Property Taxes

Welcome to the Treasurer-Tax Collector's Property Tax Information Page. Please use the tabs below to access general information regarding property taxes in Humboldt County.
  1. Secured Property Tax
  2. Unsecured Property Tax
  3. Supplemental Property Tax
Secured Property Taxes

Secured property taxes are taxes levied against real property; which includes any property attached to land, such as a house, as well as the land itself.

How Secured Property Taxes are Calculated
The County Assessor assesses the taxable value of a property based on its market value at the time of purchase. Once assessed, the value can increase by no more than 2% annually (per Proposition 13).      

The County Auditor calculates the taxes due. Secured Property is taxed at a rate of 1% of its assessed value. The Auditor also calculates additional taxes for voter approved bonds and direct charges for special assessments depending on where the property is located.

The County Tax Collector mails all tax bills and collects the taxes owed. Tax collections are verified by the Auditor and apportioned to local taxing jurisdictions.

Secured Property Tax Billing
A secured property tax bill covers the fiscal year beginning July 1 and ending June 30, and is mailed no later than November 1. Taxes are billed in two installments, but the tax payer may pay both installments when the bill is received. 

Failure to receive a tax bill does not relieve the tax payer of the responsibility to pay the taxes owed, nor does it give the Tax Collector reason to cancel any late penalties imposed.

Due Dates
The first installment is due November 1, and is delinquent after December 10; the second installment is due February 1, and delinquent after April 10. 

If either of the delinquent dates fall on a weekend or holiday the taxes become delinquent after the next business day.  

Tax bills that remain unpaid after these dates are delinquent and subject to the following penalties:

1st Installment:  10% delinquent penalty, $8.00 notice fee per each delinquent notice mailed
2nd Installment: 10% delinquent penalty, $20.00 cost, $8.00 notice fee per each delinquent notice mailed

Taxes that remain delinquent after June 30 default and accrue interest at a rate of 1.5% per month (18% per year) that they remain unpaid. A $15.00 redemption fee is also imposed. 

A notice of power to sell is recorded for taxes that remain in default for five years. Once recorded, a defaulted property will be taken to auction for payment of taxes per California Code.

Request for Waiver of Penalties​

The California Revenue and Taxation Code (R&TC) grants the Treasurer and Tax Collector the authority to cancel penalties in limited circumstances.  

Requests That May Be Authorized


Below are examples of requests that the Tax Collector will consider for penalty cancellation review and the associated R&TC section granting authority to do so.

  • R&TC, Section 2512 - Proof the United States Postal Service took custody of the payment on or before the delinquency date.
  • R&TC, Section 4911 - Payment was made to an incorrect property by mistake.
  • R&TC, Section 4985 - An error expressly made by the tax collector, the auditor, or the assessor.
  • R&TC, Section 4985.2 - Circumstances beyond the taxpayer's control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect. Examples that may quality:
    • Specific medical conditions causing unexpected hospitalization on the delinquency date.
    • Natural Disasters.
    • Death of the Property Owner of Record on or before the delinquency date.
    • Government Declared State of Emergency.
  • R&TC, Section 4986 - Penalty cancellation is to correct a specific county error.

Requests That Will Be Denied


Below are examples of requests that the Tax Collector will deny if submitted for penalty cancellation review. 


  • Requests that the Tax Collector consider the taxpayer's payment history.  The Tax Collector will deny a request to cancel a penalty based on a taxpayer's request to consider the taxpayer's positive payment history. The R&TC does not grant the Tax Collector the authority to consider a taxpayer's payment history, whether positive or negative, in determining whether or not to cancel a penalty.
  • Requests related to home banking or online bill payments.  The Tax Collector will deny a request to cancel a penalty related to a home banking or online bill payment that a taxpayer initiated prior to the delinquency date, which the Tax Collector received after the delinquency date. The reason for this is that the United States Postal Service does not postmark the envelopes used to remit payments from home banking and online bill payment services. In the absence of a postmark, the Tax Collector only considers the received date in determining if the payment is late and if the penalty applies.
  • Requests related to a taxpayer assertion that the taxpayer mailed the payment prior to the delinquency date with sufficient time for the United States Postal Service to deliver the payment prior to the delinquency date.  The Tax Collector will deny a request to cancel a penalty based on an assertion that the taxpayer mailed the payment “early enough” to allow the United States Postal Service sufficient time to deliver the payment prior to the delinquency date. The reason for this is that the R&TC states that the remittance will be deemed received on the date shown by the post office cancellation mark stamped on the envelope.
  • Requests related to the financial circumstances of the taxpayer, which prevented the taxpayer from paying the amount due prior to the delinquency date.  The Tax Collector will deny a request to cancel a penalty based on the financial circumstances of a taxpayer, which prevented the taxpayer from paying the amount due prior to the delinquency date. Under the R&TC, there is no provision to cancel penalties due to financial circumstances that prevented a timely payment. 
  • Requests related to the non-receipt of property tax bill.  The Tax Collector will deny a request to cancel a penalty based on non-receipt of a property tax bill. Under the R&TC, there is no provision to cancel penalties imposed for failure to receive a tax bill. 
  • Requests related to new home ownership and not understanding the property tax process.  The Tax Collector will deny a request to cancel a penalty based on a taxpayer not understanding the property tax process. The reason for this is that most real estate transactions occur through an escrow process where property tax information is provided. 
  • Requests related to taxpayer errors submitting a payment through our online payment system.  The Tax Collector will deny a request to cancel a penalty based on the taxpayer submitting incorrect information while submitting an online payment through the Treasurer and Tax Collector’s online payment system. The reason for this is that taxpayers agree to Terms of Use and Terms of Payment that place the responsibility with the taxpayer to enter correct account information. Examples of taxpayer online payment errors include, but are not limited to, taxpayer input of an incorrect account or routing number in an eCommerce transaction or failure to accurately validate credit/debit card information.

Submitting Requests

If you believe you have a valid reason to request a waiver of penalties, please fill out a Request for Cancellation of Delinquent Tax Penalties and mail or bring it in to the Humboldt County Treasurer-Tax Collector office.