Santa Cruz County Government
Tax Collector - "What does the Tax Collector Do?"

This information, produced through the Tax Cycle Team explains what the Tax Collector does.

UNDERSTANDING PROPERTY TAXES . . .

Property taxes are collected by the County, although they are governed by California State law. The Tax Collector's Department collects taxes for the County, cities, schools and other special districts. The Santa Cruz County Tax Collector is responsible for collecting the taxes due on the 90,000 plus parcels of real property (land, building and personal property) which is referred to as the secured roll. This is a complicated process requiring a close working relationship between the Assessor, the Auditor and the Tax Collector.

Simply stated, the process works like this:

• The Assessor's Office establishes the original tax roll which identifies all the parcels in the County, their value, location and the names of the owners. This preliminary roll is turned over to the Auditor-Controller.
• The Auditor-Controller applies the appropriate tax rates, calculates the tax amount and adds any special assessments. The completed roll is then turned over to the Tax Collector's Office.
• The Tax Collector prints and mails the tax bill for each parcel based on the Auditor-Controller's calculations. The bills are mailed in October and are due in two installments. The first installment is due November 1st and is delinquent December 10th at 5:00 P.M. The second installment is due February 1st and is delinquent April 10th at 5:00 P.M.

The 1983 supplemental property tax law added substantially to the complications involved in managing property taxes. Prior to 1983, if the taxed value of property changed by sale or new construction, the taxes were adjusted at the next normal tax cycle. Under the 1983 law, the taxes are now adjusted as of the exact date of the change in value and billed appropriately. Therefore, in addition to the annual tax bills, supplemental bills are issued which reflect changes in property values. Approximately 500 supplemental tax bills are issued every month.

In addition to collecting taxes on the secured roll, the Tax Collector's Office performs a similar function for taxes due on personal property such as boats, aircraft, business equipment, and possessory interest. This is called the unsecured tax roll and is billed annually the first week of July and payable without penalty by August 31 at 5:00 P.M.

WHAT IS THE TRANSIENT OCCUPANCY TAX?

The Tax Collector's Office collects the transient occupancy tax pursuant to the County of Santa Cruz Code Chapter 4.24.

This chapter provides that a tax of eleven percent (11%) of the rental cost be levied on all transients occupying any facility for dwelling, lodging or sleeping purposes throughout the unincorporated areas of the County. A transient is any person who exercises occupancy for a period of thirty consecutive calendar days or less.

The chapter further requires that operators of hotels, motels, or any other facility intended for occupancy by transients charge and collect this fee from the transients and remit monthly to the County Tax Collector.

BINGO GAMES

The Tax Collector's Office is required to issue a permit and collect the required fee for the conduct of bingo games by nonprofit charitable organizations in the unincorporated area of the county. Pursuant to Chapter 5.12 of the Santa Cruz County Code, application fees for bingo permits and renewals thereof shall be set by resolution of the board of supervisors. Fees are established to cover the actual cost of processing such applications.

CARDROOMS

The Tax Collector is responsible for the issuance of licenses for cardrooms and registration permits for the employees of said establishments pursuant to Chapter 5.16 of the Santa Cruz County Code. No person may establish, maintain or operate any cardroom unless such cardroom is maintained and operated with a valid, unexpired and unrevoked cardroom license issued pursuant to the provisions of this chapter.

No person may serve as an employee of any cardroom or public place for the playing of a card game which is located within the unincorporated areas of the county without having a registration permit. It is also unlawful for the licensee of any cardroom to employ any person without such person having a valid registration permit. The fee for both the license and registration permit is established by resolution of the Board of Supervisors.

HOW THE TAX COLLECTOR HELPS THE PUBLIC UNDERSTAND TAXES...

As stated before, the entire property tax system is governed by the State legislature. They formulate the rules, regulations and procedures for all fifty-eight counties in the State. The Tax Collector and staff must be knowledgeable of all rules and regulations.

It is the responsibility of the Tax Collector and staff to insure that all rules and regulations are followed. It is equally important that any individual citizen's problems and questions are handled promptly and courteously.

Should you have any further questions please contact the County Tax Collector at 454-2510.