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1130-1137 Billing Procedures & Requirements: Tax Bill – Specific Content Requirements

1130. GENERAL INFORMATION
The following secured tax bill format requirements are suggested to show the breakdown of all information essential to assessed values, exemptions, taxes, etc.

1131. YEAR
Print the lien year (e.g., "2010"), or the fiscal year (e.g., "2010-11"), in bold numerals on the face of the bill as well as on all stubs, or segments, that are returned to the tax collector with payment.

It is recommended that the bill contain the following statement: "For fiscal year beginning July 1, 20___, and ending June 30, 20___."

1132. DESCRIPTION OF PROPERTY
Whatever portion of the tax bill is to serve as the taxpayer's receipt, it should contain a description of the property. Such description should duplicate that which appears on the assessment roll.

1133. NAME AND ADDRESS
The assessee's name and address, if known, should be prominently displayed on the tax bill. Property assessed to "Unknown Owners" or to known descendants also should be billed. Use the most feasible mailing address. Mailing such bills may disclose new taxpayers to the county.

1134. VALUES
The tax bill must separately show values for:

1) Land

2) Improvements

3) Personal property

4) Total taxable value

5) Exemptions

NOTE: Exemption values are shown on the tax bill pursuant to the assessor's procedures. If more than one exemption is involved, the assessor may combine the exemption amounts and identify the component parts by a coded index.

EXCEPTION: The assessed value of the homeowners' property tax exemption (Rev. & Tax. Code §218) may not be combined with any other exemption value. Each must be shown separately (see M-1127 for additional requirements).

1135. TAX-RATE AREA NUMBER
The tax-rate area number should appear on the face of the bill.

1136. PENALTIES AND COSTS
The delinquent penalty of ten percent that attaches to both the first and second installments must be shown on each installment of the tax bill or on a separate statement that accompanies the bill (Rev. Tax. Code §§2617, 2704-2705, 2618).

The ten-dollar cost charge that attaches upon delinquency of the second installment must also be shown on the tax bill or on a separate statement that accompanies the tax bill (Rev. & Tax. Code §§2621, 2706).

1137. SHOW TAX REDUCTION ON BILL
Under provisions of the California State Constitution, Article XIIIA, any jurisdiction may request that the amount of taxes computed for it be reduced. The county auditor shall then compute the effective tax rate reduction for all properties within the affected jurisdictions. The adjusted tax amounts must be shown on the secured tax bill and on the following year's unsecured tax bills with a notation reading, "Tax reduction by (name of jurisdiction)." (Rev. & Tax. Code §100).