Frequently Asked Questions
Exemptions and Assistance
I am a new owner, what property taxes do I owe?
Many tax delinquencies occur during the first year of property ownership.
Depending on the date of purchase and the policy of the title company
handling the escrow, the annual property taxes are usually prorated in
escrow. The first or second installment of the taxes may have been paid or
you may have received a credit for the liability that accrued during the
time the previous owner owned the property. If you received a credit for
the previous owner's portion, you may be responsible for paying the tax
bill when it becomes due. If you are unable to determine whether the tax
bill installment was paid in escrow, please contact your title company. To
find out what tax bills are outstanding, please call the Tax Collector's
office at (209) 525-6388.
When property changes ownership after the start of the fiscal year, July 1st,
the annual tax bill may reflect the previous owner's name and mailing address. A
new tax bill is NOT MAILED to new owners. If your mortgage company is
responsible for paying your taxes, keep the duplicate bill for your records. If
you are responsible for paying the taxes, please use payment stubs from the
duplicate tax bill. You may receive one or more supplemental tax bills after you
have taken ownership of the property.
What are Supplemental Property Taxes?
The supplemental property tax is an additional tax beyond the normal annual
tax for any increase in the value of property as determined by the Assessor.
This will include the purchase of property at a value higher than the former
assessed value, the addition of a home to a vacant lot or any other major
improvements such as a new pool or the addition of a room onto a house.
The supplemental tax is billed separately and reflects the tax on the
difference in the new value of the property versus the old value.
Why did I receive more than one supplemental tax bill?
You may receive more than one supplemental tax bill, depending on when you
purchased your property or completed new construction. Because the secured
property taxes are based on the January 1 value and cover a fiscal year,
your purchase/construction date may effect the calculation of the taxes
for two fiscal years. For example, if you purchased property in February
2001, your purchase would effect the 2000-01 fiscal year taxes (February
2001 through June 2001) and the 2001-02 fiscal year taxes (July 2001
through June 2002). The latter fiscal year is effected because the
Assessor would have already established the value on January 1, 2001,
prior to the purchase/construction. Therefore, the taxes calculated for
2001-02 would also have to be adjusted by a supplemental bill to reflect
the increased value.
When is Supplemental Property Tax due?
The supplemental tax is due upon the mailing of the bill. It is payable in
When does the Supplemental bill become delinquent?
The supplemental bill is payable in two installments, like the secured bill.
The delinquent dates of the installments depend on when the bill is mailed. A
supplemental tax bill mailed between July and October carries a 1st installment
delinquent date of December 10 and a 2nd installment delinquent date of April
10. Supplemental bills mailed between November and June carry a delinquent date
based on the month in which the bill was mailed-the 1st installment is
delinquent the last day of the month after the bill was mailed. The 2nd
installment is delinquent four (4) months later. For example, if a supplemental
tax bill is mailed in February, the 1st installment delinquent date would be
March 31 and the 2nd installment delinquent date would be July 31.
I have my taxes impounded; do I still pay for my
supplemental taxes myself?
Supplemental tax bills are mailed directly to the homeowner. If you have
arranged for your tax payments to be paid through an impound account with
your mortgage company, contact your lender regarding payment. The lender
will not receive a copy of a supplemental tax bill. The supplemental tax
bill will not automatically be paid by funds in your impound account. If
you receive a supplemental tax bill and have any questions about payment
responsibility, contact your mortgage company.
If I don’t pay my taxes on time, will I be charged a
Yes. If your payment is not received in person or postmarked by the
delinquent dates, the penalty amounts are the same as secured taxes:
- 1st installment penalty = 10% of the 1st installment amount
- 2nd installment penalty = 10% of the 2nd installment amount plus $10.00
I have sold my property, but I still received the Tax Bill
for this year, what do I do?
Please forward the bill to the new owner.
My Taxes are impounded but I still received the original
bill with stubs on the bottom. What do I do?
Contact your impound company to find out what their procedure is.
I pay taxes to my mortgage company, why did I get this
Information copies of annual secured property tax bills are mailed to
property owners that have an impound account. The mortgage company
receives an original of the annual secured property tax bill. The
supplemental tax bills are normally due in addition to any previous or
subsequent annual or supplemental bills. Supplemental, additional and
escaped tax bills never replace the annual secured property tax bill. Only
a corrected tax bill may replace the annual tax bill.
