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Frequently Asked Questions
1) Who collects my property taxes?
Property taxes are collected by the County, although they are governed by California State law. The Tax Collector of Sonoma County collects taxes on behalf of the following entities: the County, the County's 9 incorporated cities, over 40 school districts, and all other taxing agencies located in the County, including over 70 special districts (e.g., flood control districts, sanitation districts). Upon collection of these taxes by the County, appropriate distribution is made to the various taxing agencies.

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2)How is the amount of my property taxes determined?
See Computation
of Taxes

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3) Do I have any recourse if I disagree with the valuation placed on my property by the Assessor?
See Taxpayer
Rights

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4) I have recently purchased property. What are my responsibilities as far as taxes are concerned?
See New
Owner Information

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5) When are annual tax bills mailed?
See Obtaining
Your Tax Bill

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6) When are supplemental bills mailed?
Supplemental bills are mailed throughout the
year. For information on delinquency dates
of supplemental tax bills, be sure to read
our section on Supplemental
Taxes.

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7) Will I receive a tax bill if I pay my taxes through an impound account?
If your taxes are paid through an impound account (i.e., included with your mortgage payment), your lender will receive your annual tax bill, and you will receive an informational copy. Supplemental tax bills, however, are not sent to your lender, but are mailed directly to you. It is your responsibility to contact your lender to determine who will pay the supplemental tax bill.

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8) What does my annual tax bill tell me?
The annual tax bill identifies the following:
- The owner of record as of January 1.
- The property location and description.
- The assessed value of the property.
- The amount and type of exemption, if applicable.
- The amount of taxes due on the first and second installments, as well as the total taxes due.
- A breakdown of the types of taxes being collected, including the general tax levy (the constitutional "1%" levy), locally voted special taxes, and city or district direct assessments.
If your bill carries the legend "Defaulted Taxes" or "Power to Sell", this is an indication that there are prior-year delinquent taxes, which are not included in your bill. See our section on delinquent property taxes for more information.

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9) What is the best way to pay my taxes?
See Payment
Options

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10) When are my annual taxes due?
You may pay your annual tax bill in two installments.
The first installment is due November 1 and
becomes delinquent at 5 p.m. on December 10,
and the second installment is due February
1 and becomes delinquent at 5 p.m. on April
10. You may, however, elect to pay the entire
bill when you pay the first installment. If
you itemize your income taxes, this may be
an advantage to you when calculating the deduction
on your Federal and State income taxes.
Supplemental tax bills are mailed throughout the year
and, therefore, may not be due or delinquent at the
same time as your annual tax bill. Read our section
on Supplemental Property Taxes for
information on delinquency dates of supplemental tax
bills. See our section Important
Tax Dates for more information.

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11) What do you mean by new construction or change of ownership?
Typically, new construction is any substantial addition to real property (e.g., adding a new room, pool, or garage) or any substantial alteration which restores a building, room, or other improvement to the equivalent of new (e.g., completely renovating an outdated kitchen).
Most changes in ownership caused by the sale of property result in reassessment. However, interspousal transfers, the transfer, sale, or inheritance of property between parents and their children, and the addition of joint tenants do not result in the reappraisal of property values.
Furthermore, homeowners over the age of 55 years who sell their principal residence and purchase a replacement dwelling within two years that is of equal or lesser market value and is located in the same county are eligible to transfer the pre-sale assessed value of their original property to the replacement dwelling.
For further information or claim forms, please contact the Assessor's Office at (707) 565-1888.

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12) What happens when the Assessor reassesses my property?
The Assessor first determines the new value of the property based on current market values. The Assessor then calculates the difference between the new value (set at the time of purchase or completion of new construction) and the old value (set on January 1 of the previous fiscal year). The result is the supplemental assessment value. Once the new assessed value of your property has been determined, the Assessor will send you a notification of the amount to be assessed.
Example:
New value at date of purchase or completion of new construction $120,000
Assessed value for current fiscal year- 100,000
Supplemental assessment value will be $ 20,000
This reassessment usually results in an increase in property value, in which case your supplemental taxes will be calculated by the Auditor-Controller based on the change in value, and one or more supplemental tax bills will be created and mailed to you by the Tax Collector. However, in some instances the reassessment results in a reduction in value, in which case a refund will be prepared by the Auditor-Controller and mailed to you. A reduction in value will not reduce the amount due on the annual tax bill. The annual tax bill must be paid in the amount originally billed.

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