When exactly are my property taxes due?
The first installment is due November 1st and becomes delinquent after 5:00 PM on December 10th. The second installment is due February 1st and becomes delinquent after 5:00 PM on April 10th. If December 10th or April 10th falls on a weekend or county holiday, the delinquent date extends to the next business day. You must pay the first installment before you can pay the second installment.
How do I qualify for the Homeowner's Exemption?
You must own and occupy the property as your principal residence as of January 1st (the lien date). File Form BOE-266 with the Santa Clara County Assessor's Office. This is typically a one-time filing that remains in effect as long as you continue to own and occupy the property. The exemption reduces your assessed value by $7,000, saving approximately $70-80 annually depending on your tax rate.
How is my property assessed and valued?
The county assessor determines your property's value as of January 1st each year. Under Proposition 13, your assessed value can only increase by a maximum of 2% annually unless there's a change in ownership or new construction. The assessor uses recent comparable sales, replacement cost, and income approaches (for income properties) to determine market value at the time of purchase or construction.
How do I appeal my property assessment?
File an Assessment Appeal Application with the Santa Clara County Assessment Appeals Board between July 2nd and September 15th (or within 60 days of receiving a notice of assessed value). There is no fee to file an appeal. The Appeals Board will schedule a hearing where you can present evidence that your property is overvalued. You can represent yourself or hire professional representation.
What happens if I pay my property taxes late?
A 10% penalty is added to any installment paid after the delinquent date. If taxes remain unpaid for five years, the property can be sold at a tax sale. Additional redemption penalties and costs accumulate over time, making it expensive to bring delinquent taxes current. Interest also accrues on unpaid taxes.
How do I pay my property taxes online?
Visit payments.sccgov.org/propertytax to view and pay your bill. You can pay by electronic check (eCheck) with no fee, or by credit/debit card with a 2.22% convenience fee (minimum $1.49). The site accepts Visa, Mastercard, American Express, and Discover. The payment portal is unavailable during scheduled maintenance on the third weekend of each month from 8:00 AM Saturday to 5:00 PM Sunday.
What other property tax exemptions are available?
Veterans with service-connected disabilities may qualify for a Disabled Veterans' Exemption of $100,000-$150,000 (income limits apply). Seniors age 65+, blind, or disabled persons may qualify for property tax postponement if they meet income and equity requirements. Some properties may qualify for historical property exemptions or other specialized programs.
How does supplemental property tax work when I buy a home?
When you purchase property, the county reassesses it based on your purchase price. If this creates a higher assessed value, you'll receive a supplemental tax bill for the difference, prorated from the first day of the month following your purchase through June 30th. This bill typically arrives 3-9 months after closing and is in addition to your regular annual property taxes.