Supplemental tax bills are mailed directly to the homeowner. If you have
arranged for your tax payments to be paid through an impound account with your
mortgage company, contact your lender regarding payment. The lender will not
receive a copy of a supplemental tax bill. The supplemental tax bill will not
automatically be paid by funds in your impound account. If you receive a
supplemental tax bill and have any questions about payment responsibility,
contact your mortgage company.
Payments not made by the delinquent date will result in penalties being added
to the taxes due. To avoid penalties, payments must be made by the due date
shown on the tax bill. The same rules apply to unpaid supplemental tax bills as
for unpaid annual tax bills. If your supplemental tax bill is not paid by June
30 after the second installment is delinquent, the property becomes
tax-defaulted (even if you have paid your annual tax bill).
How can I obtain a copy of my tax bill?
A property owner may request a copy of the current year secured property tax bill by calling our office at (209) 525-6388 or by coming in person to the public counter at 1010 Tenth Street, Suite 2500; Modesto CA 95353. Copies of the current year tax bill are available for a $1.00 fee. Copies of prior year tax bills are available for a $2.00 fee. You may contact a tax specialist at the above numbers to determine the charges and to request a copy of a prior year tax bill. Copies will be mailed to you after receipt of the appropriate fee. Failure to receive a tax bill is not justification to cancel any of the delinquent penalties, costs, or interest penalties that may accrue.
How can I pay my tax bill?
You may pay using credit card (VISA or MasterCard) or by Checking or Savings Account EFT by calling (866) 276-8196 or on-line at http://www.stancounty.com/tr-tax/tax-disclaimer2.shtm. There is a 2.5% fee for paying by credit card or a flat $2.50 fee for Checking or Savings account EFT. These types of payments can only be done on-line or by phone at the number above.
Payments by check, money order, or cashier's check may be mailed or made in person at the Stanislaus County Tax Collector's Office. Please do not mail cash. Payment should be made payable to the "Stanislaus County Tax Collector" and show the mailing address of the payer and also the parcel number as shown on the bill. Return the appropriate stub with your payment. If you are paying two installments, please include both installment payment stubs from your tax bill. If do not have a copy of your tax bill, you may request a duplicate tax bill. Submit your payment in the envelope provided with your tax bill as it is color coded to assist in processing your payment timely. If you do not have an envelope or a tax bill, you may still mail your payment for secured, supplemental and personal property taxes to: Stanislaus County Tax Collector, P.O. Box 859; Modesto, CA 95353. Please include the parcel number that you are paying.
Can I make a partial payment?
Partial payments are not accepted and will be returned for the correct
How can I avoid having to pay penalties?
The property owner is responsible for ensuring all secured property taxes
for parcels they own are paid in full regardless if they have an impound account
through their mortgage company. Be sure you receive tax bills or information
copies for all properties that you own. Mail your property tax payments early!
California law is very specific about non-receipt of tax bills. It is the
responsibility of the property owner to obtain all tax bills and pay timely.
Delinquent penalties cannot be excused because you did not receive a bill prior
to the due dates. Do not wait for a tax bill. If you do not have a copy of your
tax bill, please contact the Tax Collector's Office at (209) 525-6388 to request
that a duplicate tax bill be mailed to you. Many taxpayers must pay a penalty
because their tax payment is postmarked by the post office one or more days
after the deadline. When mailing your property tax payment, the envelope must
reflect a post office postmark date of no later than the "pay by" or
"due" date listed on the property tax bill. Or payments must be paid
in the office of the Tax Collector no later than 5:00 p.m. on the "pay
by" or "due" date listed on the property tax bill. Meter dates
from a business meter are not accepted for determining timely mailing. NOTE:
When the date to pay without penalty falls on Saturday, Sunday or a legal
holiday, the hour of delinquency is 5:00 p.m. on the next business day.
What happens if the bank returns my payment?
If your bank returns a check unpaid, a $20.00 charge will be added. If you
do not replace the check and pay the returned check fee by the tax bill deadline
date, the Tax Collector must collect the penalties required by State law.
Payments to replace returned checks should be in the form of cashier's check,
money order or by cash in the Tax Collector's Office.
How can I change my mailing address?
You must maintain a current mailing address for all parcels and personal
property that you own. If your current mailing address is different from the
address listed on your current tax bill or you have recently moved, you are
responsible for providing a change of address to the Assessor to ensure future
tax bills are mailed to you at the correct address. Please provide written
notification to the Stanislaus County Assessor's Office at 1010 Tenth Street,
Suite 2400; Modesto, CA 95353.
