Unsecured Property Taxes

An unsecured property tax is an ad-valorem (value based) property tax that is the liability of the person or entity assessed for the tax. Because the tax is not secured by real property, such as land, the tax is called “unsecured.”

Most common examples of unsecured property are boats, aircraft, business fixtures, and business personal property.

Other examples of unsecured property can include:

• pro-rated escape and supplemental tax on real property that has changed ownership
  
• mobile homes
  
• leased government property
  
• delinquent state-assessed property (unitary tax)
  

If you do not pay the unsecured tax bill by its delinquent date, you will be charged a 10% penalty. You will be charged an additional 1.5% penalty per month (18% penalty annually) beginning two months after the 10% penalty charge except for transfer tax bills. Transfer tax bills immediately accrue 1.5% upon transfer. See the penalty schedule below.

If your delinquent date falls on a weekend or holiday, you will have until the next business day to pay.

If unsecured property taxes are paid with non-guaranteed funds (regular check, credit card payment or e-check), there will be a 30-day waiting period prior to releasing the following:

• Certificate of tax lien on all unsecured tax bills
• DMV registration hold on a vessel

To avoid the 30-day waiting period, make property tax payments with cash (downtown location only) or by cashier’s check or money order (any branch location).

Unsecured Property Tax Bill Penalty Schedule

Transferred Bill Penalty Schedule

If a real property changes ownership before our tax bill enrollment, escape and supplemental tax bills on that property will be sent to the prior owner as an unsecured tax bill.

• Unsecured Tax FAQs
• Tax Collection
• Fees
• Canceling Penalties
• Costly Postmark Mistakes