Frequently Asked Questions

Click on a subject above to expand FAQ's relating to the subject.

What are “secured” property taxes?

The term “secured” simply means taxes that are assessed against real property (e.g., land or structures). The tax is a lien that is “secured” by the land/structure even though no document was officially recorded. This means that if the taxes remain unpaid after a period of five (5) years, the property may be sold to cover the taxes owed.

When is the secured tax assessed?

The Assessor establishes the value of property on January 1. This date is often referred to as the Tax Lien date. The secured property tax bill, issued months later, uses the value established on the tax lien date.

How are tax amounts determined?

The January 1 value established by the Assessor is multiplied by the tax rate (usually 1% plus voter approved indebtedness), then special assessments are added. These special assessments are added to the tax bill by local districts and cities, not by the Tax Collector. A sewer assessment is a typical special assessment that is added to a tax bill.

What period of time does a secured property tax bill cover?

A secured tax bill covers a “fiscal year.” The fiscal year begins July 1 and ends on June 30 of the following calendar year.

When should I expect my secured property tax bill?

Every year, the Tax Collector mails the secured tax bills by November 1. If you did not receive a bill, or if you recently purchased a property, you may obtain a duplicate tax bill by calling (209) 385-7592 or visiting our office.

When are secured property taxes due?

The secured property tax bill is payable in two installments:

• 1. The first installment is due and payable on November 1. However, you have until 5 p.m. on December 10 to make your payment before a 10% penalty is added to your bill.
• 2. The second installment is due and payable on February 1. The grace period on the second installment expires at 5 p.m. on April 10. If the installment remains unpaid as of April 10, a 10% penalty and $20 cost is imposed.

When should I mail my payment to avoid penalties?

You can mail your payment, but in order to avoid the delinquent penalty, your payment envelope must possess a United States Postal Service postmark on or before the tax delinquent date. Remember, the delinquent dates are as follows:

• First installment delinquent at 5 p.m., December 10.
• Second installment delinquent at 5 p.m., April 10.

If the delinquent date falls on a weekend or holiday, the penalty is not imposed until 5 p.m. on the next business day.

Is a private postage meter date the same as the United States Postal Service postmark?

No. California law requires the Tax Collector to accept the US postmark, not a private meter date, as the date of payment.

Can payments be postmarked on the deadline date?

Yes.

Are there any programs to assist me with paying my secured tax bill?

There are two programs designed to assist qualified individuals pay their property taxes:

• Property Tax Assistance for Senior Citizens and Blind/Disabled Persons. Information and claim forms can be obtained by calling the Franchise Tax Board at 1-800-852-5711.
• Senior Citizens’ Property Tax Postponement Program. Information and claim forms can be obtained by calling the State Controller’s Office at 1-800-952-5661.

Can I pay my secured property tax bill with my credit card?

Yes. You can pay with your credit card on-line, by clicking here, or by telephone at 1-800-906-7658.

What are “unsecured” property taxes?

The term “unsecured” simply refers to property that can be relocated and is not real estate. The tax assessed against such things as business equipment, fixtures, boats, and airplanes. If the unsecured tax is not paid, a personal lien is filed against the owner, not the property.

When is the unsecured tax assessed?

The Assessor establishes the value of the unsecured property on January 1. This date is often referred to as the Tax Lien date.

How are the unsecured tax amounts determined?

The January 1 value is multiplied by the tax rate (usually 1% plus voter approved indebtedness). The unsecured tax rate is the prior year secured rate.

What period of time does an unsecured tax bill cover?

An unsecured tax bill covers a fiscal year. The fiscal year begins July 1 and ends on June 30 of the following calendar year.

If I sell my unsecured property before the fiscal year, am I still responsible for the unsecured tax?

Yes. Disposal of the property after the January 1 lien date does not eliminate your tax liability. If you sell the property before the unsecured tax bill is issued, make sure you collect an estimated amount for the unsecured tax from the buyer.

When should I expect my unsecured tax bill?

Most unsecured bills are mailed July 31. These bills must be paid on or before 5 p.m. on August 31. If the bill is mailed after July 31, the delinquent date is extended to the end of the month following the bill’s issuance. In other words, if your bill is mailed in September, the delinquent date would be October 31.

If I don’t pay on time, will I be charged a penalty?