A Change of Mailing Address Request Form is from the Assessor's office. If
you have both secured and unsecured property, you must notify both sections of
the Assessor's Office of your change of address.
How do I dispute assessed values?
Contact the Assessor’s office at (209) 525-6461.
The Assessor is reducing the value of my property and I've
already paid my tax bill. When will I receive my refund?
Refunds of the overpayment are processed when the Assessor certifies the
reduction of real property assessment to the Auditor-Controller Division. If you
are due a refund, you should first contact the Assessor's Office at (209)
525-6461 to verify that the value reduction has been certified, the date of that
certification. To check on the status of a refund from prior year tax
overpayment due to reduction of prior year assessed values, you can contact the Auditor-Controller's Office at (209) 525-6597. To check on the status of a refund from
current year tax overpayment due to reduction of current year assessed values,
you can contact the Tax Collection Division at (209) 525-6388.
The Assessor is reducing the value of my property, and I
have not yet paid my tax bill. Should I pay the bill(s) I received?
Yes. You should pay the property tax bills you received prior to the
delinquent dates. Penalties may not be forgiven because you were waiting for a
revised bill. If this results in a net overpayment, a refund will be sent to
What are these direct assessments on my tax bill?
Direct assessments are direct charges against property, which are included
in the total amount of your tax bill but which are not ad valorem taxes based on
the Assessor's valuation. Direct assessments are levied on the tax bill on
behalf of the District and are not levied by the Assessor's Office, or the
Auditor-Controller or Tax Collection Divisions of the Department of Finance. To
dispute a special assessment levied against your property, you will need to
contact the levying district directly.
When you send your remittance to pay your property taxes, the Tax Collector
posts that payment to your tax bill. Our Auditor-Controller Division then
distributes your payment to the appropriate taxing entities.
You may have a Mello-Roos special tax, a 1915-improvement bond act special
assessment or a direct special charge, designated as DIRECT ASSESMENT, on your
tax bill. If direct assessments have been included on your tax bill, the name of
the assessment and the dollar amount will be shown in the "DIRECT
ASSESSMENT NAME" block on the face of your tax bill.
Special Assessments Subject to Judicial Foreclosure:
Some special assessments are subject to the accelerated judicial foreclosure
process. Once taxes default on June 30, those special assessments subject to the
accelerated judicial foreclosure are removed from the tax roll and the districts
are responsible for collection enforcement. The Tax Collector no longer
participates in the collection enforcement of the special assessment. The
district that initiated the assessment will record a notice of intent to
foreclose on the property, and the taxpayer will need to contact the district
directly at the address and phone number provided in the statement under the
direct assessment number.
The delinquent taxes remain with the County Tax Collector's Office. Only the
special assessment amount is removed from the tax bill.
What are Letters of Reconveyance? What is the fee for, and
when do I pay it?
The Letter of Reconveyance notifies you of a payoff of Deed of Trust,
releasing you from the payment. The fee covers filing and copying, it is usually
paid at the close of escrow, but with a private mortgage it may need to be filed
by the borrower. For more information, please contact the Clerk-Recorders office
at (209) 525-5261.
How can I file for Home Owners’ Exemption and is there any fee for filing?
If you own a home and occupy it as your principal place of residence as of
12:01 am on January 1st, you may apply for an exemption of up to $7,000
off your assessment value. New property owners will automatically receive
an exemption application in the mail. Homeowners' Exemptions may also be
claimed on a supplemental assessment if the property was not receiving a
Homeowners' Exemption on the prior regular assessment roll. For more
information, call the Assessor's Exemption Department at (209) 525-6461.
What types of Institutions qualify for exemptions?
Property used exclusively for a church, college, cemetery, museum, school,
or library qualifies for an exemption. Properties owned and used exclusively by
a non-profit religious, charitable, scientific, or hospital corporation are also
eligible. For more information, call the Assessor's Exemption Department at
I am a Veteran,
what exemptions are available for me?
In order to be eligible for a Veterans' Exemption, a single veteran must
not have assets valued over $5,000. A married veteran (or a veteran's
widow who has not remarried) must not have assets valued over $10,000. For
more information, call the Exemption Department of the Assessor's Office
at (209) 525-6461.
I am a Disabled Veteran, what exemptions are available for
If you are a veteran with a service-connected disability (or if you are
unmarried widow of such a veteran), you may be eligible for an exemption
of up to $150,000 off the assessed value of your home. For more
information, call the Exemption Department of the Assessor's Office at
What help is available for Soldiers and Sailors?
