Alameda County Treasurer-Tax Collector

1221 Oak Street, Room 131, Oakland CA 94612

frequently asked questions

Property Taxes

Taxes on which the property taxes are a lien against real property.

The Total Amount Due is payable in two installments:

  1. The 1st installment is due on November 1, and is delinquent at 5:00 p.m. December 10, after which a 10% penalty attaches.
  2. The 2nd installment is due on February 1, of the following year and is delinquent at 5:00 p.m. April 10, after which a 10% penalty and $10 cost attach.
  3. In order to pay both installments at the same time, remit the TOTAL AMOUNT DUE with both installment payment stubs by December 10.
  4. If December 10 or April 10 falls on a Saturday, Sunday, or a legal holiday, no penalty is charged if payment is made by 5:00 p.m. on the next business day.

The tax payment should be mailed to:

Alameda County Treasurer-Tax Collector
1221 Oak Street, Room 131
Oakland, CA 94612

Make checks payable to: 

Treasurer Tax Collector, Alameda County

Although you do not need a payment stub to pay your taxes, you can order a duplicate tax bill by calling (510) 272-6800, by visiting the office, or online at http://www.acgov.org/propertytax/index.htm. You can also pay using your informational copy stubs that you receive every year by November 1st.

You can order a duplicate tax bill by calling (510) 272-6800, by visiting the office, or online at http://www.acgov.org/propertytax/index.htm

You can request a change of mailing address by writing or visiting the Assessor's Office at 1221 Oak Street, Room 245, Oakland, California 94612-4288. Or completing the form online at http://www.acgov.org/forms/assessor/mailing.pdf and mailing it to the Assessor's Office. A change of address cannot occur over the phone.

The state budget did not include funding for the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law, which provides direct cash assistance. The Franchise Tax Board (FTB) will not issue Homeowner and Renter Assistance (HRA) Program instruction booklets and will not accept HRA claims for the 2015 claim year. For the most current information on the HRA Program, go to http://www.ftb.ca.gov and search for HRA.

In September 2014, Assembly Bill AB 2231 Chapter 703, Statutes of 2014, reinstated a modified Property Tax Postponement (PTP) program. The State Controller's Office (SCO) will begin accepting new PTP applications beginning October 1, 2016.

Go to the SCO website for more information. If you have any questions, call 1.800.952.5661 or email postponement@sco.ca.gov.

If you disagree with a change in the assessed value as shown on the tax bill, you have the right to an informal assessment review by contacting the Assessor’s Office at (510) 272-3787. If you disagree with the result of the informal review, you have the right to file an application for reduction in assessment for the following year with the Alameda County Assessment Appeals Board during the period from July 2 to September 15 inclusive. The Assessment Appeals Board is located at the County Administration Building, Room 536, 1221 Oak Street, Oakland, California 94612-4241 (Telephone (510) 272-6347).

Application for review and equalization of an assessment made outside of the regular assessment period must be filed with the Alameda County Assessment Appeals Board no later than 60 days from the first notification of that assessment (not including the notice of "Proposed" Escape Assessment).

 

Special assessments are direct charges against property which are included in the total amount of your tax bill but which are not property taxes in the sense of being based on the Assessor's valuation. A sewer service charge is an example of this assessment.

 

If the amount due is unpaid at 5:00 p.m. June 30, it will be necessary to pay (a) delinquent penalties, (b) costs, (c) redemption penalties which accrue on the first of every month at the rate of 1.5%, and (d) a redemption fee. If June 30 falls on a Saturday, Sunday or legal holiday, no redemption penalties shall attach if payment is made by 5:00 p.m. on the next business day. Property delinquent for the first year shall be declared defaulted for non-payment of taxes. After 5 years, the Tax Collector has the power to sell tax-defaulted property that is not redeemed.

 

A supplemental assessment is an adjustment in real property valuation resulting from upward changes in assessed value due to changes in ownership or completion of new construction. A secured property supplemental tax bill retroactively taxes the supplemental assessment of property on a pro- rata basis as a result of the assessor's reappraisal of property at its full cash value on the date that a change in ownership occurs or new construction is completed.

 

An escape assessment is the increased amount in real property valuation over the regular assessed valuation from a delayed reappraisal of the property and/or an erroneously applied homeowner's exemption valuation reduction. A secured property escape tax bill retroactively taxes the increased amount of valuation over the regular tax bill. If you receive an escape tax bill and have questions, please contact the Assessor's Office at (510) 272-3787.

