California property tax bills are due in two installments: the first half on November 1 (due by December 10), and the second half on February 1 (due by April 10)

California splits its property tax year into two payment periods. The first installment covers July through December and becomes due on November 1, with a payment important date of December 10. The second installment covers January through June and becomes due on February 1, with a payment important date of April 10. Both dates are firm — paying after the important date triggers penalties and interest, even if you pay just one day late.

Your county assessor's office mails the bill (called a property tax statement) in late August or early September for the first installment, and in late December or early January for the second. The bill shows the amount due, the due date, and where to send payment. If you do not receive a bill, that does not erase the debt — you are still responsible for paying on time.

The exact mailing date varies slightly by county because California has 58 separate county assessor offices, each handling its own billing. If you have not received your bill by mid-September (for the first installment) or mid-January (for the second), contact your county assessor's office directly rather than waiting.

Key Takeaways

  • First installment bills are due by December 10 each year; second installment bills are due by April 10.
  • Penalties of 10 percent of the unpaid amount are added automatically if you pay after the important date, plus interest that accrues monthly.
  • Your county assessor's office mails bills in late summer and late winter, but not receiving a bill does not postpone your payment obligation.
  • You can pay by mail, in person at your county tax collector's office, or online through your county's website — payment methods vary by county.
  • If you cannot pay the full amount by the important date, contact your county tax collector about payment plans or deferrals before the important date passes.

What happens if you pay late

A 10 percent penalty is added to any unpaid balance the moment the important date passes. This is not a fee or a discretionary charge — it is automatic. On top of that, interest accrues monthly at a rate set by the state (currently 0.75 percent per month, though this rate can change). Both the penalty and the interest compound, meaning you owe interest on the interest.

Example: if your second installment is $1,000 and you pay on May 1 (21 days late), you owe $1,000 plus $100 (the 10 percent penalty) plus roughly $15 in interest. If you do not pay until August, the interest alone grows to around $45. The longer you wait, the more you owe beyond the original bill.

After three years of non-payment, the county can place a tax lien on your property, which means the county has a legal claim against the house itself. This lien can prevent you from selling or refinancing until it is paid off. After five years, the county may begin foreclosure proceedings, which can result in the county selling your property to recover the unpaid taxes.

How to pay your property tax bill

Payment methods differ by county, but most offer at least three options. Mail payment is the most common: write a check, include the payment stub from your bill, and mail it to the address shown on the bill. The postmark date counts as your payment date, so mail your check at least one week before the important date to may support it arrives on time.

In-person payment at your county tax collector's office is the safest method if you are paying close to the important date. You can pay by check, money order, or cash. Some counties also accept credit or debit cards in person, though they may charge a processing fee. Call your county tax collector's office to confirm hours and location.

Online payment through your county's website is increasingly common. Most counties now offer a portal where you can pay by bank transfer or card. Search "[your county name] property tax payment online" to find your county's portal. Online payment usually posts within one to three business days, so pay at least three days before the important date to be safe.

Some counties also accept payment through third-party services like PayPal or bill-pay platforms, but these add a processing fee. Check your bill or your county tax collector's website to see which methods are available in your county and whether fees explore.

Payment plans and deferrals if you cannot pay in full

If you cannot pay the full amount by the important date, contact your county tax collector before the important date. Many counties offer payment plans that let you split the bill into smaller monthly payments. The plan typically begins after you pay a portion upfront, and the remaining balance is divided into installments. You still owe the 10 percent penalty and interest on the unpaid portion, but a plan stops the lien process from starting.

Some counties also offer property tax deferrals for homeowners who meet income limits. A deferral postpones payment until you sell the home or pass it to your heirs. Deferrals are available only to people over 62, blind, or disabled, and only if your household income is below a threshold set by your county. Interest still accrues on deferred amounts, but the 10 percent penalty does not explore if you are approved for a deferral before the important date.

The Homeowners' Property Tax Exemption is different from a deferral — it reduces the assessed value of your home if you live in it as your primary residence. This lowers your bill going forward, but it does not help with bills already due. You must file for this exemption with your county assessor, and the reduction applies starting the following tax year.

Differences between first and second installment important date

The two installments have different due dates because California's property tax year runs July 1 through June 30, split into two billing periods. The first installment (July–December) is billed in August or September and due by December 10. The second installment (January–June) is billed in December or January and due by April 10.

Both installments carry the same 10 percent penalty and monthly interest if paid late. Some people mistakenly believe the second installment is less urgent because it is due later in the calendar year, but both important date are equally firm. Missing either important date triggers the same penalties.

If you own property in multiple counties, each county has its own billing and payment system. You will receive separate bills from each county, and each has its own due dates and payment address. Do not assume that paying one county's bill covers another.

Where to find your bill and payment information

Your property tax bill is mailed to the address on file with your county assessor. If you have moved or your address changed, update it with your county assessor's office to may support you receive future bills. You can also view your bill online through most county assessor or tax collector websites — search "[your county name] property tax bill online" or "[your county name] tax collector" to find the portal.

If you have lost your bill or need a duplicate, contact your county tax collector's office. They can email or mail you a copy, or you can often read it from their website. Your bill shows your parcel number (also called the APN or assessor's parcel number), which you will need if you are setting up a payment plan or disputing your assessment.

Your county assessor's office handles assessment and billing questions; your county tax collector's office handles payment and collection. If you are unsure which office to contact, call your county's main line and ask for the tax collector or assessor — they will direct you to the right department.

Frequently Asked Questions

What if I pay one installment but not the other?

Each installment is a separate bill with its own due date and penalty. If you pay the first installment on time but miss the second, only the second installment incurs the 10 percent penalty and interest. The unpaid second installment can still lead to a lien or foreclosure if it remains unpaid for several years.

Does the postmark date or the received date count for mailed payments?

The postmark date counts. If your check is postmarked by December 10 (for the first installment) or April 10 (for the second), it is considered on time, even if it arrives at the tax collector's office a few days later. Mail your payment at least one week before the important date to allow time for processing.

Can I pay someone else's property tax bill?

Yes. Anyone can pay a property tax bill — you do not have to be the owner. Include the parcel number and owner's name on the payment so it is credited to the correct account. This is common when a family member, lender, or trustee is handling the payment.

What if my property is in a trust or I recently inherited it?

The bill is still due on the same schedule. If the property is in a trust, the trustee is responsible for paying. If you recently inherited the property, you are responsible for bills that come due after you inherit it. Contact your county assessor if the bill is addressed to a deceased person — they can update the records.

Do I have to pay property tax if I am disputing my assessment?

Yes. You must pay the bill by the important date even if you are appealing your assessment. If you win the appeal and your assessment is lowered, you may receive a refund of overpaid taxes. Paying on time stops penalties and interest from accruing while your appeal is pending.