Unsecured Tax Auctions
What are unsecured property taxes?
Unsecured Property Taxes are taxes polaced on vessels, airplanes, farm equipment, business furniture and fixtures, and other unsecured property.
When are unsecured tax bills mailed?
Unsecured tax bills are mailed in July. If you have not received your unsecured tax bill by July 31 please call this office for a duplicate bill at (530) 265-1285. If you have moved a change of address form will need to be completed to assure future tax bills are sent to the correct address. To avoid penalties, unsecured property tax payments that are made by mail must be deposited in the United States post office prior to midnight on August 31 and must carry a U.S. Post mark showing a date no later than August 31. Payments can also be made by credit card or virtual check on this website. A 2.5% convenience fee is charged for credit card payments.
What information is included with my unsecured tax bill?
The unsecured tax bill identifies the following:
The owner of record as of the legal lien date.
The property location, when available.
The property description.
The assessed value of the property.
The amount and type of exemption, if applicable.
The amount of taxes due.
What is the due and delinquent date?
Unsecured taxes become due on the legal lien date, January 1, but are not billed until July. Unsecured tax bill become delinquent on August 31. If the delinquent date falls on a Saturday, Sunday, or legal holiday, the payment must be in the Tax Collector’s Office by 5:00 p.m., or deposited in the United States mail prior to midnight on the next business day
What if I disagree with the tax bill?
If the assessee name is incorrect, contact the Assessor.
If the property being assessed is incorrect, contact the Assessor.
If the value of the property is incorrect, contact the Assessor.
For delinquency date or payment information, contact the Tax Collector.
Assessor: (530) 265-1259
Tax Collector: (530) 265-1285
What if I disagree with the Assessor on Assessed value of property?
You should first discuss the matter with the Assessor's Office. If an informal agreement cannot be reached, the taxpayer has the right to file an Application for Changed Assessment with the County Assessment Appeals Board at (530) 265-1480.
Why do I have to pay taxes on my boat?
All personal business property and luxury property in the State of California is subject to an annual tax. A boat or vessel, except for one used in commerce or fishing, is considered a luxury item.
How do I get a DMV hold released?
Upon payment in full of all delinquent taxes, the Tax Collector's Office will automatically process an electronic release to DMV. No other action on the part of the boat owner is necessary. For holds to be released the same day, payment must be in the form of cash or cashier's check.
Why do I have to pay taxes on a boat, airplane, business assets or any other taxable asset for the year in which I sold that property?
Per the California Revenue & Taxation Code, any individual who owns a taxable asset on January 1st of any given year is responsible for any taxes that arise during the course of that year. The sale, disposal or removal of the property from Nevada County after that date does not relieve the owner of record of the obligation to pay the tax.
What is an unsecured supplemental tax?
Supplemental taxes arise when the value of a property has increased. Typically this occurs when properties are improved upon, or at the recordation of change of ownership. The supplemental tax is the result of the difference in the value of the property prior to an event and the value of the property after the event. The supplemental tax in essence is tax based on the value change which results from the event and for the period of time you were the owner.
How come I have to pay unsecured supplemental taxes on property I no longer own?
You were the owner of the property at the time when the taxable event occured, such as an improvement of the property or a purchase. Typically it takes the Assessor's Office six to eight months after a taxable event occurs to revalue a property. If, as the owner of record, you sold the property prior to the issuance of the supplemental tax bill, the bill remains your responsibility for the period of time you were the owner of record.
What happens if my unsecured taxes go delinquent?
A penalty of 10% will be charged on the date of the delinquency. Additional penalties at the rate of 1.5 % per month will be charged starting the 1st day of the second month after the delinquency date until the tax is paid in full. Upon delinquency the following collection methods may be used to collect the tax:
Seizure and Sale of Personal Property