Property Taxes and Assessments Division
Division Main Line: (209) 525-6597
Mailing Address: P.O. Box 770 - Modesto, CA 95354
Who We Are
Property taxes (ad valorem tax and special assessments) are collected by the County, but governed by California State Law. Taxes are collected by the Tax Collector's Office on behalf of the County, incorporated cities within the County, school districts, special assessment districts, and other taxing agencies. Once collected, the Property Taxes & Assessments Division of the Auditor-Controller's Office distributes these tax revenues to the various entities.
What We Do
The County Auditor-Controller's Property Taxes & Assessments Division computes the amount of tax due by multiplying the taxable value of the property by the applicable tax rate. The tax rate is equal to one percent (1%) plus bonded debt for the location of the assessed property.
It is the responsibility of the Auditor-Controller's Property Tax Division to allocate and distribute the collected tax revenues to the various taxing entities and special assessment districts.
Property Tax Distribution for Fiscal Year (FY) 2015-2016
Property Tax Distribution on a countywide basis were allocated as follows:
Who We Collaborate With
The County Assessor determines the person or entity to be assessed, the value of the property and transmits that information to the County Auditor-Controller.
It is the County Tax Collector's responsibility to mail the tax bill and collect the amount due as computed by the Auditor-Controller's Property Tax Division.
Billing Calendar Cycle
|July 1st||Beginning of fiscal year and mailing of unsecured property tax bills.|
|August 1st||Unsecured property tax payment is due.|
|October||Secured property tax bills are mailed.|
|November 1st||First secured property tax installment is due.|
|December 10th||Final day to pay the 1st installment of secured property tax bills. Payments made after this date will constitute penalties and interest.|
|February 1st||2nd installment of secured property taxes is due.|
|April 10th||Final day to pay the 2nd installment of secured property taxes. Payments made after this date will constitute penalties and interest.|
|June 30th||End of the fiscal year.|
|July 1st||Delinquent secured property tax accounts are transferred to the delinquent tax rolls. Additional monthly penalties, interest, and fees accrue on any unpaid prior year balance.|