Property Tax FAQs

The Secured tax bill is for taxes on the ad valorem (value based) of the real estate property being assessed and for special assessments charged against the property.

The secured property tax bills are mailed out the first week of October of each year.

Current secured tax bill: 

• 1st installment is due November 1 and is delinquent after December 10 
• 2nd installment payable by February 1 and delinquent after April 10 
• Both installments can be paid on or before December 10 

The tax payment should be mailed to:

Marin County Tax Collector

PO BOX 4220

San Rafael, CA 94903

Make checks payable to:

Marin County Tax Collector 

Yes, you can view and pay your property tax online. You will need your property assessor parcel number. 

For all credit/debit card payments, the Tax Collector’s third-party payment processor charges a service fee of 2.3 percent of the transaction amount (minimum $1.49 per transaction).  The County Tax Collector does not receive or retain any portion of the service fee.

No. Tax Collector's office does not accept partial payments for current tax bills. Any payment less than the amount due at the time of receipt will be returned to the payer.

Please note that a 10% late-payment penalty will be assessed on the unpaid balance on the first installment. The penalty will also be assessed to the unpaid portion of the second installment plus an administrative cost.

If you have an impound account with your lender, the tax bill you receive will have "INFORMATION COPY" appearing on it.

If you do not receive this, contact your lender immediately to find out why.The bill must still be paid in full by the due date, regardless of the circumstance.

Pursuant to the Revenue and Taxation Code Section 2610.5, failure to receive a tax bill does not excuse penalties.

You can order a duplicate tax bill requesting the bill via email, by visiting the office, or online at marincounty.org/taxbillonline 

Submit payment early to avoid penalties.

If the bill is not paid by the deadline, a penalty will be incurred.

• 1st installment is delinquent at 5:00 p.m. on December 10, a 10% penalty is added. 
• 2nd installment is delinquent at 5:00 p.m. on April 10, an additional 10% penalty and $20 administrative cost are added to the unpaid balance. 

If either or both installments are not paid by 5:00 p.m. on June 30 (if June 30 falls on a weekend or holiday, taxes must be paid by 5:00 p.m. on the preceding business day), or payment is not U.S.P.S. postmarked by that time and date, then the property becomes tax-defaulted and additional penalties and costs accrue. 

Tax Collector will continue to mail property tax information to your mailing address on file until you update your address with the Office of the Assessor. You may complete this form and submit it via mail, email or fax (instructions on the form).

Full payment must be made towards Annual-Secured property tax bills. No partial payments will be accepted. Payments for less than the amount due at the time of payment will be returned. A penalty and administrative cost will be assessed for payments received late.

 The payment will remain posted in the property tax system until we are notified by your financial institution the check was returned. During this time, the returned funds may be replaced with a cashier’s check or money order along with a $40 replacement check fee.

 Send replacement funds to:

Marin County Tax Collector

Attention: Return Check 

PO BOX 4220

San Rafael, CA 94903

Secured property taxes are prorated between the buyer and the seller during escrow. As a new property owner, you are responsible for any property taxes that were not paid as of the time escrow closed. It is your responsibility to obtain the Annual Secured Property Tax Bill. 

Failure to receive a property tax bill neither relieves you of your responsibility to pay property taxes on time, nor does it allow the Tax Collector to cancel late-payment penalties.

Escrow companies can only pay property taxes if the Tax Collector issues a property tax bill. 

From July 1 to October 1, the Annual Secured Property Tax Bills are not available.  

For escrows that settle during this period, escrow companies estimate the property tax amount due and debit/credit these estimated property tax amounts between the buyer and the seller from the proceeds of the sale as costs for the buyer and proceeds to the seller. 

Your Closing Statement issued by the escrow company will reflect these debits/credits. If the escrow company paid any property taxes, you will see the payment amount made to the Marin County Tax Collector on your Closing Statement.

As a new property owner, you are responsible for any property taxes that were not paid at the time escrow closed.  If you have an impound/escrow account, please consult with your lender/financial institution and determine who will pay the property taxes. 

If the County Assessor reassesses your property at a higher value than stated on the Annual Secured Property Tax Bill, you will receive one or more Supplemental Secured Property Tax Bill(s).  

Do not ignore the Supplemental Secured Property Tax Bill. In addition to the Annual Secured Property Taxes, you may also be responsible for paying Supplemental Secured Property Taxes.

State law requires the reassessment of property, as of the first day of the month, following an ownership change or a new construction. A change in ownership or new construction that occurs between January 1 and May 31, results in two supplemental assessments and triggers two Supplemental Secured Property Tax Bills based on the assessments.

• The first Supplemental Secured Property Tax Bill is for the remainder of the fiscal tax year in which the event occurred.
• The second Supplemental Secured Property Tax Bill is for the subsequent fiscal tax year. 

Lenders/financial institutions do not usually pay Supplemental Secured Property Tax Bills. If your lender or financial institution pays your Annual Secured Property Tax Bill using an impound or escrow account, contact your lender/financial institution as soon as possible.

