State statute
SCO — Notice of Current Property Taxes Due
California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.
- Edition
- 2026-09-26
- Last updated
- 2026-10-05
- Jurisdiction
- California
SCO sample scofig9pt1.pdf¶
Page 1¶
NOTICE OF CURRENT PROPERTY TAXES DUE
I, (tax collector’s name), (county) County Tax Collector, hereby announce that regular secured tax bills will be mailed on or before November 1, (year), to all property owners, at the addresses shown on the tax roll. If you own property in (county), the county listed in this notice, and do not receive a tax bill by November 10, contact the tax collector's office, at (address) or call (phone).
Failure to receive a tax bill does not relieve the taxpayer of the responsibility to make timely payments.
The FIRST INSTALLMENT is due and payable on November 1, (year), and will become delinquent if not paid by 5:00 p.m., or the close of business, whichever is later, on December 10, (year); thereafter a 10% penalty will be added.
The SECOND INSTALLMENT is due on February 1, (year), and will become delinquent if not paid by 5:00 p.m., or the close of business, whichever is later, on April (day), (year); thereafter a 10% penalty will be added plus the cost to prepare the delinquent tax records and to give notice of delinquency.
Both installments may be paid when the first installment is due.
Payments may be made by electronic funds transfer or by mail to (address). Mailed payments must be POSTMARKED BY THE DELINQUENT DATE to avoid late penalties. Payments also may be made in person at the county tax collector's office (address), between the hours of (business hours), Monday through Friday, holidays excepted.
I certify (or declare), under penalty of perjury, that the foregoing is true and correct.
(county) County Tax Collector State of California
Executed at (county seat, county name), California, on (date)
Published in (name of newspaper) on (dates of publication)
(§2609) (Figure 9.1)(2018)