The Soldiers' and Sailors' Civil Relief Act provides tax relief to military
personnel, including activated reservists, who are being called to serve in the
various, ongoing military operations around the world. The types of relief
available are: the postponement of tax payments for activated reservists during
their period of active duty, the reduction in interest and penalty assessments
of delinquent taxes, and the suspension of the required sale of tax-defaulted
property. At such time in the future, when unpaid assessments are redeemed, the
penalties for nonpayment must be recalculated at no more than six percent per
annum, with no other penalty or interest incurred. For further information
please contact the State Controller's Office. To apply for tax relief for
military personnel, please contact the Tax Collector at (209) 525-6388 during
regular business hours.
I am a senior citizen, blind or disabled, what property tax
assistance can I get?
The State of California has two programs that may assist you:
- Homeowner Assistance Program for Senior Citizens or Blind or Disabled Persons
- This program has been suspended by State of California. Please visit their website at http://www.ftb.ca.gov/ and search for HRA or call at 1 800 338 0505.
- Property Tax Postponement for Senior Citizens or Blind or Disabled Persons
- This program has been suspended by State of California. Please visit their website at http://www.sco.ca.gov/ for information or call at 1 800 952 5661.
I have sold my Mobile Home, what do I need to do in order
to change the Title to the new owners?
First, obtain a Tax Clearance Certificate from the Treasurer/Tax Collector’s
office at 1010 Tenth Street, Suite 2500; Modesto, CA 95353. Then contact the
State of California Department of Housing and Community Development (HCD) at (800) 952-8356 or P.O. Box 211; Sacramento, CA 95812-2111, for the
State of California forms and filing instructions. After it clears HCD, your
forms will be forwarded to the Assessor’s office to have the tax rolls
changed. This can be a lengthy process, taking as long as 6 - 18 months.
I have purchased my Mobile Home, what do I need to do in order to change the Title to my name?
First, obtain a Tax Clearance Certificate from the Treasurer/Tax Collector’s
office at 1010 Tenth Street, Suite 2500; Modesto, CA 95353. Then contact
the State of California Department of
Housing and Community Development (HCD) at (800) 952-8356 or P.O. Box 211; Sacramento, CA 95812-2111,
for the State of California forms and filing instructions. After it clears
HCD, your forms will be forwarded to the Assessor’s office to have the
tax rolls changed. This can be a lengthy process, taking as long as 6 - 18 months.
When is the next tax sale?
The public auction of tax defaulted property ("tax sale") in
Stanislaus County is normally held annually in late February or early
March. The date is generally made public at a Board of Supervisors meeting
in November. Watch the website for updated information in February.
What is a Summary Judgment?
When a delinquent tax becomes subject to unsecured collection procedures
or an unsecured tax bill becomes delinquent, a summary judgment specifying
the amount of tax due (including interest, penalties, and costs) may be
filed with the Court and recorded by the Revenue Recovery division of the
Treasurer/Tax Collector’s office. The lien is upon all personal and real
property in the county owned by the assessee (taxpayer) or subsequently
assessed or acquired by the assessee before the judgment expires in 10
years. A judgment may be renewed twice for an additional 10 years each
time. Contact the Revenue Recovery division of the Treasurer/Tax Collector’s
office for payoff information at (209) 525-4450. Upon satisfaction
(payment), the office will record a release of lien.
How do I report a change of address, phone number or a new place of employment?
Your monthly statement has a place for
change of address and phone number. You may also make changes by e-mail
to Audrey Henry (include your account number), in
person at Revenue Recovery 1010 10th St. Place, Modesto, Suite 2500, or
by telephoning a representative at (209) 525-4450. If you change
employment, please include the name and address of your new employer.
Also list home phone, work phone, and cell phone numbers.
Where is your office located?
Our office is located at
1010 Tenth Street, Suite 2500; Modesto, California. The building is on J
Street, between 10th and 11th Streets. Our office is on the second floor,
with the Treasurer/Tax Collector.
What are the business hours?
Monday - Friday, 8:30 AM - 4:30 PM
Where do I send my payment?
Our mailing address is:
Stanislaus County - Revenue Recovery
P.O. Box 1003
Modesto, CA 95353
What is the grace period for my account?
There is no grace period; however, to speak to a representative for payment arrangements, please call
Is my account due in full when assigned to
Yes, accounts assigned for collection at
Revenue Recovery are due in full. We will make payment arrangements
based on your income/assets if you can not pay the balance in full.
