Q: When are property taxes due in San Luis Obispo County for 2025-2026?
A: The first installment is due November 1, 2025, and the second installment is due February 1, 2026. The second installment becomes delinquent if not paid by 5:00 PM on April 10, 2026.
Q: What tax credits are available and do I need to apply?
A: The primary tax benefit is the homeowners' exemption, which reduces assessed value by $7,000 (saving about $70-80 annually). This requires application using form BOE-266. Veterans, seniors, and disabled persons may qualify for additional exemptions, all requiring separate applications with specific deadlines.
Q: How does the homeowners' exemption work?
A: The homeowners' exemption reduces your home's assessed value by $7,000 if you own and occupy the property as your principal residence. You must apply annually, and it's not automatically renewed. Applications are typically due by February 15th for the current tax year.
Q: What are the penalties for late payment?
A: A 10% penalty is added to the first installment if not paid by December 10th, and 10% plus costs are added to the second installment if not paid by April 10th. Additional penalties and costs accrue monthly, and properties may eventually be sold at tax sale.
Q: How can I pay my property taxes?
A: You can pay online through the county website, by phone, by mail, or in person at the Tax Collector's office. The county accepts checks, money orders, and electronic payments for most bill types.
Q: When are properties reassessed?
A: Properties are reassessed when ownership changes hands or when new construction is completed. Otherwise, assessed values can only increase by a maximum of 2% per year under Proposition 13, regardless of market value increases.
Q: Can I appeal my property assessment?
A: Yes, you can file an assessment appeal if you believe your property is overvalued. Appeals for the 2025-2026 tax year must typically be filed between July 2, 2025, and September 15, 2025.
Q: What if my property value has decreased significantly?
A: Under Proposition 8, your assessed value can be temporarily reduced if your property's market value falls below its Proposition 13 factored base value. The county assessor may automatically apply this reduction, or you can request a review.
Q: Are there special assessments I should know about?
A: Some properties are subject to Mello-Roos Community Facilities District taxes or special assessments for infrastructure improvements. These appear as separate line items on your tax bill and can add 0.10% to 0.50% to your effective tax rate.
Q: How do I find my exact tax rate?
A: Your specific tax rate appears on your annual property tax bill and varies based on your property's location within various taxing districts. You can also contact the San Luis Obispo County Assessor's office or check their online property search tool for rate information.
