The fastest way to process your Property Tax payment is online, using the Taxes on the Web system.

Payments made by eCheck (routing and account number from your checking or savings account required) are made without an additional processing fee.

Payments made by credit card or debit card require a 2.35% processing fee (paid to the payment processor) with a minimum processing charge of $1.49.

If paying by mail, please make the check payable to:

County Tax Collector (or "SLOCTC")
1055 Monterey St., Room D-290
San Luis Obispo, CA 93408-1003

Please remember to:

• Sign Your Check or Money Order
• Write the Assessment Number(s) being paid on your Check or Money Order
• Enclose Payment Stub(s)
• Avoid Using Paper Clips, Staples, or Tape

Annual Secured Property Tax (real estate) bills are mailed near the beginning of October. If you do not receive your annual tax bill by November 10th, you should contact the County Tax Collector's Office. Please have your assessment number available.

Supplemental tax bills, which are in addition to the annual tax bill, are mailed throughout the year.

The Annual Tax Bill identifies the following:

• The Assessee of record (usually the property owner) as of the legal lien date.
• The property location, when available.
• The assessed value of the property.
• The amount and type(s) of exemption, if applicable.
• The amount of taxes due on the first and second installments, as well as the total of taxes due.
• A breakdown of the types of taxes being collected, including the general tax levy (the constitutional one percent (1%) levy), locally voted special taxes, and city or district special assessments.

If your bill states "Prior Years Taxes Unpaid", this is an indication that there are delinquent taxes from prior years which are not included in your annual bill. Please see Payment of Delinquent Property Taxes informational page for more information.

California law requires that a ten percent (10%) delinquency penalty be added to the unpaid balance if the first installment is not paid by 5:00 p.m. on December 10th or deposited in US mail prior to midnight on the delinquency date.

If the second installment is not paid by 5:00 p.m. on April 10th or deposited in the mail prior to midnight on the delinquency date, a ten percent (10%) penalty cost plus a $20 collection cost is added to the unpaid balance.

If any installment is not paid by 5:00 p.m. on June 30th or mail deposited prior to midnight of delinquency date, then the property becomes tax-defaulted and additional penalties and fees accrue.

You may pay your annual tax bill in two installments. The first installment is due November 1st and becomes delinquent if not paid at the County Tax Collector's Office by 5 p.m. on December 10th, or deposited in US mail prior to midnight on the delinquency date. You may pay the entire tax bill when the first installment payment is made.

The second installment is due February 1st and becomes delinquent if not paid at the County Tax Collector's Office by 5:00 p.m. on April 10th, or deposited in US mail prior to midnight on the delinquency date. The second installment cannot be accepted before the first installment.

If either December 10 or April 10 falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day.

Since supplemental tax bill are mailed throughout the year, they have various due and delinquent dates that are not the same as your annual tax bill.

First, the Assessor determines the taxable value of the property. Then, the Auditor-Controller Division applies the appropriate tax rate and adds any related special assessments. Based on the Auditor-Controller's calculations, the Tax Collector Division prepares and mails the property tax bill.

You should first discuss the matter with the Assessor's Office at (805) 781-5643. If the matter is not resolved to your satisfaction, there is an Assessment Appeals Board established for this purpose.

Further information regarding the appeals process may be obtained by calling (805) 781-5080, or by writing to:

County Clerk-Recorder
County Government Center
1055 Monterey Street, Room D-120
San Luis Obispo, California 93408