 

Taxes on property that are not a lien against real property sufficient, in the assessor opinion, to secure payment of taxes. Taxes on unsecured property tax the assessments on personal property such as office furniture, machinery, equipment, boats, airplanes, etc., and assessments based on real property that are not a lien against real property.

 

The single installment is due on August 31. Taxes on the unsecured roll as of July 31, if unpaid are delinquent at 5:00 p.m., or the close of business, whichever is later, on August 31, and thereafter subject to a delinquent penalty of 10 percent.

Taxes added to the unsecured roll after July 31, if unpaid are delinquent and subject to a penalty of 10 percent at 5:00 p.m., or the close of business, whichever is later, on the last day of the month succeeding the month of enrollment.

 

Taxes transferred to the unsecured roll pursuant to any provision of law and already subject to penalties also transferred, shall be subject only to the additional penalties and costs prescribed below, which shall attach beginning July 1 and on the first day of each month thereafter.

 

In addition to penalties imposed, the tax collector may collect actual costs of collection incurred by the county up to the time the delinquency is paid.

 

When the last day of the month falls on a Saturday, Sunday, or a legal holiday, any penalty to which the tax becomes subject on that date shall not attach if the tax collector receives payment in full by 5:00 p.m., or the close of business, whichever is later, on the next business day.

 

You can order a duplicate tax bill by calling (510) 272-6800, by visiting the office, or online at http://www.acgov.org/propertytax/index.htm

 

The assessed value of unsecured bills is based on information you submit via a 571L. If you do not submit a 571L, as assessment is assigned by the Assessor's Office. If you disagree with a change in the assessed value as shown on the tax bill based on the Assessor's assignment of a valuation, you have the right to an informal assessment review by contacting the Assessor’s Office at (510) 272-3836. If you disagree with the result of the informal review, you have the right to file an application for reduction in assessment with the Alameda County Assessment Appeals Board during the period from July 2 to September 15 inclusive. The Assessment Appeals Board is located at the County Administration Building, Room 536, 1221 Oak Street, Oakland, California 94612-1449 (Telephone (510) 272-6352. To ensure as assignment of valuation is not done by the Assessor's Office, submit your 571L by the April 1st deadline. For more information on the 571L requirements, visit the Assessor's website at http://www.acgov.org/assessor/bpp/property-statement.htm

Application for review and equalization of an assessment made outside of the regular assessment period must be filed with the Clerk of the Assessment Appeals Board no later than 60 days after the receipt of the "Notice of Escape Assessment" or the tax bill for the assessment. Receipt by the assessee of a tax bill based on an assessment made outside of the regular assessment period constitutes a notification of such assessment. (Section 1605 RTC)

 

An unsecured supplemental assessment is an adjustment in real property valuation resulting from upward changes in assessed value due to changes in ownership or completion of new construction where the assessment is not a lien on real property. An unsecured property supplemental tax bill retroactively taxes the supplemental assessment of property on a pro-rata basis as a result of the assessor's reappraisal of property at its full cash value on the date that a change in ownership occurs or new construction is completed.

 

An unsecured escape assessment is the increased amount in valuation over the regular assessed valuation from a delayed reappraisal of the property and/or an erroneously applied homeowner's exemption valuation reduction where the taxes are not a lien against real estate. An unsecured personal property escape tax bill taxes the increased amount over the regular tax bill. An unsecured property escape tax bill based on real property retroactively taxes the increased amount of valuation over the regular tax bill.

 

Business license tax, taxes gross receipts of businesses in unincorporated areas. Alameda County Ordinance Chapter 3.04 requires all business activities in the unincorporated areas of the County to obtain a business license each year and to pay a tax by January 1 of each year.

 

The following information and services can be accessed with any touch-tone telephone, 24-hours a day, seven days a week by calling (510) 272-6800: Office hours, location and directions; how to change your mailing address; order a current secured property tax bill; pay current year and supplemental, secured and unsecured tax bill; assessed value, exemption and tax payment information; assessment appeals; and Tax Defaulted Land. You must have your parcel number or assessee account number to receive tax information or to pay taxes by credit card.

The property tax information system uses the Tax Collector's computer database. It provides the latest tax information on your property such as amounts due and payment status. This is the same information that our staff uses to answer questions when they receive calls from the public. This system also provides information on prior year secured property taxes in default.

 

Credit Card payments are accepted only by telephone on online at http://www.acgov.org/propertytax/index.htm and are not accepted by mail or over the counter. You may pay your current "Secured Property Tax Bill, Unsecured Property Tax Bill, Supplemental Tax Bil and prior year Secured Tax Billl" by using your Visa, MasterCard, Discover or American Express credit card. (Note that a convenience fee will be added to each authorized transaction amount paid.)