If either or both installments are not paid by 5:00 p.m. on June 30 (if June 30 falls on a weekend or holiday, taxes must be paid by 5:00 p.m. on the preceding business day), or payment is not U.S.P.S. postmarked by that time and date, then the property becomes tax-defaulted and additional penalties and costs accrue. 

If either or both installments are not paid by 5:00 p.m. on June 30 (if June 30 falls on a weekend or holiday, taxes must be paid by 5:00 p.m. on the preceding business day), or payment is not U.S.P.S. postmarked by that time and date, then the property becomes tax-defaulted and additional penalties and costs accrue. 

Once the property has become tax defaulted, a redemption fee of $15 and additional penalties begin to accrue at the rate of 1 1/2% per month of the unpaid taxes. This monthly penalty is added at 5:00 p.m. on the last day of each month (or the following business day if the last day of the month falls on a weekend or holiday). 

If taxes remain unpaid for a maximum of five years following the tax default, the property becomes subject to the power of sale. 

This means that the property will be sold at a public auction or acquired by a public agency if the taxes are not paid before the date on which the property is offered for sale or acquisition. 

The amount needed to redeem tax-defaulted property in full is the sum of the following: 

1. The total amount of unpaid taxes for all delinquent years. 
2. Penalty on all unpaid installments. 
3. Administrative charge for each delinquent year. 
4. Monthly penalties of 1 1/2% of the unpaid taxes accrued date. 
5. A redemption fee of $15.
6. Any fees related to sale or acquisition  

Installment Plan of Redemption (Five-Pay Plan) – You may be eligible to open an Installment Plan of Redemption (Five-Pay Plan) and pay the defaulted property taxes over a five-year period for commercial properties or unimproved vacant residential lots that are less than three years in default, and residential or agricultural properties that are less than five years in default. The opening of the plan will prevent the properties from being sold at a public auction.

A Direct Assessment is a non-ad valorem amount charged on a per parcel basis, which may encompass annual charges for services, improvement district charges, community facilities district charges (Mello-Roos), and special taxes and fees.  Special districts or other taxing entities usually apply this charge for a service they provide directly to a property.

This charge is included on the Annual Secured Property Tax Bill of the benefited parcel.  Examples of these types of assessments are garbage collection, sewer, lights and landscaping maintenance, mosquito abatement, certain improvements, annual improvement bond amounts, and a special tax authorized by the electorate and other such services/benefits.  These assessments are authorized under many State codes such as Streets and Highways, Government, Health and Safety, Water, Public Utilities, and others.

For more information, please contact the special district or taxing agency directly at the telephone number listed next to the Direct Assessment on your Annual Secured Property Tax Bill.

A taxable or an assessable prior year event that escaped the Office of the Assessor, which as a result, was not added to the corrected property’s assessed value to the prior year Annual Secured Property Tax Bill.

You may discuss the value with the Marin County Assessor and request a review of your current assessed value versus the current market value (based on comparable sales).

Yes.  If you disagree with the assessed value placed on your property, you can file an appeal with the Assessment Appeals Board. 

Filing an appeal does not suspend the obligation to pay property taxes.  If you choose to appeal your assessment, you must still pay your property tax bills in full by the delinquency dates.  Otherwise, you may incur penalties while the case is in the appeals process.

There are no exemptions for bonds including school, city, pension or water.

Most school districts and special districts provide an exemption from parcel taxes for qualified senior citizens. The individual districts administer and grant these exemptions.

If you are over the age of 65 and use the property as your principal residence, you may be eligible for a parcel tax exemption.  Please contact the districts directly at the phone numbers located under your name and address on the front of your property tax bill for exemption eligibility requirements.

To search exemption eligibility: Marin County Property Tax Exemptions 

All homeowners in Marin County may be eligible for a $7,000 exemption on the assessed value of their primary home. By applying for the Homeowners exemption, you can save approximately $70 on your property taxes each year.

Contact the Marin County Assessor's Office to obtain more information 

Homeowner's Exemption - Assessor - County of Marin (marincounty.org)

Veterans with a 100% disability due to a service-related injury or illness may be eligible to exempt up to $150,000 on the assessed value of their home. Unmarried, surviving spouses may also qualify for the same benefit.

Contact the Marin County Assessor's Office to obtain more information.

Taxing agency contact information is provided on the front of your tax bill under your name. 

For an explanation of the parcel tax, charge, or fee, or to inquire about possible exemptions, please contact the taxing agency directly at the phone number provided on the tax bill. 

The State Controller’s Property Tax Postponement 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 at least 40 percent equity in the home and an annual household income of $51,762 or less (among other requirements). The deferment of property taxes is secured by a lien against the property which must eventually be repaid.

Property Tax Postponement Program, call 800-952-5661 or email.

• Property Tax Postponement
• Frequently asked questions
• Tax fact sheet