Lake Tax Collector — verbatim text

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VIEW THE "PAY TAXES ONLINE" LINK BELOW IF YOU WISH TO VERIFY YOUR PAYMENT WAS RECEIVED OR PAY AN EXISTING BILL.

UNSECURED PROPERTY TAX BILLS WERE MAILED AT THE END OF JULY AND ARE DUE BY AUGUST 31, 2026.

PLEASE BE AWARE THAT ALL SECURED PROPERTY TAX BILLS FOR 2026-2027 WILL BE MAILED OUT BY OCTOBER 31, 2026.

The return address on your Property Tax bill will no longer be the Treasurer-Tax Collector’s Lakeport office address. Instead, payments will be sent to our vendor facility in Whittier, CA, where they will be processed and integrated into relevant County systems and deposited. This approach has been successful across many counties and is expected to make payment processing significantly faster.

You can still pay your property tax bill in person or via the payment drop box at the Treasurer-Tax Collector’s office: 255 N. Forbes St, Lakeport (Courthouse - 2nd floor).

Notice

The first installment of real property taxes is due November 1, 2026, and will be delinquent if not paid by December 10, 2026.

Mailed payments must be postmarked no later than December 10, 2026.

The second installment of real property taxes is due February 1, 2027, and will be delinquent if not paid by April 10, 2027.

Mailed payments must be postmarked no later than April 10, 2027.

Electronic Payments can be made online or by telephone at 866-506-8035.

Please note there is a convenience fee of 2.5% for credit/debit card payments or a $3 flat fee for an e-Check.

Checks, cashier's checks, and money orders can be mailed to:

Lake County Tax Collector

P.O. Box 6011

Whittier, CA 90607-6011

Monthly Payments - If you wish to make monthly payments, there is a private third-party company, Easy Smart Pay, that provides this service. See website for additional information. (https://www.easysmartpay.net/lake-ca)

General Information

The Office of the Treasurer-Tax Collector operates three divisions which include the County Treasury, Tax Collection, and Court Collections. The department is responsible for receiving, investing, safeguarding, and disbursing money for the County and related agencies.

Property Taxes

Property taxes are collected by the Tax Collector and are governed by California state law. The Tax Collector collects nearly $100 million annually on behalf of the county, our two incorporated cities, five school districts, and over 25 special districts.

The Tax Collector is responsible for the billing and collection of all property taxes. The Tax Collector does not determine the amount of taxes that are billed or the billing address. Assessed values, ownership status and mailing addresses are controlled by the Assessor-Recorder, bond rates and tax distribution are managed by the Auditor, and direct charges are determined by their respective Districts.

Secured property taxes are secured by the real property for which they are assessed. In addition to the standard annual property tax billing, there are several other types of secured taxes that may be billed throughout the year including supplemental, corrected, additional, and escaped tax.

Supplemental property taxes are issued when there is an increase in taxable value caused by a change in ownership or construction. More than one tax year may be affected by the increase in value, causing more than one supplemental bill to be issued. Even if a property has been sold, the original owner may be billed for any change in value relating to the dates of their ownership.

Unsecured property taxes are assessed to personal property and receive an unsecured tax bill. Personal property taxes are the responsibility of the person or entity that owned the property on January 1st preceding the tax year. There are several types of unsecured property including business property, watercraft, aircraft, possessory interest, delinquent mobile homes, and certain supplemental taxes if billed after a change in ownership.

Delinquent Unsecured Property Taxes

Unpaid unsecured property tax bills may be referred to an outside collections agency. If you receive a letter from AFCS (American Financial Credit Services) you must contact them directly to arrange payment at 888-317-2327 or www.afcsoptions.com

Transient Occupancy Tax

Transient Occupancy Tax is collected from all hotels, motels, bed and breakfast, or other establishment that provides transient occupancy in the unincorporated areas of the county. Transient Occupancy Tax is 9% of the rental rate and is paid quarterly to the Tax Collector. See County Code Chapter 18 Article II for Transient Occupancy Tax Ordinance. An additional 2.5% assessment is collected for the Lake County Tourism Improvement District as part of the joint TOT- TID Return form available below.

cannabis taxes

Cannabis Business Tax

Gross Receipt Tax Due Quarterly (January 30th, April 30th, July 30th, October 30th)

Available at: Cannabis Business Tax Return

Lake County Code Chapter 18 Article VII

Cannabis Cultivation Tax

Cannabis Cultivation Tax is payable in two installments. The first installment is due January 1st and delinquent after January 30th. The second installment is due May 1st and delinquent after May 30th. If you have engaged in cannabis cultivation during the current calendar year and do not receive a tax bill by December 31st, please contact the Tax Collector's Office.

