Frequently Asked Questions

PUBLIC OFFICIALS

TAX BILLS

PROGRAMS TO LOWER YOUR TAX BILL

What is the responsibility of the Treasurer-Tax Collector?
  • The Treasurer-Tax Collector is the elected official who is responsible for the administration of the County Treasury Investment Pool and for the billing and collecting of all property taxes in the County.

What is the responsibility of the Assessor?

  • The Assessor is the elected official who is responsible for the assessment of all taxable property within the County. The assessment of property (or valuation of property) is one of the components that determine the amount of taxes that are owed. The Assessor may be contacted at (760) 878‑0302.

What is the responsibility of the Auditor-Controller?

  • The Auditor-Controller is the elected official who is responsible for determining the tax rate that is applied to the net taxable values to determine the amount of taxes that are owed. The Auditor may be contacted at (760) 878‑0343.

Why do I have to pay property taxes?

  • State law requires that all tangible property (real and business property along with certain personal property), not otherwise exempt, be taxed in the State of California.

What types of property receive a tax bill?

  • There are several property categories that are assessed and receive tax bills. Land, improvements to land, possessory interests, aircraft, boats and business equipment are some of the common property types.

When are tax bills due?

  • November 1: Secured 1 st installment due.
  • December 10: Secured 1 st installment deadline.
  • February 1: Secured 2 nd installment due.
  • April 10: Secured 2 nd installment deadline.

I did not receive my tax bill. How do I get one?

  • Call the County Tax Collector at (760) 878‑0312 and request a bill by mail.
  • Print a copy of a bill from this website.
  • Email your request for a bill by mail. Use the Contact Us option on the main page.
  • Failure to receive a tax bill does not relieve the imposition of penalties and interest as required by State Law if the payment is made late.

How do I change the mailing address on my tax bill?

  • Contact the Assessor at (760) 878‑0302.
  • Download a copy of the Change of Address Form, complete, and mail to the Assessor for processing.

How do I change the name on my property?

  • If you have recently purchased this property please be aware that the annual tax bills are mailed to the owner of record as of January 1 st of each year.
  • Contact the Assessor (760) 878‑0302.

What are the options for paying my property tax bill?

  • You can pay in person.
  • You can mail in your payment to the Inyo County Tax Collector, P.O. Drawer O, Independence, CA 93526. Please enclose your payment stub or write your Assessors Parcel Number on your check.

What happens if I pay my taxes late?

  • Taxes that are paid late are subject to a 10% penalty of the tax amount owed. If a 2 nd installment becomes delinquent a cost charge is added to the amount due. Once a tax bill becomes defaulted it is subject to additional penalties of 18% per annum and redemption fees. (Generally, defaulted taxes are those that were not paid in the fiscal year in which they were billed.)

Can I make payment arrangements other than the due dates printed on my bill?

  • No.
  • Arrangements to pay defaulted taxes are available under certain conditions. To learn more about this possible payment option please contact our office.

What is a Secured Property Tax Bill?

  • A secured property tax bill is generally a tax bill for real property. Examples are: land and improvements; a mobile home; vacant land; commercial property, or patented mining claims. The term “secured” is used because the lien of taxes is secured by the property assessed. If the taxes on a property are not paid the property may be sold at public auction for satisfaction of the delinquent taxes.

What is an Unsecured Property Tax Bill?

  • An unsecured property tax bill is issued on the assessment of property such as aircraft, watercrafts, business personal property and unpatented mining claims. What makes an unsecured tax bill different from a secured tax bill is that the tax lien is against the owner of the property. If the taxes are not paid a lien can be filed against the owner of the property.

I sold my unsecured property and still received a tax bill. What should I do?

  • Pay the tax bill. Taxes on unsecured property represent a lien against the owner as of January 1 st of each year. If the assessee owned property on January 1 st of any given year, and received an unsecured tax bill the following July of that same year, the assessee is responsible for the payment of those taxes.
  • If the assessee received an unsecured tax bill for property not owned on January 1 st, the assessee should contact the Assessor at (760) 878‑0302.

What is a Supplemental Tax Bill?

  • A supplemental tax bill is a one-time tax bill determined by an event. The only two events that will generate a supplemental tax bill are a change in ownership of the property or completion of construction on the property. Questions on the event? Contact the Assessor (760) 878‑0302.

What are the other charges that appear on the tax bill?

  • Other governmental agencies (e.g. community service districts, abatement districts, etc.) have the option of having their charges and assessments enrolled on the county’s property tax roll. Whenever an agency exercises this option their charges appear on the tax bills issued on property located within the agency’s geographical boundaries.
  • Contact these agencies directly with any questions regarding those charges.

What is a Homeowner’s Exemption?

  • Property that is a principal place of residence as of the lien date (January 1 st) may qualify for a homeowner exemption. Contact the Assessor for more information at (760) 878‑0302.

What is the “Property Tax Assistance Program”?

  • This is a State sponsored program for senior citizens, blind and disabled persons. The program provides a direct cash reimbursement to the property owner for a portion of the property taxes assessed on homes of qualified persons.
  • Qualified individuals must file a claim form each year in order to participate in this program. Filing for this assistance will not reduce the amount of property taxes owed to the county tax collector.
  • Forms & Information regarding the Property Tax Assistance Program may be obtained at the Franchise Tax Board website: www.ftb.ca.gov.

What is the “Property Tax Postponement Program”?

  • This is a State sponsored program for senior citizens, blind or disabled persons. Under this program eligible homeowners may request the State to pay all or a portion of the property tax due on their principal place of residence. All property taxes paid by the State under this program represent a lien against the property.
  • The amount of taxes postponed and paid by the State, plus accrued interest, must be repaid to the State when the homeowner moves from the property, sells the property, allows senior liens to become delinquent or dies.
  • Forms and Information regarding the Property Tax Postponement Program may be obtained at the California State Controller’s Office’s website at www.sco.ca.gov.

Are there other programs that can help to lower property taxes?

  • Yes. There are various types of property tax available to property owners. (e.g. veterans, disabled persons, churches museums, etc.) Contact the Assessor for more information at (760) 878‑0302.

What can I do if I think my taxes are too high?

  • Contact the Assessor and discuss the assessed value of your property.
    (760) 878‑0302.

Can the Tax Collector lower the amount of property taxes?

  • No.