Property Tax Assistance Programs
Active Duty Military Personnel - Deferred Taxes
Download the Soldier and Sailor Civil Relief Act of 1940 - Application Form (PDF). Service members Civil Relief Act of 2003 (SCRA) formerly known as the Soldiers’ and Sailors’ Civil Relief Act of 1940 (SSCRA).
Following the military actions in the Middle East on March 19, 2003, and government actions, all active duty military personnel, including activated reservists, are eligible for property tax deferral pursuant to the Soldiers and Sailors Relief Act. The Soldiers and Sailors Relief Act applies to all military personnel regardless of duration of military service, financial status or where they are stationed. Qualifying individuals may elect to defer the payment of their property taxes while called to service to defend the needs of our nation.
While the Act provides for 6% interest per annum on deferred taxes, state law allows the local Tax Collector to waive the interest. As such, it is the position of this office to waive interest. No penalty, cost, or interest will be levied and tax sale provisions are suspended on all deferred property taxes.
Military personnel, their spouse or any person authorized to act on the service person’s behalf are urged to call on the Tax Collector’s office at 530-265-1285 with any questions. Once the military actions are concluded or the service person is no longer on active military status, the deferred amount will need to be paid. At such time, our office will provide an installment payment plan as needed.
Property Tax Postponement
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 $45,000 or less.
The application filing period is October 1 to February 10 of each year. You can find this application and other pertinent information about the program at the State Controller's website or by calling toll-free 800-952-5661.
Installment Plans for Defaulted Taxes
After June 30th of each year, taxes that remain unpaid become defaulted. In accordance with State law, these balances accrue interest at 1.5% per month until paid in full. For those who cannot redeem taxes in full, there is a 5-year installment payment plan that can be started. Please contact our office for more information or to further understand what happens when taxes default. You can also read our annual press release here.