Current Rates (per current Board of Supervisors Resolutions):

Outdoor - $0.52/sq ft

Mixed Light - $1.03/sq ft

Indoor - $1.55/sq ft

Lake County Code Chapter 18 Article VI

Resolution 2024-91

Resolution 2024-51

Publications & Documents

2025-26 CURRENT TAXES DUE 09-30-25

PTS June 25 Pub 5-30-25 FINAL

Agreement Sale with Konocti County Water District (PDF)

Cannabis Business Tax Return

Notice of Current Secured Property Taxes Due 2019 to 2020 (PDF)

Power to Sell (PDF)

Power to Sell June 2021 (PDF)

Power to Sell Publication Final May 31, 2018 (PDF)

Property Tax Default List August 28, 2018 (PDF)

Property Tax Default List September 2019 (PDF)

Property Tax Default List September 2020 (PDF)

Property Tax Default List September 2021 (PDF)

PUBLICATION EXCESS PROCEEDS TDLS 161

Right to Claim Excess Proceeds June 2018 (PDF)

Rights to Claim Excess Proceeds Sale 158 January 2021 (PDF)

Tax Default Land Sale 159 Publication (PDF)

Tax Defaulted Land Sale 156 Publication (PDF)

Tax Defaulted Land Sale 158 Publication (PDF)

Tax Defaulted Land Sale 160 Publication (PDF)

TAX SALE 161 MAY 26, 2023 WEB PUBLICATION 5-25-2023 final

WEB PUBLICATION TDLS 162 05-24-2024

FAQs

Avoid Paying Penalties-Postmarks

Dos and Donts

Penalty Cancellation Information

Penalty Cancellation Request (rev 5-2021)

Tax Cycle Calendar

Secured Property Taxes FAQs 3-28-25

Unsecured Property Taxes FAQs 3-28-25

Fees

Fee Schedule (PDF)

Land Sale

WEB PUBLICATION TDLS 164 MARCH 31, 2026 UPDATED ON 03-30-2026 FINAL

WEB PUBLICATION TDLS 164 MARCH 31, 2026 UPDATED ON 03-26-2026

WEB PUBLICATION TDLS 164 MARCH 31, 2026 UPDATED ON 03-24-2026

WEB PUBLICATION TDLS 164 MARCH 31, 2026 UPDATED ON 03-20-2026

WEB PUBLICATION TDLS 164 MARCH 31, 2026 UPDATED ON 03-13-2026

WEB PUBLICATION TDLS 164 MARCH 31, 2026 UPDATED ON 03-11-2026

WEB PUBLICATION TDLS 164 MARCH 31, 2026 UPDATED ON 02-27-2026

WEB PUBLICATION TDLS 164 MARCH 31, 2026 UPDATED ON 02-17-2026

WEB PUBLICATION TDLS 164 MARCH 20, 2026 UPDATED ON 01-16-2026

BOS SUBMITTED LIST OF PARCELS TDLS 164 - March 20 2026

DEFICIT PROJECTION FOR TDLS 164

WEB PUBLICATION TDLS 163 May 30 2025 FINAL SALE UPDATE ON 05-30-2025

PUBLICATION EXCESS PROCEEDS TDLS 161

Pay Taxes Online

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Email Tax Reminder Subscription

Tax Sale Information Subscription

Transient Occupancy Tax (TOT)

TOT Ordinance (PDF)

TOT-TID Registration (PDF)

TOT - TID Return Form (PDF)

Transient Occupancy Tax is collected from all hotels, motels, bed and breakfasts, or other establishments that provide transient occupancy in the unincorporated areas of the county. Transient Occupancy Tax is 9% of the rental rate and is paid quarterly to the Tax Collector. See County Code Chapter 18 Article II for Transient Occupancy Tax Ordinance. An additional 2.5% assessment is collected for the Lake County Tourism Improvement District as part of the joint TOT- TID Return form above.

Patrick M. Sullivan

Treasurer-Tax Collector

Elizabeth Martinez

Assistant Treasurer-Tax Collector

Tax Collector

Email Tax Collector

Physical Address

View Map

255 N Forbes Street

Room 215

Lakeport, CA 95453

255 N Forbes Street Room 215 Lakeport CA 95453

Directions

Phone 707-263-2234

Fax 707-263-2254

Hours

Monday through Friday

8 am to 5 pm

Phone Hours

Monday through Friday

8 am to 5 pm

Closed for County observed Holidays

Contact

Tax Collector: 707-263-2234

Treasury: 707-263-2236

Collections: 707-263-2583

Fax: 707-263-2254