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2010-2014 General Overview: Secured Taxes Subject to Unsecured Collection

2010. GENERAL APPLICATION
Certain assessments are by law entered on the secured roll but, when delinquent, become subject to unsecured collection provisions (Rev. & Tax. Code §760). Typical examples of such assessments include:

1) Manufactured homes, floating homes, and related supplemental assessments;

2) Structural improvements on leased land and other leasehold interests;

3) Personal property and fixtures assessed by the State Board of Equalization;

4) Real property assessed by the State Board of Equalization that becomes delinquent;

5) Possessory interests in public lands and leasehold estates for gas, oil, and other hydrocarbon substances; and

6) Escape assessments discovered after the real property has transferred ownership.

NOTE: Real property taxes should not be transferred to the unsecured roll prior to a foreclosure by the Small Business Administration (Garcia v. County of Santa Clara (1978) 87 Cal. App. 3d 319).

2011. POSSESSORY INTERESTS
If a homeowner’s exemption has been applied to a possessory interest, the assessor must enter the possessory interest on the secured roll, noting that such assessment does not constitute a lien on the land. When any installment of tax becomes delinquent, the tax collector may use unsecured collection procedures (certificates of lien, seizure and sale, summary judgment, suit for taxes). If the possessory-interest tax remains unpaid at the time set for tax default of the secured property, the county must transfer the possessory-interest tax, penalties, and costs to the unsecured roll (Rev. & Tax. Code §2190).

2012. FLOATING HOMES
Floating homes are assessed on the secured roll but, when delinquent, taxes are collected as unsecured. When ownership is transferred or a floating home is moved, its owner must obtain a Tax Clearance Certificate from the tax collector. See M-10032 - M-10034 for procedures involved in completion of the Tax Clearance Certificate (Rev. & Tax. Code §§229, 2189.7-2189.8).

2013. MANUFACTURED HOMES
If the tax installment on a manufactured home is unpaid as of either December 10 or April 10 at 5 p.m. or the close of business, whichever is later, unsecured collection procedures can be initiated (Rev. & Tax. Code §§2617-2618, 5830(a)). The taxes, together with any penalties and costs applied while on the secured roll, are transferred to the unsecured roll at the time set for declaring delinquent secured taxes to be in default (Rev. & Tax. Code §5830(b)).

2014. ESCAPE ASSESSMENTS
Installment payments authorized by Revenue and Taxation Code section 4837.5 apply to taxes due on secured or unsecured escape assessments for prior fiscal years.

Arbitrary and penal assessments are covered in M-1700 - M-1741.