Friday, November 24, 2017
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When a delinquent tax becomes subject to unsecured collection procedures or an unsecured tax becomes delinquent, a certificate of lien specifying the amount of tax due (including interest, penalties, and costs) may be recorded by the Tax Collector. The lien is upon all personal and real property in the county owned by the assessee (taxpayer) or subsequently assessed to the assessee named in the certificate or acquired by the assessee before the lien expires in 10 years. A lien may be renewed twice for an additional 10 years each time. Payment of the taxes described in the certificate together with various fees will create a release of lien that will be recorded within 5 days of payment.
If the taxpayer wishes to pay, he may go to the Tax Collector.
Property taxes become a lien on real property at lien date (currently January 1st of each year to the property owner of record). The lien is removed when taxes are paid, canceled, or the property is sold for taxes.
A 1915 Act Bond is issued by a district to build infrastructure such as sewer trunkline, utility line, roads, etc. The district then annually meets the legal requirements to place a special assessment tax on the secured property benefited by the infrastructure in order to repay the bond. If the taxes are unpaid when due, the district may meet the legal requirements and take action to foreclose on the property in order to collect the 1915 Act special assessment amount. The key contact for a 1915 Act assessment is the agency which had the assessment added to a tax bill.
A Mello Roos is a special tax or bond for a community facility project approved by vote of 2/3 of the electors. Electors are either registered voter (if 12 or more in the district) or landowners who voter based on acreage. These types of bonds are normally issued for 30 years and will be billed with your property taxes.
Your property tax bill, a lien
on your property, is comprised of taxes and special assessments.
Taxes consist of a 1% rate + voter approved debt + special
tax. Special assessments are benefit assessments which are
property specific such as refuse collection.
Taxes and assessments are specifically
identified on your tax bill and are distributed as stated
on your bill, with the exception of the 1% general levy (which
was established with Proposition 13). The general levy of
1 % is distributed among many agencies in the County on a
county-wide basis; and its distribution changes each year
based on the increases or decreases in assessed value. This breakdown
can be located at http://auditor.co.kern.ca.us/GenLevy/GenLevySummary.aspx
(1) Park/recreation, cemetery, fire, sanitary,
hospitals, insect control, conservation, public
utilities/transit, airport, separation of grade, flood control,
community service, irrigation, and water districts
No, we have no provision or system support to do this.
There is no provision to make more than two installment payments
on your current secured taxes and one installment on your
current unsecured taxes. However, after a secured tax bill
becomes tax defaulted, an installment plan of redemption may
be started. The date your current tax bill is defaulted is
the last day of the fiscal year, June 30th. After this date,
you may contact the Tax Collector to start a payment plan.
Of course, if you chose to wait to establish a payment plan,
you will incur delinquent penalties, costs, and fee in addition
to the taxes owed.
Payment by Visa, MasterCard, American Express, Discover Card and Electronic
Checks are accepted through the Kern County Treasurer and Tax Collector's
Internet website at www.kcttc.co.kern.ca.us.
Only credit cards are accepted through our automated 24 hr. a day tax
system at 888-628-2937. A processing fee will be charged on all card usage.
Your tax rate varies based on the location of your property.
A tax rate includes a general 1% tax levy applicable to all
bills, voter approved (pre-proposition 13) special taxes,
and voter approved debt issues for your particular area. The
general tax levy is based on state law and is limited to 1%
of assessed value, $1 per $100 of assessed value. The tax
rates for voter approved debt are computed each year: bond
and debt rates are determined by the requirement to pay off
the debt. Special tax rates are determined
on similar basis or can be approved at a fixed rate for a
It is not our practice to provide estimates. Until the bill
or refund is actually computed, due to the complexity of the
calculation and possible unknown circumstances, we do not
know these numbers with 100% accuracy.
Our policy is that a taxpayer has until the billing of the
supplemental tax to claim the full $7,000 exemption (provided
the supplemental billing is an increase of $7,000). If the
exemption is not filed before the billing date, the taxpayer
has to the first installment payment due date to claim 80%
of the exemption.
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 Prop 8 review. The Assessor will initiate an investigative
report to determined your assessed value on a comparative
sales basis and advise of the result in a letter. The Assessor
is required to use the lesser of factored base year value
(sales price if a home, incremented by CPI thru time) or current
market. For your information, the valuation data of the new
fiscal year is available on July 1st in the Assessor's office
for review. In addition, you may file a formal appeal with
the Assessment Appeals Board of the County between July 2nd
and September 15th. You have 60 days from the mailing of a
corrected, escaped (taxes not previously billed), or supplemental
tax bill to file a formal appeal with the Assessment Appeals
This is an agency formed to increase assessed value in a defined
area. After formation, the RDA receives taxes on increased
assessed value over a beginning assessed value.
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, 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. In accordance with state law, each
fiscal year the special district provides the county Auditor
with a listing of the parcels to be charges for services and
the rate/amount to be charged on property tax bills. 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 the special district, the county
Auditor must place the special assessment charge on a property
Secured: Net assessed value * tax rate + special assessment(s)
Unsecured: Net assessed value * tax rate + special assessment(s)
Supplemental: Net assessed value difference * tax rate * proration
* is a multiplication sign
The proration period is from
the beginning of your time of ownership or beginning of new
construction or beginning of demolition to our fiscal year
end, 6/30/xx. If your beginning date is between January 1st
to June 30th, you may receive a low and high year supplemental
bill. You receive the high year bill because your difference
in assessed value has not been include in the next fiscal
year tax bill calculation. (Owner prior to a transfer of ownership,
interim owner supplementals are computed with a variation
of the above method.)
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