[F]_Property_Tax_Bill_Stock_-_Secured,_Unsecured,_Supplemental.pdf

2024-2025 SAN MATEO COUNTY SECURED TAX BILL 2024-2025

FOR FISCAL YEAR BEGINNING JULY 1, 2024 AND ENDING JUNE 30, 2025

BILL NUMBER TAX AREA RATE PARCEL NUMBER VALUES ASSESSMENT INFORMATION

TNUOMAETAR TAXING AGENCY

LEGAL DESCRIPTION

SITUS:

Detach this stub and return with your payment PARCEL NUMBER

WRITE YOUR PARCEL NUMBER

ON YOUR CHECK AND USE

AN ENCLOSED ENVELOPE

PAYABLE IN U.S. FUNDS ONLY

MARK YOUR CALENDAR -

NO REMINDER NOTICES WILL BE MAILED!

ASSESSED TO:

AFTER

ADD

10% PENALTY

AND $40.00 COST

TO YOUR PAYMENT

TOTAL DELINQUENT

INSTALLMENT DUE

MAKE CHECKS

PAYABLE TO:

SANDIE ARNOTT,

SAN MATEO COUNTY TAX COLLECTOR

P.O. BOX 45878

SAN FRANCISCO, CA 94145-0878MAIL TO:

Detach this stub and return with your payment PARCEL NUMBER

ASSESSED TO:

AFTER

ADD

10% PENALTY

TO YOUR PAYMENT

TOTAL DELINQUENT

INSTALLMENT DUE

MAKE CHECKS

PAYABLE TO:

SANDIE ARNOTT,

SAN MATEO COUNTY TAX COLLECTOR

P.O. BOX 45878

SAN FRANCISCO, CA 94145-0878MAIL TO:

PAYABLE IN U.S. FUNDS ONLY

BEFORE PAYING THIS BILL MAKE

SURE IT IS FOR YOUR PROPERTY

SEE REVERSE SIDE AND

INSERT FOR OTHER

IMPORTANT INFORMATION

IF PROPERTY HAS BEEN SOLD

PLEASE FORWARD THIS

BILL TO THE NEW OWNER

SECOND INSTALLMENT PAYMENT

CANNOT BE ACCEPTED UNLESS

FIRST INSTALLMENT IS PAID

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Land Improvements Fixtures Personal Property Taxable Value Exemption Value after Exemption

19,153.16

Tax Saved Due To Exemption

TAX PAYABLE

DUE

AFTER ADD 10%

PENALTY TO YOUR PAYMENT

DUE

AFTER ADD 10%

PENALTY + $40.00 COST TO YOUR PAYMENT

IF PAYING TOTAL TAX OF

USE AN ENCLOSED ENVELOPE

INCLUDE BOTH PAYMENT STUBS

AND PAY BY

1 2

The property owner is ultimately responsible for ensuring that the taxes are paid timely regardless of any arrangement or agreement you may have with your lender. Therefore, if your mortgage has recently been paid off or refinanced, we strongly recommend that you contact this office immediately to receive payment information. Write to San Mateo County Tax Collector, 555 County Center, 1st Floor, Redwood City, CA 94063. Telephone (866) 220-0308

1. ATTENTION: NEW OWNERS AND PRESENT OWNERS WITH NEW CONSTRUCTION may be required to pay a SUPPLEMENTAL TAX BILL. Senate bill 813, Chapter 498, establishes an ADDITIONAL tax billing for new owners and new construction. A complete explanation of this supplemental property tax law will be mailed with the supplemental property tax bill. SUPPLEMENTAL TAX BILLS are separate from and in ADDITION to this ANNUAL BILL and any previous or subsequent supplemental bills. They must all be paid timely to avoid penalty.

2. If you receive a SUPPLEMENTAL TAX BILL, in addition to this annual bill, it MAY have different delinquency dates than the annual bill.

3. The Secured tax LIEN DATE, upon which the Assessor established the assessed value for this property, is 12:01 A.M. on the first day of January 2024.

4. FIRST INSTALLMENT DELINQUENT after 5 P.M. December 10th - 10% penalty added thereafter.

5. SECOND INSTALLMENT DELINQUENT after 5 P.M. April 10th - 10% penalty added thereafter, plus cost of delinquency of $40.00 for each single valuation.

If December 10th or April 10th falls on a SATURDAY, SUNDAY, OR LEGAL HOLIDAY, the time of delinquency is 5 P.M. of the next business day.