Yes. If your payment is not received or postmarked by the delinquent date, a 10% penalty is added to your bill. If your bill remains unpaid for two additional months, a monthly penalty of 1½% begins to accrue. In addition, if a Certificate of Tax Lien is recorded, an additional fee of $11 will be required to release the lien.

When should I mail my payment to avoid penalties?

You can mail your paument, but in order to avoid the delinquent penalties, your payment envelope must possess a United States Postal Service postmark on or before the tax delinquent date.

Is a private postage meter date the same as the United States Postal Service postmark?

No. California law requires the Tax Collector to accept the US postmark, not a private meter date, as the date of payment.

Can payments be postmarked on the deadline date?

Yes.

If I don’t pay my unsecured tax bill, can the Tax Collector take my property?

Yes. California law allows the Tax Collector to seize and sell the unsecured property or any other personal property owned by the assessee including bank accounts.

Can I pay my unsecured property tax bill with my credit card?

Yes. You can pay with your credit card on-line, by clicking here, or by telephone at 1-800-906-7658.

What are "supplemental" property taxes?

“Supplemental” taxes are additional secured taxes that are due when property undergoes a change in ownership or new construction. The additional tax is owed because the County Assessor is required to immediately adjust the January 1 value to reflect the new value of the property. Adjusted for the number of months left in the fiscal year, the supplemental tax bill represents the tax due on the difference between the old and new values.

How are the supplemental tax amounts determined?

The difference between the new value and the old January 1 value is multiplied by a proration factor. The proration factor is the percentage of months remaining in the fiscal year. This result is then multiplied by the tax rate (usually 1% plus voter approved indebtedness) to determine the supplemental tax amount due.

When should I expect my supplemental tax bill(s)?

Most supplemental bills are mailed within nine (9) months after a change in ownership or new construction. You should receive a Notification of Supplemental Assessment approximately sixty (60) days before the bill is mailed.

Why did I receive more than one supplemental tax bill?

You may receive more than one supplemental tax bill, depending on when you purchased your property or completed new construction. Because the secured property taxes are based on the January 1 value and cover a fiscal year, your purchase/construction date may effect the calculation of the taxes for two fiscal years. For example, if you purchased property in February 1998, your purchase would effect the 1997/98 fiscal year taxes (February 1998 through June 1998) and the 1998/99 fiscal year taxes (July 1998 through June 1999). The latter fiscal year is effected because the value would have already been established by the Assessor on January 1, 1998, prior to the purchase/construction. Therefore, the taxes calculated for 1998/99 would also have to be adjusted by a supplemental bill to reflect the increased value.

When is the supplemental tax due?

The supplemental tax is due upon the mailing of the bill. It is payable in two installments.

When does the supplemental bill become delinquent?

The supplemental bill is payable in two installments, like the secured bill. The delinquent dates of the installments depend on when the bill is mailed. A supplemental tax bill mailed between July and October carries a first installment delinquent date of December 10 and a second installment delinquent date of April 10. Supplemental bills mailed between November and June carry a delinquent date based on the month in which the bill was mailed—the first installment is delinquent the last day of the month in which the bill was mailed. The second installment is delinquent four (4) months later. For example, if a supplemental tax bill is mailed in February, the first installment delinquent date would be March 31 and the second installment delinquent date would be July 31.

If I don’t pay on time, will I be charged a penalty?

Yes. If your payment is not received or postmarked by the delinquent dates, the penalty amounts are the same as secured taxes: First installment penalty=10% of the first installment amount. Second installment penalty=10% of the second installment amount, plus $10.

When should I mail my payment to avoid penalties?

When you mail your payment, your payment envelope must possess a United States Postal Service postmark on or before the tax delinquent date in order to avoid the delinquent penalties.

Is a private postage meter date the same as the United States Postal Service postmark?

No. California law requires the Tax Collector to accept the US postmark, not a private meter date, as the date of payment.

Can payments be postmarked on the deadline date?

Yes.

Can I pay my supplemental property tax bill with my credit card?

Yes. You can pay with your credit card on-line, by clicking here, or by telephone at 1-800-906-7658.

What is a mobile home?

A mobile home is a structure, transportable in one or more sections, designed and equipped to contain one or more dwelling units, and to be used with or without a foundation system. Specifically any trailer coach that is more than eight feet wide or forty feet long, or one that requires a permit to move on the highway is considered a mobile home.

