State statute
San Luis Obispo Tax Collector Tax-Collector.aspx
California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.
- Edition
- 2026-09-26
- Last updated
- 2026-09-27
- Jurisdiction
- San Luis Obispo County
San Luis Obispo Tax Collector Tax-Collector.aspx¶
Tax Collector
The Tax Collector Division is responsible for issuing Secured (real estate) and Unsecured (businesses, boats, planes) tax bills. Online payments are available. The Tax Collector also issues County Business Licenses and collects Transient Occupancy Tax (TOT, or "Hotel Tax") in the unincorporated areas of the County. In 2018, the Tax Collector Division started collecting Cannabis Business Taxes (CBT).
Featured News
8/4/2026
Board of Supervisors Adopts Ordinance Reducing Cannabis Business Tax Rate to 6%, Effective October 1, 2026
On Tuesday, August 4, 2026, the San Luis Obispo County Board of Supervisors adopted an ordinance reducing the Cannabis Business Tax (CBT) rate from 8% to 6% for cannabis businesses operating in the unincorporated areas of the County. The reduced 6% rate takes effect on October 1, 2026.
Services
Pay Property Tax Bills
Property Tax Information Request
Public Auction of Tax-Defaulted Property
County Business Licenses
Transient Occupancy Tax (Hotel Tax)
Property Taxes- Supplemental
Property Taxes- Secured
Property Taxes- Unsecured
Mobilehome Taxes
Payment of Delinquent Property Taxes
Mobilehome Tax Clearance Certificate
Tourism Marketing District
Property Tax Postponement
Property Tax Penalty Cancellation Requests
Licensing Vacation Rentals
Tract or Parcel Map Service
County Business License View
Cannabis Business Tax
Monthly or Annual Payment Plan for Prior Year Secured Property Taxes
Renewing a Cannabis Business License
Licensing for Cannabis Related Businesses