Property Tax Overview
Property taxes are collected by the County Tax Collector to fund schools, cities, the county, and special districts. These taxes are governed by California law.
As a property owner in Santa Cruz County, you are responsible for paying your property taxes—even if you do not receive a bill. If you recently purchased property, confirm with your escrow officer whether taxes were paid or prorated at closing.
Tax Bills & Mailing
- Annual tax bills are mailed once per year by November 1
- If you do not receive your bill by November 10, contact our office
- Bills can be paid in two installments
- Supplemental tax bills (for ownership changes or new construction) are issued throughout the year
What Your Tax Bill Includes
Your bill provides:
- Owner of record (as of January 1)
- Property location (situs)
- Assessed value
- Any exemptions applied
- Total taxes due and installment amounts
- Breakdown of taxes and assessments
If your bill states “Prior Years Taxes Unpaid,” those amounts are not included and must be addressed separately.
Payment Deadlines
- 1st Installment
- Due: November 1
- Delinquent after: December 10
- 2nd Installment
- Due: February 1
- Delinquent after: April 10
If a due date falls on a weekend or holiday, the deadline extends to the next business day.
Penalties for Late Payment
- 10% penalty added after each missed installment deadline
- Additional $55 fee applies after April 10 for the second installment
- Unpaid taxes as of June 30 result in default status, with additional penalties and fees
Payment Options
- Online (recommended): e-check (free, immediate confirmation)
- Mail: Include payment stub; ensure timely postmark
- In Person: County Government Center
- Drop Box: Available outside the building
- Credit Card: Discover accepted (service fee applies)
Do not send cash.
Supplemental Taxes
You may receive supplemental tax bills if your property is reassessed due to:
- Change in ownership
- New construction
These are separate from your annual tax bill and have their own deadlines.
If You Have a Mortgage (Impound Account)
- Your lender typically pays your annual tax bill
- You will still receive a copy for your records
- Supplemental tax bills are sent directly to you—confirm with your lender who will pay them
How Taxes Are Calculated
- The Assessor determines property value
- The Auditor-Controller applies the tax rate and assessments
- The Tax Collector issues the bill
Disputing Your Assessment
If you disagree with your property value:
- Contact the Assessor’s Office
- If unresolved, file an appeal with the Assessment Appeals Board
Important: Taxes must still be paid on time during the appeal process to avoid penalties.
Exemptions & Assistance
Programs may be available to reduce your taxes, including:
- Homeowners’ exemption
- Veterans’ exemption
- Other qualifying programs
Contact the Assessor’s Office for eligibility and applications.