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- The Treasurer-Tax Collector collects all property taxes. More than 70% of all taxes collected is allocated to 120 governing boards of schools, cities, and special districts.
- Payment of Penalty: The penalty of 10% shown on the stub of your bill is not applied until the delinquency date - usually after August 31 at 5:00 p.m. Do not include the penalty if payment is made on or before that date.
- Assessment Date: Annually, the Assessor-Recorder shall assess all the taxable property in the County except State-assessed property, to the persons owning, claiming, possessing, or controlling it on 12:01 a.m. January 1st. (Sec. 405 R&T Code).
- Taxes Due: All tax liens attach annually as of 12:01 a.m. January 1st, preceding the fiscal year for which the taxes are levied. (Sec. 2192 R&T Code).
- Ownership on the Lien Date Determines the Obligation to Pay Taxes: The disposal of property after the lien date does not relieve the assessee of his tax liability.
- Delinquency Date: Taxes on the unsecured roll are delinquent after August 31, 5:00 p.m.
- Penalty Charges: In addition to the penalty of 10%, a penalty at the rate of 1-1/2% will accrue each month on the principal amount of unpaid delinquent unsecured taxes per section 2922 of the Revenue & Taxation Code.
- Release of Lien Charges: If a lien is recorded, an additional fee will be required to release the recorded lien.
- Enforcement of Payment: Taxes on the unsecured roll may be collected by seizure and sale of any of the following property belonging or assessed to the assessee (Sec. 2951 R&T Code):
- Personal Property
- Improvements
- Possessory Interests
- Homeowner’s Exemption: Those eligible owners of dwellings which they occupy as their principal place of residence may file for a Homeowner’s Exemption. The filing date is March 1 through April 15th.
- FAILURE TO RECEIVE A TAX BILL DOES NOT RELIEVE THE RESPONSIBILITY FOR PAYMENT, NOR CONSTITUTES CAUSE FOR CANCELLATION OF PENALTY IF THE TAX BECOMES DELINQUENT.
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| Property Values |
Assessor - Recorder |
(661) 868-3485 |
| Exemptions |
Assessor - Recorder |
(661) 868-3485 |
| Mailing Address on Tax Bill |
Assessor - Recorder |
(661) 868-3485 |
| Tax Payment Status |
Treasurer - TaxCollector |
(661) 868-3490 |
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| Legend - Description of Property on Your Unsecured Tax Bill |
- A - Wind Turbines
- B - Supplies
- C - Office Furniture and Equipment
- D - Store, Restaurant, and Warehouse Equipment
- E - Machinery and Manufacturing Equipment
- F - Fixtures
- G - Improvements - Buildings or Leasehold
- H - Improvements Assessed to Other Than Owner of Land
- J - Leased Equipment
- K - Farm Equipment
- L - Livestock
- M - Motel, Hotel, & Apartment
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- N - Special Construction / Mobile Equipment
- O - Goods in Warehouse/Storage
- P - Construction in Progress
- Q - Other (Signs, libraries, etc.)
- R - Mining Claims
- S - Possessory Interest
- T - Oil and Gas Equipment
- U - Pipeline
- V - Service Station Equipment
- W - Water Company
- X - Aircraft
- Y - Boats
- Z - Timber
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Application for Change in Assessment - Pursuant to the revisions to California State Law, effective January 1, 1993, you are advised that:
- If you disagree with a change in the assessed value as shown on your tax bill, you have the right to an informal assessment review for the following tax year by contacting the Kern County Assessor-Recorder’s Office at (661) 868-3485 by March 1 of the current tax year.
- If you and the Kern County Assessor-Recorder are unable to agree pursuant to the informal assessment review on the proper assessment value, you have the right to file an application for reduction in assessment with the Kern County Assessment Appeals Board during the period from July 2 to September 15, inclusive, of the current tax year.
- You may obtain forms for an application for changed assessment from:
Clerk of the Kern County Board of Appeals
1115 Truxtun Avenue - 5th Floor
Bakersfield, CA 93301-4639
(661) 868-3585
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