I have a recreational vehicle (RV), is is considered a mobile home?

No. Recreational vehicles, as well as buses and prefabricated housing units, are not considered mobile homes.

My mobile home is sitting on a permanent foundation on my property - how will it be taxed?

For purposes of taxation, mobile homes affixed to the land on a permanent foundation are not considered "mobile" homes, but are viewed instead as modular housing, and have always been taxed in the same way as conventional homes. If your mobile home is not attached to a permanent foundation, for example, if your mobile home is in a mobile home park please read on. Throughout the remainder of this pamphlet, the term "mobile home" refers only to those that are not on permanent foundations.

Under which circumstances would my mobile home automatically become subject to local property taxes as opposed to in-lieu license fees?

If your mobile home was originally purchased new on or after July 1, 1980, it was automatically subject to local property taxes. Also if the license fees on your mobile home, regardless of when it was originally purchased became delinquent on or before May 31, 1984, your mobile home was automatically converted to the local property tax system. (Delinquent license fees no longer cause automatic transfer to local property taxation.)

Are there any advantages to changing from in-lieu license fees to local property taxation?

There may be advantages, but each case must be evaluated individually. One possible advantage is that property taxes are payable in two annual installments. You also may be entitled to the $7,000 homeowner's exemption or other exemptions administered by the County Assessor. In addition to County exemptions, you may be eligible for the tax assistance and postponement program offered by the State of California. Finally, it is important to note that mobile homes subject to local property taxation are exempt from any sales or use tax. Therefore, you may enhance the marketability of your mobile home by voluntarily converting it to local property taxation prior to selling it. Once you convert to local property taxation, however, you cannot revert back to vehicle license fees.

How do I find out if I am entitled to the homeowner's exemption?

Information regarding homeowner's and other exemptions can be obtained by calling the office of the Merced County Assessor at (209) 385-7631 or writing to Merced County Assessor, 2222 “M” Street, Merced CA 95340

What additional tax assistance programs are offered by the state?

The State of California administers programs that provide property tax assistance and postponement of property taxes to qualified homeowners and renters who are 62 or older, blind, or disabled. For information on the State's Homeowner or Renter Assistance Program, call the Franchise Tax Board at (800)852-5711. For information on the Property Tax Postponement Program, call the State Controller at (800)952-5661.

How can I change taxation of my mobile home from license fees to the local property tax system?

You can request a voluntary conversion to local property taxes by calling (800)952-8356 or writing to: State of California, Department of Housing and Community Development (HCD), P.O. Box 2111, 6007 Folsom Blvd., Sacramento, CA 95810.

If my mobile home currently is subject to local property taxation, can I request reinstatement of vehicle license fees?

No. Once mobile homes have been changed to local property taxation, it is not possible to reinstate vehicle in-lieu license fees.

If I buy a used mobile home subject to local property taxes, how do I get the title tansferred to my name?

Mobile home title issuance is administered by the State's Department of Housing and Community Development (HCD). That department cannot transfer title of a used mobile home subject to local property taxes or direct charges by fire districts or other fees without a tax clearance from the county tax collector of the county in which the mobile home is situated. If there are any taxes or other fees owing, they must be paid before a Tax Clearance Certificate can be issued.

NOTE: Remember that this type of title transfer applies only to mobile homes not on permanent foundations. If your mobile home is attached to a permanent foundation, title transfers are handled by the County Recorder in the same manner as for conventional homes.

If I purchase a used mobile home or modify my mobile home by construction, will I have to pay supplemental taxes?

It depends on what type of taxes you currently are paying. Mobile homes that are subject to local property taxation are subject to supplemental taxes. Mobile homes that are subject to vehicle license fees are not subject to supplemental taxes thru HCD, however may be subject to supplemental and annual taxes for the addition. Contact the County Assessor for additional information.

How is the amount of my mobile home property taxes determined?

The amount of property taxes on your mobile home is determined in accordance with the State Law and is limited to $1 per $100 (1%) of assessed value of your mobile home, except for certain direct assessments applied by cities and districts and special taxes approved by local voters.

The County Assessor determines the assessed value of your mobile home, which is generally the cash or market value at the time of purchase. This value increases not more than 2% per year until the mobile home is sold, at which time it must be reassessed. If your mobile home is parked on land that you own, the land will be assessed and taxed separately.

