Internal Revenue Service liens which, pursuant to
provisions of federal law, are not discharged by the sale,
even though the tax collector has provided proper notice
to the Internal Revenue Service before that date.
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Unpaid special taxes under the Mello-Roos Community Facilities
Act of 1982 (Chapter 2.5, commencing with Section 53311,
of Part 1 of Division 2 of Title 5 of the Government Code)
that are not satisfied as a result of the sale proceeds
being applied pursuant to Chapter 1.3 (commencing with
Section 4671) of Part 8."
- When does the right to redeem a tax-defaulted property subject to the power to sell cease?
- The right to redeem a tax-defaulted parcel subject to the power to sell
ceases at the close of business on the last business day prior to the
sale.
- How can I determine what use I can make of a tax sale property before I purchase it?
- Consult
the zoning department of any city within which a property lies or the
zoning section of the county department of planning and land use for a
parcel in an unincorporated area regarding the use of the parcel.
Examine the county recorder's records for any recorded easement on a
property.
- How soon can I take possession of a property after my purchase at the tax sale?
- The
successful bidder may take possession of a property after the
following: payment in full, complying with any conditions set forth
between the tax collector and the successful bidder, and recordation of
the deed. This process usually takes approximately fifteen business
days.
- How soon may I begin improvement of the property after my purchase?
- There
is a one (1) year period of time, after the date the tax deed is
executed that a proceeding based on alleged invalidity or irregularity
of auction procedures can be commenced, pursuant to Section 3725 of the
California Revenue and Taxation Code.
- If there is a Mobile Home on the parcel being sold, am I bidding on the Mobile Home also?
- Unless
the mobile home has a permanent foundation, you are bidding only on the
land. Mobile homes are considered personal property unless they have a
permanent foundation.
- Is a tax sale publicly advertised?
- Yes. State law dictates that notice of a tax sale must be published. San Benito County
advertises tax notices and upcoming auctions
in The Pinnacle newspaper, at
www.Bid4Assets.com and on this website.
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Contacts for Additional Information
- City of Hollister-Finance Dept. (831) 636-4301
- Special assessments for the city
- County Assessor (831) 636-4030
- Change of address, exemptions, value, or ownership
- County Auditor (831) 636-4090
- Tax rates
- County Recorder (831) 636-4046
- Recorded documents (deeds, liens)
- Public Works (831) 636-4170
- Special assessments for the county
- County Water District (831) 637-8218
- San Felipe Water assessment
- Veterans Services Officer (831) 637-4846
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