WHAT WILL HAPPEN IF I DO NOT PAY MY ANNUAL PROPERTY TAXES ON TIME?

If you do not pay the first installment of your tax bill to the Tax Collector by 5:00 p.m. on December 10^th, that installment becomes delinquent and a 10% penalty is assessed.  (U.S. Postmark on or before December 10^th is considered timely payment).    If you fail to pay the second installment at the Tax Collector’s office by 5:00 p.m. on April 10^th, that installment will become delinquent and a 10% penalty on the unpaid tax as well as a $20.00 cost is added.  (US Postmark on or before April 10^th is considered timely payment).  Likewise, if you fail to pay any supplemental tax bill installment by the applicable delinquent date, the same penalties and charges accrue as for delinquent annual taxes. 

If there are ANY unpaid taxes as of 5:00 p.m. on June 30^th, then the property becomes tax defaulted.  (If June 30^th falls on a weekend or a holiday, taxes must be paid by 5:00 p.m. on the preceding business day).  Once the property has become tax defaulted, a redemption fee of $30.00 and additional penalties begin to accrue at the rate of 1 1/2% per month of the unpaid taxes.  This monthly penalty is added at the 5 p.m. on the last day of each month. 

*If the due date falls on a weekend o a holiday, taxes are not delinquent until the next business day. 

WHAT HAPPENS IF I FAIL TO PAY MY DELINQUENT TAXES?

Your taxes can remain unpaid for a maximum of five years following their tax default, at which time your property becomes subject to the power of sale.  This means that your property will be sold at a public auction or acquired by a public agency if you do not pay the taxes before the date on which the property is offered for sale or acquisition.   

WHAT IS THE AMOUNT REQUIRED TO REDEEM TAX-DEFAULTED PROPERTY?

The amount needed to redeem the tax-defaulted property in full is the sum of the following:

• The total amount of unpaid taxes for all delinquent years
• A 10% penalty on every unpaid installment.
• A $20.00 administrative charge for each delinquent year.
• Monthly penalties of 1 ½% of the unpaid taxes accrued to date.
• A redemption fee of $30.00
• Plus additional fees and costs if the property has become Tax Collector’s Power to Sale (5 or more years delinquent)

HOW DO I OBTAIN AN ESTIMATE OF THE AMOUNT REQUIRED TO REDEEM MY PROPERTY?

To obtain a current estimate of the amount required to redeem your property, you should contact the Tax Collector’s office by calling (559) 852-2479.  When making your request, you will need to provide the Fee Parcel Number (which can be found on a previous tax bill) or the address of the property.  Also, be sure to specify the date on which you wish to redeem so that the penalty can be calculated properly. 

CAN I REDEEM ONE DELINQUENT YEAR SEPARATELY FROM OTHER YEARS?

No.  One year’s delinquent taxes may not be redeemed separately from other year’s delinquent taxes.  When the redemption amount is calculated, the total taxes owed for all delinquent years are combined together. 

WHAT HAPPENS IF I CANNOT PAY THE FULL REDEMPTION AMOUNT?

If you are unable to pay the full redemption amount, you may request an installment plan of redemption.  This plan allows you to make payments on your delinquent taxes over a five-year period beginning the date you open the installment account. 

HOW DO I OPEN AN INSTALLMENT PLAN OF REDEMPTION?

To open an installment plan, you must:

• Make an initial payment of at least 20% of the total redemption amount;
• Pay a one-time $65.00 payment plan fee; AND
• Pay your current year’s taxes on time

If you open a payment plan of redemption between July 1^st and April 10^th, the current year’s taxes and any supplemental taxes must be paid by April 10^th or the account will default.  To open a payment plan between April 11^th and June 30^th , the current year’s taxes, plus any applicable penalties and charges, must first be paid in full.  While an installment plan of redemption is in good standing (all required payments are being made timely), the property will not become subject to the Tax Collector’s power to sell. 

WHEN MAY I OPEN AN INSTALLMENT PLAN ACCOUNT? 

You can open an installment plan of redemption after the date on which the property has become defaulted (June 30^th) and within five years of that date.  After the five-year period, you may not start an installment plan of redemption, as your property will be subject to the Tax Collector’s power to sell (property would need to be redeemed in full). 

If you wish to start an installment plan of redemption or you need additional information, please contact the Tax Collector’s office by emailing KC Tax, or call (559) 852-2479. 

HOW OFTEN WILL I BE REQUIRED TO MAKE INSTALLMENT PAYMENTS?

Under the installment plan, you are required to make one payment each fiscal year for five consecutive years, in addition to paying each year’s annual taxes on time.  By April 10^th each year, you must make one payment of 20% or more of the original redemption amount, plus interest (which accrues at the rate of 1 ½% per month on the unpaid balance).  If you fail to make an installment payment or fail to pay your current year’s taxes or any supplemental taxes on or before April 10^th of each year, your installment plan will default.  The plan can be paid off in full at any time with no early pay-off penalty.    

DO MY INSTALLMENTS COVER MY CURRENT ANNUAL TAXES?

No.  Your installment payments NEVER include your current year’s taxes, which must be paid separately. 

IF MY FIRST INSTALLMENT PLAN OF REDEMPTION DEFAULTS, MAY I START A SECOND INSTALLMENT PLAN?

 If your first installment plan of redemption defaults, either because of your failure to make at least one installment payment (between July 1^st & April 10^th) or failure to pay your current year taxes in full by April 10^th, you may be eligible for another installment plan of redemption.  However, an additional plan may not be opened until July 1^st of the following fiscal year and your property must not be subject to the Tax Collector’s power of sale.  You may NEVER reopen an installment plan of redemption in the same calendar year that the property becomes subject to the Tax Collector’s power of sale.  Each time you open an installment account, you have five years to pay the full redemption amount.  

The first payment towards an installment plan of redemption and the start-up fee must be paid at the time the contract is completed with the Tax Collector's office.  Please call the Tax Collector's office at (559) 852-2479, to verify the minimum amount for an installment payment on your property.