7. The statement “UNPAID DELINQUENT TAXES” on the face of this tax bill indicates that taxes are UNPAID for one or more prior years. For the amount of delinquent taxes due or the possibility of a payment plan for prior years taxes, contact our Redemption Department at (866) 220-0308 immediately.

8. A REDEMPTION FEE of $35.00 per parcel will be charged on each single valuation that is unpaid after June 30th. A REDEMPTION PENALTY of 1.5% per month will also be charged for succeeding years, until paid, on each single valuation.

9. A RETURNED ITEM CHARGE of $85.00 will be assessed on all checks, drafts, e-check or credit card payments returned unpaid by banks or processing centers for any reason. If this bill was paid by check, draft, e-check or credit card which for any reason was not collected by our agent, receipt for said payment is NULL AND VOID.

10. Tax payments are deposited immediately upon receipt do not post-date your check!

11. To ensure proper credit, write your parcel number(s) on the face of your check and include the ORIGINAL bill payment stub(s). Likewise, any correspondence with regard to this tax should bear the parcel number(s).

Property Tax Postponement for Senior Citizens, Blind, or Disabled Persons The State Controller’s Office (SCO) administers the Property Tax Postponement (PTP) program, which allows eligible homeowners to postpone payment of current-year property taxes on their primary residence. PTP applications are accepted from October 1st to February 10th each year.

Go to the SCO website at www.ptp.sco.ca.gov for more information. If you have any questions, call (800) 952-5661 or email postponement@sco.ca.gov.

For additional information, or to pay your taxes by credit card or by e-check, visit our website at smcgov.org/tax. Please note: Electronic payments are credited at time of receipt by the County bank, not at the time the transaction is made per R&T Code 2503.2 (e). Tax Collector staff will never request sensitive information such as social security numbers or credit card numbers, on the telephone, via email or in written communciation. E-check payments have no fee attached; however, a service fee will be charged for credit card payments and this fee will be added to your tax amount. Neither the Tax Collector nor the County of San Mateo benefits from any part of this service fee. The fee is imposed by the credit card companies and cannot legally be absorbed by the County, therefore the fee must be passed on to the customer.

TO PAY BOTH INSTALLMENTS

SEND BOTH STUBS

OFFICE LOCATIONS AND HOURS

Redwood City Location: Mon-Fri, 9am - 5pm

Half Moon Bay Location:

555 County Center, 1st Floor; 94063

537 Kelly Avenue, HMB, 94019

11/01/2024 - 12/10/2024: Mon - Fri, 9am - 5pm 03/03/2025 - 04/10/2025: Mon - Fri, 9am - 5pm Closed for lunch 12pm - 1pm daily

12/06/2024, 12/09/2024 & 12/10/2024: 9am - 5pm 04/08/2025 - 04/10/2025: 9am - 5pm Closed for lunch 12pm - 1pm daily

OFFICE LOCATIONS AND HOURS

Redwood City Location: Mon-Fri, 9am - 5pm will temporarily relocate to:

Half Moon Bay Location:

11/01/2024 - 12/10/2024: Mon - Fri, 9am - 5pm 03/03/2025 - 04/10/2025: Mon - Fri, 9am - 5pm555 County Center, 1st Floor; 94063

537 Kelly Avenue, HMB, 94019

999 Grand Ave, SSF,CA 94080 Closed for lunch 12pm - 1pm daily12/06/2024, 12/09/2024 & 12/10/2024: 9am - 5pm

04/08/2025 - 04/10/2025: 9am - 5pm Closed for lunch 12pm - 1pm daily

If you disagree with the assessed value as shown on this tax bill, you have the right to an informal assessment review by contacting the San Mateo County Assessor’s Office - Real Property Division. The location of the office is 555 County Center, Redwood City, CA 94063. Telephone (650) 363-4500.

If, pursuant to the review, you and the Assessor do not agree on the proper assessed value, you have the right to file an application for reduction in assess-ment for the following year. The application must be filed with the Clerk of the Assessment Appeals Board between July 2nd and November 30th, inclusive.

The Clerk of the Assessment Appeals Board is located at 400 County Center, Redwood City, CA 94063. Telephone (650) 363-4573

A PENDING ASSESSMENT APPEAL DOES NOT ALLOW THE TAX COLLECTOR TO ACCEPT AN AMOUNT DIFFERENT THAN THAT STATED ON THE REVERSE SIDE OF THIS TAX BILL. LIKEWISE, THE DELINQUENCY DATES OF DECEMBER 10th AND APRIL 10th ARE STILL APPLICABLE EVEN THOUGH THE ASSESSMENT MAY BE UNDER APPEAL. FAILURE TO PAY THE CORRECT AMOUNT IN A TIMELY MANNER WILL RESULT IN

PENALTIES BEING ADDED TO YOUR TAX BILL.

