Tax Collector

General Information

The Office of the Treasurer-Tax Collector operates three divisions which include the County Treasury, Tax Collection, and Court Collections. The department is responsible for receiving, investing, safeguarding, and disbursing money for the County and related agencies.

Property Taxes

Property taxes are collected by the Tax Collector and are governed by California state law. The Tax Collector collects nearly $80 million annually on behalf of the county, our two incorporated cities, five school districts, and over 25 special districts.

The Tax Collector is responsible for the billing and collection of all property taxes. The Tax Collector does not determine the amount of taxes that are billed or the billing address. Assessed values, ownership status and mailing addresses are controlled by the Assessor-Recorder, bond rates and tax distribution are managed by the Auditor, and direct charges are determined by their respective Districts.

Secured property taxes are secured by the real property for which they are assessed. In addition to the standard annual property tax billing, there are several other types of secured taxes that may be billed throughout the year including supplemental, corrected, additional, and escaped tax.

Supplemental property taxes are issued when there is an increase in taxable value caused by a change in ownership or construction. More than one tax year may be affected by the increase in value, causing more than one supplemental bill to be issued. Even if a property has been sold, the original owner may be billed for any change in value relating to the dates of their ownership.

Unsecured property taxes are assessed to personal property and receive an unsecured tax bill. Personal property taxes are the responsibility of the person or entity that owned the property on January 1st preceding the tax year. There are several types of unsecured property including business property, watercraft, aircraft, possessory interest, delinquent mobile homes, and certain supplemental taxes if billed after a change in ownership.

Transient Occupancy Tax is collected from all hotels, motels, bed and breakfast, or other establishment that provides transient occupancy in the unincorporated areas of the county. Transient Occupancy Tax is 9% of the rental rate and is paid quarterly to the Tax Collector. See County Code Chapter 18 Article II for Transient Occupancy Tax Ordinance.

  1. California Mortgage Relief  & Property Tax Assistance

$1 billion in mortgage relief funds are now available to California homeowners who have fallen behind on housing payments or property taxes during the COVID-19 pandemic. Funds do not have to be paid back and the program is free.

The California Mortgage Relief Program is funded by the 2021 American Rescue Plan Act's Homeowners Assistance Fund. It was designed to provide assistance to qualified homeowners who have fallen behind on their housing payments or property tax payments due to pandemic-related financial hardships.

The program is provided to homeowners through the CalHFA Homeowner Relief Corporation.

Homeowners can check their eligibility, apply for property tax relief, and obtain information in several additional languages on the CaMortgageRelief website.

For assistance, please contact 888-840-2594 or email CaMortgageRelief.

Notice

The first installment of real property taxes is due November 1, 2022, and will be delinquent if not paid by December 12, 2022.
Mailed payments must be postmarked no later than December 12, 2022.

The second installment of real property taxes is due February 1, 2023, and will be delinquent if not paid by April 10, 2023.
Mailed payments must be postmarked no later than April 10, 2023.

Electronic Payments can be made online or by telephone at 866-506-8035.
Please note there is a convenience fee of 2.5% for credit/debit card payments or a $3 flat fee for an e-Check.
Checks, cashier's checks, and money orders can be mailed to:

Lake County Tax Collector
255 N Forbes Street
Room 215
Lakeport, CA 95453

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  1. Transient Occupancy Tax (TOT)