Do I have any recourse if I disagree with the valuation placed on my mobile home by the Assessor?

Yes. You may take the matter up with the Assessor to see if that office will change the valuation. Additionally, the Board of Supervisors has established an Assessment Appeals Board for the purpose of resolving valuation problems. Additional information regarding appeals can be obtained by calling the Merced County Assessor at (209) 385-7631 or writing to Merced County Assessor, 2222 “M” Street, Merced CA 95340.

What happens if I fail to pay my mobile home property taxes on time?

If you do not pay the first installment of your annual tax bill at the Tax Collector's office by 5 p.m. on December 10, or payment is not postmarked by that time and date, then that installment becomes delinquent, and a 10% delinquent penalty on the unpaid taxes is incurred. If you fail to pay the second installment at the Tax Collector's office by 5 p.m. on April 10, or payment is not postmarked by that time and date, it also becomes delinquent and incurs the 10% penalty plus a $20 cost. Likewise, if you fail to pay any supplemental tax bill installment by the applicable delinquency date, the same penalties accrue as for delinquent annual taxes.

As soon as an installment becomes delinquent, the County has the right to take any of the following steps to collect the unpaid taxes and penalties on a mobile home:

• File a Certificate of Tax Lien for record with the County Recorder. This is a 10-year lien against all personal and real property owned by the assessee, which may be renewed every 10 years until the tax is paid.
• Initiate seizure and sale of the mobile home at a public auction.
• File a lawsuit.
• Obtain a summary judgment.

Who should I call if I have questions?

Should you have any further questions about Tax Clearance Certificates or payments, please contact the Merced County Tax Collector at (209) 385-7592.

Questions regarding assessed values or exemptions should be addressed to the Merced County Assessor at (209) 385-7631.

What are special assessments?

Special assessments arise because various governmental agencies provide services to the property and are shown on your tax bill, like:

• Water
• Sewer
• Garbage
• Lighting, etc.

For more information, contact the Auditor-Controller's office at (209) 385-7511.

Redemptions & Installment Plans

Any current Secured or Supplemental tax that remains unpaid as of 12:01 a.m. on July 1 of each year will be declared tax-defaulted. The Tax Collector will provide notification of tax defaulted status (R&T Code 4101.5), and the fact will appear in writing that “prior year taxes are in default” on the succeeding year’s tax bill. Once tax-defaulted, a redemption penalty will attach at the rate of 1½ percent a month and a redemption fee of $15 at the time of redemption.

INSTALLMENT PLANS OF REDEMPTION

Conditions for an Installment Plan

To Set Up a Payment Plan:

• Between July 1 and October 31, no current year taxes are due.
• Between November 1 and no later than the following April 10, the full year current taxes must be paid.
• Pay 20% or more of the total redemption amount due.
• Pay current taxes due each year on or before April 10.
• The second installment of any supplemental bill must not be delinquent at the end of the fiscal year (June 30).

Interim Payments on Plan:

• On or before April 10 of each succeeding fiscal year, you must pay an installment payment of 20% or more of the original redemption amount, plus interest accruing on the unpaid balance at the rate of 1½% per month.
• For due dates on weekends or holidays, payments will be due on the following business day.

FAILURE TO MEET THE ABOVE CONDITIONS WILL RESULT IN DEFAULT OF YOUR PLAN.

If you default your installment plan and are unable to initiate a new plan, your property will become subject to sale five or more years after your property initially became tax-defaulted. Authority for the installment plan is prescribed by Revenue and Taxation Code sections 4216-4337.

The unpaid balance of your installment plan, plus accrued interest, may be paid in full at any time before the fifth and final payment due date.

A new installment plan MAY be initiated:

• Only after July 1 following the default of the plan.
• All conditions of the installment plan must be met.

An installment plan MAY NOT be initiated:

• After the fifth year following the declaration of tax default.
• After the property has become subject to Power to Sell.

What is the mailing address?

Merced County Tax Collector
2222 M Street
Merced, CA 95340-3780

Who should I call if I have questions?

Nature of Question	Department	Telephone
Values	Assessor	(209) 385-7631
Tax Rates	Auditor/Controller	(209) 385-7511
Tax Payments	Tax Collector	(209) 385-7592
Tax Bills	Tax Collector	(209) 385-7592
Tax Auctions (More Information Here)	Tax Collector	(209) 385-7592 Ext. 4351