6. Metered postage such as Pitney Bowes are not acceptable postmarks in justifying a timely payment. Online bill payments through online banking systems are often sent by bulk mail using a permit imprint and do NOT include a postmark. ONLY USPS postmarks are accepted. If we receive a payment without a USPS postmark, we will consider it received on the date it physically comes into our office.

South San Francisco satellite location will temporarily relocate to:

999 Grand Ave, SSF,CA 94080

South San Francisco satellite location

12. If the property subject to the notice required by this section is the subject of a bankruptcy proceeding, the notice shall constitute a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the United States Code.

FISCAL YEAR 2024 - 2025

TAX BILL ISSUED ACCOUNT NUMBER T.R.A BILL NUMBER

ASSESSED OWNER AS OF 12:01 A.M. JANUARY 1, 2024 FOR UNSECURED PROPERTY AT THIS LOCATION

QUESTIONS CONCERNING

VALUATION AND OWNERSHIP OF PROPERTY SHOULD BE DIRECTED TO:

Office of the Assessor - County Clerk - Recorder 555 County Center, 3rd Floor Redwood City, CA 94063 Telephone: (650) 363-4501

TAX BILLS SHOULD BE DIRECTED TO:

Office of the Tax Collector 555 County Center, 1st Floor Redwood City, CA 94063 Telephone: (866) 220-0308

Ownership on the lien date of January 1, 2024, determines the obligation to pay taxes. The disposing of the property or moving from the county after January 1, 2024 does not relieve the assessee of the tax liability for the entire fiscal year of July 1, 2024 through June 30, 2025.

TOTAL AMOUNT DUE

UNSECURED

ASSESSED OWNER AS OF 12:01 A.M. JANUARY 1, 2024

P A Y

MAKE CHECKS

PAYABLE

AND

MAIL TO:

SAN MATEO COUNTY TAX COLLECTOR

PO BOX 45901

SAN FRANCISCO, CA 94145-0901

ACCOUNT NUMBER BILL NUMBER

DETACH HERE RETURN WITH PAYMENT DETACH HERERETURN WITH PAYMENTDETACH HERE

NET TAXABLE VALUE

TAXING AGENCY RATE AMOUNT

DISTRIBUTION OF TAX DOLLARS

FOR THIS TAX RATE

SAN MATEO COUNTY UNSECURED PROPERTY TAX STATEMENT

Personal Property

[Sys_Acct_ID=] [Sys_Balance=0.00] [Sys_DocDate=7/27/2018] [Sys_DueDate=7/27/2018] [Sys_CurPaperPage=1] [Sys_FullAddress=CLUM KERMIT CHRISTOPHER

1678 ROBERTA DR

SAN MATEO, CA 94403-1050]

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Fixtures

Improvements

Land

Exemptions

TAX WITHOUT EXEMPTION

LESS EXEMPTION

TOTAL TAX

EULAVNOITAMROFNI TNEMSSESSA

SANDIE ARNOTT

REMEMBER ...

MARK YOUR CALENDAR ... there will be NO reminder notices mailed before the delinquency date stated on reverse side.

A NON-DELIVERED OR LOST TAX BILL DOES NOT WAIVE PENALTIES, NOR DOES IT EXCUSE THE TAXPAYER FROM THE TAX LIABILITY.

ANY PRORATION OF THE TAX LIABILITY IS A MATTER BETWEEN THE BUYER AND THE SELLER. THE OWNER AT 12:01 A.M. ON JANUARY 1, 2024

IS LIABLE TO THE TAX COLLECTOR FOR THE ENTIRE AMOUNT OF THIS TAX BILL.

If you disagree with the assessed value as shown on this tax bill, you have the right to an informal assessment review by contacting the San Mateo County Assessor’s Office - Personal Property Division. The location of the office is 555 County Center, 3rd Floor, Redwood City, CA 94063, or telephone (650) 363-4501.

If, pursuant to the review, you and the Assessor do not agree on the proper assessed value, you have the right to file an application for reduction in assessment.

The application must be filed with the Clerk of the Assessment Appeals Board between July 2nd and November 30th, inclusive. The Clerk of the Assessment Appeals Board is located at 400 County Center, 1st Floor, Redwood City, CA 94063, or telephone (650) 363-4573.

