County tax bills and shared California guidance on deadlines, exemptions, supplemental assessments, Proposition 19, postponement and tax-defaulted sales.
Choose the county collector for your bill and payment method; the BOE and State Controller entries are shared state information, not local offices.
A due date and a delinquency date differ. Check the regular secured-roll calendar, the next-business-day rule, your bill type and the exact payment-channel cutoff.
The homeowners’ exemption reduces taxable assessed value. Proposition 19, supplemental bills and postponement each have separate conditions and filing rules.
Property-tax postponement is a loan-like deferment secured by a lien and must be repaid. Check the current programme year, funding and application conditions.
Official Ventura County property-tax bill or payment portal. Follow the county’s instructions for your bill type and review the amount and any payment charges before paying.
Shared California state guidance. Follow the official programme conditions and the responsible county’s instructions; this entry does not establish individual eligibility or confirm an active local auction.
The BOE's Property Tax Department acts in an oversight capacity to ensure compliance by the state's 58 County Assessors with property tax laws, regulations, and assessment issues, and is responsible for administering the assessment program of California state assessees under the BOE's jurisdiction. In addition, the department collaborates with interested parties on various property tax projects. Current and past projects are available to review on the BOE's Property Tax Projects page.
Shared California state guidance. Follow the official programme conditions and the responsible county’s instructions; this entry does not establish individual eligibility or confirm an active local auction.
Homeowners’ exemption: state guidance and local assessor filing
To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. The claim form, BOE-266, Claim for Homeowners' Property Tax Exemption, is available from the county assessor.
Shared California state guidance. Follow the official programme conditions and the responsible county’s instructions; this entry does not establish individual eligibility or confirm an active local auction.
Scope of BOE Proposition 19 summary page
Note: The information presented is intended to provide general and summary information about Proposition 19. It is not intended to be a legal interpretation or official guidance or relied
Shared California state guidance. Follow the official programme conditions and the responsible county’s instructions; this entry does not establish individual eligibility or confirm an active local auction.
Supplemental assessment triggers
A qualifying change in ownership or completed new construction may create supplemental bills in addition to the annual bill.
The increase (or decrease) in assessed value resulting from the reappraisal is reflected in a prorated assessment (a supplemental bill) that covers the period from the first day of the month following the supplemental event to the end of the fiscal year. A fiscal year runs from July 1 through June 30.
The supplemental roll provides a mechanism for placing property subject to Proposition 13 reappraisals due to change in ownership or completed new construction into immediate effect. Changes in ownership or completed new construction are referred to as 'supplemental events' and result in supplemental tax bills that are in addition to the annual property tax bill.
Shared California state guidance. Follow the official programme conditions and the responsible county’s instructions; this entry does not establish individual eligibility or confirm an active local auction.
Limited funding and repayment
The programme defers current-year taxes and must be repaid. Funding is limited and qualifying applicants may not all be approved.
Do you need help with residential property tax payments? The State Controller’s Property Tax Postponement Program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria, including at least 40 percent equity in the home and an annual household income of $57,002 or less (among other requirements). The deferment of property taxes is secured by a lien against the property which must eventually be repaid.
Shared California state guidance. Follow the official programme conditions and the responsible county’s instructions; this entry does not establish individual eligibility or confirm an active local auction.
County tax collector conducts sales
Public auctions, the most common way of selling tax-defaulted property, are conducted by the county tax collector.