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1. What types of property result in the issuance of an unsecured tax bill?

Types of personal property which may trigger the issuance of an unsecured tax bill include:

- Aircraft

- Boats

- Business fixtures

- Business personal property

Other types of property may include:

- Delinquent State Assessed Property (Unitary Tax)

- Manufactured housing (mobile homes) possessory interest (leased government property)

- Pro-rated escape and supplemental tax on real property that has changed ownership

For more information please call 530-265-1285.

2. Why do I have to pay taxes on my boat?

All personal business property and luxury property in the State of California is subject to an annual tax. Boats, except for those used in commerce or fishing, are considered luxury items. For more information please call 530-265-1285.

3. How does a sale, removal or disposal of my business equipment, boat or aircraft affect my tax bill?

The owner of personal property as of January 1st is responsible for the unsecured tax bill. Disposal, removal, or sale of the property after the January 1st lien date will not affect the tax bill. Taxes will not be prorated due to the sale or disposal of taxable personal property after the lien date. Any proration of the tax is strictly a private matter between the seller and buyer. For more information please call 530-265-1285.

4. What happens if I don’t pay my unsecured taxes on time?

If your bill is not paid by the delinquent date, penalties and additional fees may apply. For more information please call 530-265-1285.

5. Do I need to pay the tax bill while appealing or talking with the assessor about a reduction in the value assessed?

Yes. To avoid penalties, liens, and other enforcement of collection actions, the tax should be paid prior to it becoming delinquent. Should the tax be reduced later a refund will be issued. For more information please call 530-265-1285.

6. Why did I receive an unsecured tax bill, when I don’t own any personal property?

Property tax assessments on real estate where the real estate was sold prior to the enrollment of the tax bill are not a lien on that real estate. These tax bills are prorated to cover the ownership period of the prior owner(s) and enrolled on the unsecured tax roll as the personal liability of the former property owner(s). In addition, unpaid taxes on mobile homes, possessory interests, and State Assessed Property (unitary tax) tax bills are transferred after June 30 to the Unsecured Tax Roll as the personal liability of the assessee(s). For more information please call 530-265-1285.