A PENDING ASSESSMENT APPEAL DOES NOT ALLOW THE TAX COLLECTOR TO ACCEPT AN AMOUNT DIFFERENT THAN THAT STATED ON THE REVERSE SIDE OF THIS TAX BILL. LIKEWISE, THE DELINQUENCY DATE IS STILL APPLICABLE EVEN THOUGH THE ASSESSMENT MAY BE UNDER APPEAL. FAILURE TO PAY THE CORRECT AMOUNT IN A TIMELY MANNER WILL RESULT IN PENALTIES BEING ADDED TO YOUR TAX BILL.

THE TAX COLLECTOR, BY LAW, CANNOT CHANGE YOUR VALUATION OR THE AMOUNT YOU PAY IN TAXES.

THE DUTY OF THE TAX COLLECTOR IS TO BILL THE TAXPAYER, COLLECT THE TAXES AND ACCOUNT FOR

ALL THE TAX REVENUE AS BILLED, BASED ON VALUES DETERMINED BY THE ASSESSOR.

SPECIAL NOTES...

Receipts are issued ONLY upon request. Your cancelled check is your best proof of payment. If you choose to pay in person, with either cash or check, a receipt for monies received will be issued.

Payments are processed immediately upon receipt. Do not postdate your check.

To ensure proper credit . . . write your bill number(s) on the face of your check and include the original payment stub(s). Likewise, any correspondence with regard to this tax should bear the bill number(s) or account number(s).

Veterans must file between March 1st and April 15th to qualify for an exemption for the fiscal year of 2024-2025. THIS EXEMPTION MUST BE FILED EACH YEAR WITH THE ASSESSOR’S OFFICE. For information, call the Assessor’s Office at (650) 363-4501.

Boat and aircraft owners should report any change in location to the Assessor’s Office.

Values are represented at 100% of full cash value; ad valorem tax does not exceed 1% of full cash value.

ABOUT DELINQUENCY DATES, PENALTIES, FEES AND THE COLLECTION PROCEDURE...

Taxes on the Unsecured Tax Roll are delinquent after 5 P.M. on August 31st. If August 31st falls on a Saturday, Sunday, or a legal holiday, the time of delinquency is 5 P.M. on the next business day.

Tax bills issued after July 31st on the Unsecured Tax Roll are delinquent at 5 P.M. on the last day of the month that follows the month the bill was issued.

Failure to make payment in full by the stated delinquency date will result in the addition of a 10% penalty and a $35 collection fee.

If this billing remains unpaid for two months after the delinquency date, additional penalties are applied at 1.5% per month. The collection process allows the Tax Collector to file a tax lien which will attach to ALL PROPERTY OWNED BY THE TAXPAYER and may adversely affect their credit.

ENFORCEMENT OF PAYMENT MAY BE MADE BY SEIZURE AND SALE OF ANY PROPERTY BELONGING TO, OR ASSESSED TO, THE TAXPAYER, in addition to the tax lien.

A RETURNED CHECK FEE OF $85 will be assessed on all checks, drafts, e-checks or credit card payments returned unpaid by banks for any reason. If this bill was paid by check, draft, e-check or credit card which for any reason was not collected by our agent, receipt for said payment is NULL AND VOID.

TO ENSURE PROPER CREDIT, RETURN THIS STUB WITH YOUR PAYMENT.

A 10% penalty and a $35 collection fee will be added to the tax amount for any payment attempted AFTER the stated delinquency date.

For information to pay your taxes by credit card or by e-check, visit our website at https://smcgov.org/tax or call (866) 220-0308 and follow the prompts. Please note: Electronic payments are credited at time of receipt by the County bank, not at the time the transaction is made per R&T Code 2503.2 (e).

Please note that a “Service Fee” will be charged for all credit card payments and this fee will be added to your tax amount.

Neither the Tax Collector nor the County of San Mateo benefit from any part of this service fee. The fee is imposed by the credit card companies and cannot be legally absorbed by the County. The fee therefore must be passed on to the customer.

if you mail your payment, the U.S. Postal Service postmark ONLY, not your private meter, will determine a payment’s tardiness. Metered postage such as Pitney Bowes are not acceptable postmarks in justifying a timely payment. Online bill payments through online banking systems are often sent by bulk mail using a permit imprint and do NOT include a postmark. ONLY USPS postmarks are accepted. If we receive a payment without a USPS postmark, we will consider it received on the date it physically comes into our office.

If the property subject to the notice required by this section is the subject of a bankruptcy proceeding, the notice shall constitute a “notice of tax deficiency” pursuant to Section 362(b)(9)(B) of Title 11 of the Unites States Code.

This supplemental tax bill is in addition to the regular annual tax billing, which is always issued on or before November 1st.

