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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.

Types of Property Tax Bills

Bill Type Mailed Typical Due Dates
Annual Secured By November 1 December 10 & April 10
Annual Unsecured July Due upon receipt; delinquent after August 31
Supplemental/Escape Throughout the year Due dates vary by bill
Prior Year Defaulted As applicable Pay immediately to avoid additional penalties

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.

Unsecured Annual Property Tax Bills

What Are Unsecured Property Tax Bills?

Unsecured Property Tax Bills are issued for taxable property that is not secured by real estate. Common examples include:

  • Business personal property (equipment, machinery, and fixtures)
  • Boats and aircraft
  • Possessory interests
  • Certain manufactured homes
  • Other property assessed on the unsecured tax roll

Unlike secured property taxes, unsecured taxes are the personal responsibility of the assessee and are not secured by a lien against real property.

When Are Unsecured Annual Tax Bills Mailed?

Annual Unsecured Property Tax Bills are typically mailed in July each year.
  • Due: Upon receipt
  • Delinquent if not paid by: August 31 (or the next business day if August 31 falls on a weekend or holiday)
  • A 10% penalty and applicable collection costs are added to unpaid bills after the delinquency date.

Annual Secured Property Tax Bills

What Are Annual Secured Property Tax Bills?

Annual Secured Property Tax Bills are issued for property taxes that are secured by real property, such as land and buildings. These taxes are based on the assessed value of the property as determined by the County Assessor and fund essential local services, including schools, public safety, roads, and other community programs.

When Are Annual Secured Property Tax Bills Mailed?

Annual Secured Property Tax Bills are typically mailed by November 1 each year.

  • First Installment
    • Due: November 1
    • Delinquent if not paid by: December 10 (or the next business day if December 10 falls on a weekend or holiday)
  • Second Installment
    • Due: February 1
    • Delinquent if not paid by: April 10 (or the next business day if April 10 falls on a weekend or holiday)
    • A 10% penalty is added to any unpaid installment after the delinquency date. If the second installment becomes delinquent, additional costs may also apply.

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.

Escape Taxes

You may receive an Escape Property Tax Bill when property has been underassessed or was not assessed for one or more prior years. This may occur due to:

  • An omitted or corrected assessment
  • Previously unreported improvements or taxable property
  • An assessment correction made by the County Assessor

Escape Tax Bills are separate from your Annual Secured or Supplemental Property Tax Bills and have their own payment due dates. Please refer to the due date printed on your bill to avoid penalties and additional collection costs.

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.

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/Escape 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:

  1. Contact the Assessor’s Office
  2. 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.