Q: When are property taxes due in Imperial County for FY 2024-2025?
A: First installment is due November 1, 2024 (becomes delinquent December 10, 2024). Second installment is due February 1, 2025 (becomes delinquent April 10, 2025).
Q: What tax credits are available and do they require application?
A: Homeowners' Exemption ($7,000 assessed value reduction, must apply), Veterans' Exemption (up to $196,261 for disabled veterans, requires application), Senior Citizens' Property Tax Postponement (income-qualified, requires annual application), and Disabled Persons' Exemption (requires application and income qualification). None are automatic.
Q: How does the Homestead exemption work in California?
A: California doesn't have a traditional "Homestead exemption." The Homeowners' Exemption reduces assessed value by $7,000. Proposition 19 provides property tax savings for seniors, disabled persons, and disaster victims who transfer their tax basis to a new home, but this requires application and has strict eligibility rules.
Q: When does the county reassess my property?
A: Under Proposition 13, property is reassessed at market value when ownership changes or new construction is completed. Otherwise, assessed value can only increase by a maximum of 2% annually. The county may also reassess downward if market values decline significantly (Proposition 8).
Q: What are the penalties for late payment?
A: A 10% penalty is added if first installment isn't paid by December 10th, or second installment by April 10th. Additional costs and redemption fees apply if taxes remain unpaid, potentially leading to tax lien sales after five years of delinquency.
Q: Can I pay property taxes online?
A: Yes, Imperial County offers online payment through their Tax Collector website. You can pay by e-check or credit card, though credit card payments include convenience fees. You'll need your Assessor's Parcel Number (APN) to make payments.
Q: How do I appeal my property assessment?
A: File an Application for Changed Assessment with the Assessment Appeals Board between July 2 and either September 16 or December 2, 2024 (depending on when assessment notices were mailed). You must demonstrate your property's assessed value exceeds its fair market value on the January 1st lien date.
Q: Why did I receive a supplemental tax bill?
A: Supplemental taxes are issued when property changes ownership or new construction is completed mid-tax year. The bill covers the difference between your old and new assessed values for the remaining months of the fiscal year, and is separate from your regular installment payments.