This supplemental tax was determined in accordance with Article 13A of the California Constitution, which generally requires reappraisal of property whenever a change of ownership occurs or property is newly constructed. It was enacted into law by California Senate Bill 813 (the Hughes-Hart Educational Reform Act of 1983).

VALUATION, EXEMPTIONS, TRANSFER OR CONSTRUCTION DATES: Questions regarding homeowner or other exemptions as well as values or dates of transfer/completed construction should be directed to the County Assessor’s Office, 555 County Center, Redwood City, CA 94063, or telephone (650) 363-4500.

PAYMENT OF TAX: Questions regarding payment, penalties, returned checks, etc. should be directed to the County Tax Collector’s Office, 555 County Center, Redwood City, CA 94063, or telephone (866) 220-0308.

SPECIAL NOTES: Receipts are not issued for check payments. Your canceled check is your receipt and best proof of payment.

Always write the parcel number on your check to ensure proper credit; likewise, any correspondence regarding this billing should bear the parcel number.

General Information about Supplemental

Taxation

IF YOU PAY A MORTGAGE-HOLDER FOR YOUR PROPERTY TAXES: This bill has NOT been forwarded to that financial institution. If you want your mortgage holder to pay the supplemental taxes from your impound account you must take the responsibility for notifying them of the Supplemental Tax billing enclosed, because we have not done so.

EXPLANATION OF SUPPLEMENTAL UNSECURED TAX BILLS: The enclosed billing is an unsecured tax lien against property which you formerly owned.

“Unsecured” means that this is not a lien on the current ownership of the property. That will be taken care of by billing the current and other former owners. Regarding the Supplemental tax roll, the unsecured billing is needed because of multiple owners of the same property in the same fiscal year, a period of July 1 through June 30.

You, as one of these owners, created an increase in value with your purchase, but did not own the property for the full fiscal year. Therefore, you have been billed for only the number of days that you owned the property, and the subsequent owner or owners have been billed for the balance of the fiscal year. Please review the enclosed information sheet. A complete explanation of the calculations used will be furnished upon request.

Although this is not a lien on the current ownership of the property, it is a lien placed against you personally for the time you owned the property. Failure to pay any part of this bill will result in a lien filed in the San Mateo County Recorder’s Office and/or the Recorder’s Office of the county in which you reside against your name.

Recorded liens can adversely affect your credit rating.

BE SURE THIS TAX BILL IS FOR YOUR PERIOD OF OWNERSHIP

Penalties and

Fees

Penalties are assessed as follows:

1st installment charged a flat 10% penalty 2nd installment charged a flat 10% penalty + $40 delinquency cost

If the delinquency date falls on Saturday, Sunday or a legal holiday, the date is extended to 5pm of the next business day. If payment is mailed, the U.S. Postal Service postmark only, not your private meter, will determine a payment’s tardiness.

Payments are deposited immediately upon receipt --- DO NOT POSTDATE YOUR CHECK!

After the June 30th that follows the 2nd installment delinquency date, additional fees and penalties will be added to EACH single valuation that remains unpaid. Depending on the current status as of June 30th, the bill will be considered TAX DEFAULTED ($35 redemption fee + 1.5% per month penalty) or TRANSFERRED TO UNSECURED TAX ROLL (recording fee for lien against name, 1.5% per month penalty, and a $35 collection fee).

There will be an $85 service charge for any check returned by the bank for any reason.

If you disagree with the assessed value as shown on this tax bill, you have the right to an informal assessment review by contacting the San Mateo County Assessor’s Office-Supplemental Department. The location of the office is 555 County Center, Redwood City, CA 94063, or telephone (650) 363-4500.

If, pursuant to the review, you and the Assessor do not agree on the proper assessed value, you have the right to file an application for reduction in assessment for the following year. The application must be filed with the Clerk of the Assessment Appeals Board between July 2nd and November 30th, inclusive. The Clerk of the Assess-ment Appeals Board is located at 400 County Center, Redwood City, CA 94063, or telephone (650) 363-4573.

For additional information to pay your taxes by credit card or by e-check, visit our website at smcgov.org/tax. You can also make a credit card payment by calling

(866) 220-0308.

Please note that a service fee will be charged for credit card payments and this fee will be added to your tax amount. Please be advised that neither the Tax Collector nor the County of San Mateo benefits from any part of this service fee. The fee is imposed by the credit card companies and cannot legally be absorbed by the County, therefore the fee must be passed on to the customer.

TO PAY BOTH INSTALLMENTS

SEND BOTH STUBS