When Are Property Taxes Due in California? The Two Installments, the "Grace Period" and Late Penalties
· Buying Process
California annual property taxes are paid in two installments: the first is due November 1 and delinquent after December 10, the second is due February 1 and delinquent after April 10. Based on official county pages, here are the penalties, the weekend rule and the supplemental bills new buyers often miss.
Many new homeowners in Southern California ask the same question: when exactly are property taxes due? In California the payment schedule follows a fixed set of rules. Below we walk through the due dates, delinquency dates and penalties, using Los Angeles County as the main example and comparing official information from Orange County.
When the bill arrives
In Los Angeles County, Annual Secured Property Tax Bills are prepared and mailed by the Treasurer and Tax Collector in October of each year. The Tax Collector states that, per State law, all property tax bills are mailed no later than November 1. This annual bill goes to all county property owners and is due in two installments.
The two installments and their delinquency dates
Annual taxes are payable in two installments, and the first is due November 1. The first installment is delinquent if the payment is not received by 5:00 p.m. or postmarked by December 10. The second installment is due February 1 and becomes delinquent if not paid by April 10.
The State of California's tax website lists the same statewide dates: November 1, the first installment is due; April 10, the second installment must be paid by 5 p.m. or close of business, whichever is later, to avoid a late penalty.
For the current tax season, the Los Angeles County Tax Collector's website states that the 1st installment of the 2026-2027 annual secured taxes was due November 1, 2026, and becomes delinquent if payment is not received or USPS postmarked on or before December 10, 2026.
The bill has two payment stubs. You may pay each installment separately or both installments at the same time.
About the "grace period"
Many people call the stretch from November 1 to December 10, and from February 1 to April 10, a "grace period." Keep in mind that the delinquency date is the close of business on the last business day to make a timely payment. A payment is late if the Tax Collector does not receive it by the delinquency date, or if the U.S. Postal Service does not postmark it on or before that date. In other words, there is no additional grace after the delinquency date.
If December 10 or April 10 falls on a Saturday, Sunday or legal holiday, the delinquency date moves to the next business day. Always go by the date printed on your own bill.
How much is the penalty?
Los Angeles County: a late payment brings a 10% penalty on each installment, plus a $10 cost on the second installment, per State law. The county's own example: if the first installment is $2,000, the penalty is $200; if the second installment is $2,000, the penalty is $200 plus a $10 cost, for a total of $210.
Orange County: the first installment becomes delinquent after midnight on December 10, and the second after midnight on April 10. A late second installment incurs a 10 percent penalty and a $23 fee, and the postmark must be April 10 or earlier.
Both counties charge a 10% penalty, but the extra cost on the second installment differs, so check your own county's bill and website.
What if you cannot pay it all?
The Los Angeles County Tax Collector explains that if an owner cannot pay the total amount due, partial payments reduce the amount of delinquent or defaulted penalties imposed.
What happens after June 30
If the total payment for the current tax year is not received or USPS postmarked by June 30, any unpaid taxes become defaulted on July 1. A $15 redemption fee is then charged, and defaulted taxes are subject to additional penalties of 1.5% of the base tax per month.
According to the Los Angeles County Tax Collector, at the end of 5 years for residential property and 3 years for non-residential commercial property, if the tax is not redeemed, the Tax Collector has the power to sell the property.
What new buyers should watch for
First, not receiving a bill is not an excuse. The Los Angeles County Tax Collector states that failure to receive a tax bill neither relieves you of your responsibility to pay on time nor allows the Tax Collector to cancel late penalties.
Second, the bill may go to the seller. Property taxes are typically prorated between buyer and seller during escrow, and as the new owner you are responsible for any taxes not paid when escrow closed. Depending on when the Assessor places the ownership change on the roll, the annual bill may go to the previous owner or directly to you. If taxes remain unpaid and you did not receive a bill from either, contact the Tax Collector and request one.
Third, do not ignore supplemental tax bills. Whenever there is a change in ownership or new construction, the Los Angeles County Assessor reassesses the property; if the value goes up, you will receive one or more supplemental bills in addition to the annual bill. Supplemental bills are sent only to the owner, even if you have an impound account with your lender.
Supplemental tax is prorated by the number of months left in the fiscal year from the date of the ownership change or new construction completion, and the fiscal year runs from July 1 through June 30. A change in ownership between January 1 and May 31 results in two supplemental assessments and two supplemental bills. Supplemental bills are generally issued between three months and one year after you acquire the property, and they must be paid by the date shown on the bill.
The bottom line
Remember four dates: November 1, December 10, February 1 and April 10. Leave yourself plenty of time before each delinquency date and check your bill status on your county Tax Collector's website. If your situation involves a title transfer, an inheritance or an impound account, outcomes depend on personal circumstances, so consider consulting a CPA or an attorney.
Sources (checked 2026-11-11: each fact above was checked against the text of these official pages)
[1] Secured Property Taxes General Information - Treasurer and Tax Collector https://ttc.lacounty.gov/secured-property-taxes-general-information/
[2] Secured Property Taxes Frequently Asked Questions - Treasurer and Tax Collector https://ttc.lacounty.gov/secured-property-taxes-frequently-asked-questions/
[3] New Property Owner - Treasurer and Tax Collector https://ttc.lacounty.gov/new-property-owner/
[4] Los Angeles County - Property Tax Portal https://www.propertytax.lacounty.gov/Home/GeneralFAQ
[5] Property Tax Function Important Dates | Taxes https://taxes.ca.gov/other-taxes-and-fees/property-tax-function-important-dates/
[6] Treasurer and Tax Collector - Los Angeles County https://ttc.lacounty.gov/
[7] General | OC Treasurer-Tax Collector https://www.octreasurer.gov/faq/general
[8] Key Property Tax Dates | OC Treasurer-Tax Collector https://www.octreasurer.gov/keypropertytaxdates
[9] Auction General Information - Treasurer and Tax Collector https://ttc.lacounty.gov/auction-general-information/
[10] Los Angeles County - Property Tax Portal https://www.propertytax.lacounty.gov/Home/GeneralFAQ/3
[11] Supplemental Secured Property Tax Bill Los Angeles County - Property Tax Portal https://www.propertytax.lacounty.gov/Home/SupplementalSecuredProperty
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