However, if you receive additional income, such as a tax refund,
inheritance, or other additional income, we will expect this additional
income to be applied to your unpaid balance.
Can I pay by credit card?
Yes, you may pay by credit card. Please call
Revenue Recovery at (209) 525-4450 and request information on this.
Please have your credit card ready for processing.
Why is my most recent statement not showing
my last payment?
There are a number of reasons that could
explain this. The most common being that the statement was generated
before the payment was posted. Your statement has a "BILLING
DATE" on it. If you mailed your payment around or after that date,
your payment will be on your next statement. If you are unsure you may
call a representative at (209) 525-4450 to verify when your payment was
What if my payment was not received?
If we did not receive your payment, then
your next step would be to verify that the check or money order was
cashed. If it was not, then you should inform us of the check/money
order number and reissue the payment. If your check/money order was
cashed by the county, then your next step would be to give us a copy of
the front and back of the cancelled check/money order so that we may
properly research your payment or account.
Why do I have several different account numbers?
Each charge is assigned a different account
number and then put into a single packet of accounts for each person.
Any of the account numbers under your name are valid and may be used to
research your entire account history.
Why is the balance on my receipt different
than the balance on my statement?
The balance on your statement may not
include amounts being collected through other means or accounts that are
not in an "active" status.
If my payment is postmarked by my due date,
is it considered on time?
No, our office must process the payment by the due date.
I was never served.
Most court fines and fees are collected in
the same manner as a civil judgment. Therefore you would not be served.
Your court date for your fine would be sufficient. If you have been sued
by the County of Stanislaus, Division of Revenue Recovery, and your were
not served, contact the Revenue Recovery, by calling (209) 525-4450.
Someone else used my I.D.; can Revenue
Recovery delete this?
Depending on the charge, you may need to
contact the Stanislaus County Sheriff's Department, one of the Courts or
other departments. Please contact Revenue Recovery, by calling (209)
525-4450 for more information.
Why is this on my credit file?
Stanislaus County Revenue Recovery does not
report accounts to credit bureaus at this time.
If Revenue Recovery has requested and received judgment against you, it
becomes a public record item. Public record items are picked up at the
Recorder's Office by the different credit reporting agencies. These
items can also remain on your credit file for seven (7) years. Revenue
Recovery does not put them on your report; therefore, Revenue Recovery
cannot take them off. Once they are paid and a satisfaction is provided,
(which you must pay a fee and have recorded) it will be shown on your
credit report as a satisfied judgment.
Where do I record satisfactions, releases
and what is the cost?
The release must be recorded in all Counties
in which the judgment/lien was recorded.
The Stanislaus County Recorder's Office currently charges $12.00 to
record a satisfaction or release of judgments or liens recorded in
Stanislaus County. The County Recorder's Office is located at
1021 I Street, Suite 101; Modesto CA 95354.
Why was my state tax refund intercepted?
Revenue Recovery participates annually in
the California Franchise Tax Board Income Tax Refund Intercept Program.
Small Claims judgments, court ordered fines, restitution fines,
probation costs, attorney fees, and delinquent unsecured taxes, are some
of the types of eligible accounts that are subject to tax refund
intercept. These accounts are due in full when the judgment is ordered
or when they become delinquent. Installment payments may be made, based
on your income. Tax refunds are considered extra income and are taken to
pay any unpaid amount due. To protect against having your tax refund
intercepted, it is important to pay your account in full.
How can I find out if the Treasury is holding money for me?
Each year, residents of Stanislaus County die leaving heirs that can not be
located. After 1 year, Stanislaus County must turn that money over to the State
of California. To see a list of funds being held by Stanislaus County or
recently transferred to the State of California.
To link to the State of California click here.
I have bounced a check to the County. What happens now?
When a check or money order is returned by the financial institution
unpaid, that item may be handled by either the depositing department or
the County Treasury. When the Stanislaus County Treasury Department
handles it, we will attempt to contact you first by phone and then, if
necessary send a certified letter notifying you of the returned item.
There is a $20 processing fee to cover the bank, postage and handling
fees. We will accept payment for returned items with cash or a money
order. We will not accept a check to redeem a returned check.
|Email the Treasurer/Tax Collector at:
|| (209) 525-6388
Monday - Friday, 8:00 a.m. - 5:00 p.m.
||1010 Tenth Street, Suite 2500
Modesto, CA 95354
Monday - Friday, 8:30 a.m. - 4:30 p.m.
Questions or comments about this site may be sent to FordG@stancounty.com