Shari L. Schapmire - Treasurer-Tax Collector
Hours of Operation Effective Monday July 6, 2020:
Per County Executive Office the County Administration Center is closed until further notice.
Office Hours: Closed until further notice.
Telephone Hours: Monday-Friday 9:00 a.m. to 4:00 p.m.
Important Notice - COVID19
PROPERTY TAXES – 2019-20 2ND INSTALLMENT (Penalty Date of April 10, 2020)
On April 4, 2020, Governor Newsom issued a Press Release praising California Counties for their commitment to use existing authority to cancel penalties and other charges for homeowners, small businesses, and other property owners with demonstrated economic hardship due to COVID-19.
In the spirit of balancing the safety of our community, the interests of our property and business owners, as well as attempting to understand the substantial local financial devastation, the Mendocino County Tax Collector instituted an “expedited” penalty cancellation process through June 30, 2020. This opportunity has now expired and all taxpayers will now need to apply through the regular penalty cancellation request process as linked below:
NEW REQUIREMENTS FOR PENALTY CANCELLATIONS RELATED TO COVID-19
On May 6, 2020, Governor Newsom issued Executive Order N-61-20, this order was not intended to limit or restrict the existing authority of a tax collector, auditor, or board of supervisors to waive, cancel, or excuse penalties, costs, or interest, but was issued to standardize the penalty cancellation process throughout the state.
Beginning July 1, 2020, Mendocino County will begin implementing Executive Order N-61-20 to process all penalty cancellation requests related to COVID-19 through May 6, 2021. Requirements are as follows:
- The property for which taxes were not paid is either (a) residential real property occupied by the taxpayer, or (b) real property owned and operated by a taxpayer that qualifies as a small business under Small Business Administration’s Regulations, Code of Federal Regulations, Title 13, section 121.201;
- The taxes owed on the property in question were not delinquent prior to March 4, 2020; therefore, any property owner with unpaid 2019-20 1st installment taxes (penalty date of December 10, 2019) or prior year delinquent taxes as of March 4, 2020, will, unfortunately, not qualify to apply for a penalty cancellation on the 2019-20 2nd installment;
- The taxpayer completes and returns the Request for Penalty Cancellation form (see above), remits payment, along with requested documentation as directed in the instructions, no later than May 6, 2021; and
- The taxpayer demonstrates to the satisfaction of the tax collector that the taxpayer has suffered economic hardship or was otherwise unable to tender payment of taxes in a timely fashion, due to the COVID-19 pandemic, or any local, state, or federal government response to COVID-19. Documentation must be provided.
Please contact this office directly with any questions or concerns.
Electronic Payment Information
To pay your Current Year Secured tax bills please visit www.mendocinocounty.org/securedtax and have your parcel number ready. This portal allows for direct payments to the property system and will look up the amount due on your single parcel for the current secured tax year only. If you have multiple parcels/bills to pay, you can enter it as one transaction and incur one fee by going to the miscellaneous tax payment page below.
To pay any other tax bill such as Unsecured, Supplemental, Multiple Current Year Secured Tax, Transient Occupancy Tax, or Business Licenses, please visit www.mendocinocounty.org/misctax. You must have your bill number available and the amount due.
To pay Cannabis business tax please call our office at 707-234-6848 to obtain the correct payment amount and information regarding electronic payments.
Overview of Departmental Functions
The Treasurer is responsible for the collection, custody, investment, and disbursements of the funds of the County, School Districts, Special Districts, and Trust Funds. All monies collected by the aforementioned entities are deposited in the County Treasury and pooled for investment purposes, while segregating the individual account transactions for interest apportionment purposes. The guiding principles of the investment policy are always in this order: (1) Safety, (2) Liquidity, and (3) Yield. Investments are placed with the objective of obtaining a respectable rate of return, not attempting to maximize yield at the expense of safety, liquidity, or availability.
The Tax Collector administers the billing, collection, and reporting of property tax revenues levied annually; this includes secured, unsecured, and supplemental tax assessments. The Tax Collector annually mails approximately 55,000 secured tax bills and approximately 7,000 unsecured tax bills. In addition, numerous supplemental tax bills are issued due to change of property ownership or new construction completed. In the most severe cases, properties that remain tax delinquent for five or more years may be sold at Public Auction. The Tax Collector also administers the collection of transient occupancy taxes, Business Improvement District assessments, and business licenses. It is our intention to efficiently collect current and delinquent taxes, licenses, and assessments, while treating each citizen in a dignified, fair, and equitable manner.
Property Tax Information
- Property Tax Process
- How To Calculate Your Taxes
- Tax Rates and Descriptions
- Supplemental Tax Refunds
- Special and Direct Assessments and Levies
- Property Tax Relief
- Frequently Asked Questions
- Contact Information
- Sales Tax Jurisdiction Locator
- Address Change
Property Tax Postponement for Senior Citizens, Blind, or Disabled Persons
The State Controller’s Property Tax Postponement Program returned in 2016 after being suspended by the Legislature in 2009. The program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria including 40 percent equity in the home and an annual household income of $35,500 or less.
For further program information, please visit the State Controller’s website at sco.ca.gov (select "Public Services", then "Property Tax Postponement") or call toll free, 1-800-952-5661. This information is also available on the State Controller’s Office PTP Webpage".