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1120-1128 Billing Procedures & Requirements: Tax Bill – General Content Requirements

1120. INFORMATION ON THE TAX BILL
The following information shall be included either in each county tax bill or in a separate statement accompanying the tax bill (Rev. & Tax. Code §2611.6):

1) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Water Code section 26625.1;

2) The tax rate required by Article XIIIA of the State Constitution (one percent of the full cash value);

3) The rate or dollar amount of taxes levied in excess of the one-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986;

4) The amount of any special taxes and special assessments levied;

5) The amount of any tax rate reduction pursuant to Revenue and Taxation Code section 100, with the notation, "Tax reduction by (name of jurisdiction)." (The jurisdiction must be a local agency, school district, community college district, or county superintendent of schools.) (Rev. & Tax Code §95);

6) The amount of any exemptions (exemptions reimbursable by the State are shown separately);

7) The total taxes due on the property covered by the bill;

8) Instructions on tendering payment, including the name and mailing address of the tax collector;

9) A statement listing eligibility requirements for the Senior Citizens Property Tax Postponement program and the Senior Citizens Property Tax Assistance program (the text of the statement is prepared by the Franchise Tax Board) (Rev. & Tax. Code §2615.6);

10) Any descriptive information required pursuant to Government Code section 53340.3;

11) A notice that, if taxes are unpaid, delinquency penalties, costs, redemption penalties, and a redemption fee will be incurred (Rev. & Tax. Code §2611) and (M-1125);

12) Information specifying all of the following, pursuant to Revenue and Taxation Code section 2611.6:

a. That, if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessor's office;

b. That, if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable; and

c. The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, where forms for an application for reduction may be obtained.

NOTE: Not more than ten assessment appeals boards may be created within any county. Assessment appeals boards shall be designated by number in the ordinance providing for their creation (Rev. & Tax. Code §1621). Revenue and Taxation Code section 1621 shall remain in effect only until January 1, 2005, unless a later-enacted statute deletes or extends that date.

(13) The billing of any special-purpose parcel tax as required by paragraph 2 of subdivision (b) of Government Code section 53087.4.

Form SCO 2-01 is a checklist to assist you in designing new tax bills.

1121. DUE DATES
The due dates established by statute are November 1 (Rev. & Tax. Code §§2605, 2701) and February 1 (Rev. & Tax. Code §§2606, 2702). No other dates can be substituted.

1122. DELINQUENCY DATES AND TIME
The delinquency dates and time established by statute are 5 p.m. or the close of business, whichever is later, on December 10, for the first installment (Rev. & Tax. Code §§2617, 2704) and 5 p.m. or the close of business, whichever is later, on April 10, for the second installment (Rev. & Tax. Code §§2618, 2705). Since the penalties mentioned in M-1135 attach by operation of law, no other dates are authorized (M-1123).

1123. WEEKENDS AND HOLIDAYS

The following statement should appear in conjunction with the delinquency dates and time: "If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, a delinquency penalty will not be charged if payment in full is received by 5 p.m. or the close of business, whichever is later, on the next business day." If the board of supervisors, by adoption of an ordinance or resolution, closes the county's offices for business prior to the time of delinquency on the "next business day" or for that whole day, that day shall be considered a legal holiday (Rev. & Tax. Code §§2619, 2705.5).

1124. TAX-DEFAULTED PROPERTY
On the tax bill for tax-defaulted property shall appear in writing the fact that it has been defaulted for delinquent taxes. As an alternative, the bill may contain language such as "prior-year taxes are in default," "prior-year taxes delinquent," "unpaid prior year taxes jeopardize property," or any other language indicating that the property is in jeopardy due to delinquent taxes of a prior year (Rev. & Tax. Code §2612).

1125. REDEMPTION NOTICE
In lieu of spelling out the actual penalties, costs, and fees, the following notice required by Revenue and Taxation Code section 2611 must appear on the tax bill:

If taxes are unpaid, it will be necessary, as provided by law, to pay:

1) Delinquency penalties

2) Costs

3) Redemption penalties

4) Redemption fee

No percentages or amounts need be printed on the tax bill.

1126. WATER STANDBY CHARGES
County water standby charges, including penalties, must be shown separately from all other taxes when added to the county tax bill for collection (Gov. Code §§ 25215.5, 25215.6)).

District water service standby charges, or availability charges, including any applicable penalties, must be shown separately from all other taxes when added to the county tax bill for collection, if practicable (Wat. Code §55501.5).

1127. HOMEOWNERS' EXEMPTION INELIGIBILITY NOTICE
In addition to mailing the county tax bill or copy thereof, Revenue and Taxation Code section 2615.5 requires the tax collector to include a Homeowners' Exemption Ineligibility Notice. The notice should be substantially in the following format.

Homeowners' Exemption Ineligibility Notice

If you filed a claim for the Homeowners' Property Tax Exemption, you declared under penalty of perjury that you are the owner of this property and that it is your principal place of residence. You are required by law to terminate this claim if either or both of the following events occurred prior to 12:01 a.m., January 1, 20___:

(1) Ownership of the property transferred to another party;
(2) Your principal place of residence changed to another location.

If you were not eligible for the exemption as of 12:01 a.m., January 1, 20___, you must so notify the assessor in writing on or before December 10, 20___, or you will have to pay a 25-percent penalty on the amount of taxes the exemption represents. If you have questions regarding the homeowners' exemption, please contact the county assessor's office at ________ (phone number) or write to ___________ (assessor's mailing address).

1128. MISCELLANEOUS

1) Each tax bill should be identified by parcel number, assessment number, bill number, account number, or a combination of such numbers.

2) All tax statements must include the county name and the mailing address for the tax payment (Rev. & Tax. Code §2611.6).

The following instruction, or its equivalent, should appear on the face of the bill as well as on all stubs, or segments, that are returned to the tax collector with the payment:

Make all payments to, and mail to, _____________ (name), Tax Collector, ________________

(address) _______________ (city), California, ________________ (ZIP code).