Tax Definitions/Terms

Secured Property Taxes

The term "secured" refers to taxes that are assessed against real property (e.g., land or structures). The tax bill creates a lien that is "secured" by the land/structure even though no document is officially recorded.

This means that if the tax remains unpaid after a period of 5 years, the property may be sold to cover the taxes owed.

Unsecured Property Taxes

The term "unsecured" refers to property that can be relocated and is not real estate, such as:

  • Airplanes
  • Boats
  • Business and other equipment
  • Fixtures

If the unsecured tax is not paid, a lien is filed against the owner, not the property.

Distribution of Taxes


2018/19 Distribution chart


Supplemental Taxes

"Supplemental" taxes are additional secured taxes that are assessed when property undergoes a change in ownership or new construction.

The additional tax is owed because the County Assessor is required to immediately adjust the January 1 value to reflect the new value of the property. The supplemental tax is adjusted for the number of months left in the fiscal year. This supplemental tax bill represents the tax due on the difference between the old and new values.

Special Assessments

Special Assessments arise because various government agencies provide services to the property and are shown on your tax bill such as:

  • Lighting
  • Roads and Maintenance
  • Sewer
  • Water

Fiscal Year Special Assessments

       
50903 Lake Don Pedro Availability / Water LDP Comm Svc Dist 209-852-2331
50910 Mariposa Public Utility District Saxon Creek (94-1) D-P Consulting 559-355-6676
50911 Mariposa Public Utility District Sewer (89-1) Mpsa Public Utilitiy Dist 209-966-2515
50912
 Mariposa Public Utility District Delinquent Services Mpsa Public Utilitiy Dist 209-966-2515
50921 Millbrow Estates Public Works 209-966-5356
50922 Montana De Paz Public Works 209-966-5356
50923
 Greeley Hill Estates Public Works 209-966-5356
50925 El Toro Public Works 209-966-5356
50928 Little Bear Road Public Works 209-966-5356
50929
 Usona Ridge Road (Chaffin) Public Works 209-966-5356
50930 Sierra Vista Estates Public Works 209-966-5356
50931 Miami Mountain Snowplow Public Works 209-966-5356
50932 Coyote Court Public Works 209-966-5356
50933 Paqala Springs Road Public Works 209-966-5356
50934 Black Oak Ridge (Silva) Public Works 209-966-5356
50935 Yosemite View Estates Public Works 209-966-5356
50936 Leichtlin Lane
Public Works 209-966-5356
50937 Jordan View Public Works 209-966-5356
50942 Terrace View Lane Public Works 209-966-5356
50944 Broncho Hollow Public Works 209-966-5356
50945 Coulterville Water Public Works 209-966-5356
50946 Yosemite West Delinquent Standby Roads Public Works 209-966-5356
50947
 Yosemite West Delinquent Water/Sewer Public Works 209-966-5356
50948 Mariposa Pines User Fee Public Works 209-966-5356
50950 Lake Don Pedro User Fee Public Works 209-966-5356
50951 Lake Don Pedro Standby Fee Public Works 209-966-5356
50955 Wawona Delinquent Garbage Users Public Works 209-966-5356
50956 Yosemite West Delinquent Users Public Works 209-966-5356
50957 CSA#3 Fire Assessment Auditors Office 209-966-7606
50960 St. Andrews Road Public Works 209-966-5356
50961 CSA1M Fire Protection Auditors Office 209-966-7606
50962 Royal Oaks Estates
Public Works 209-966-5356
50963 Granite Springs Estates Public Works 209-966-5356
50970 PACE DCF 2014-1
PACE 951-587-3501
50971 California Hero Program HERO 800-969-4382
50972 YACSD Yosemite Alpine YACSD 559-301-8719
50973 California First California First 949-955-1500
50974 Counterpointe Energy Solutions Counterpointe 800-969-7382 x272
50975 Pace Funding Group PACE 800-969-4382
50976 Merced Groundwater SubBasin Merced County 209-385-7654
50980 Yosemite West Bond Principal NBS 800-676-7516
50982 Lake Don Pedro Bond Principal NBS 800-676-7516
10050 MCUSD School Bond A (PDF)
 Mariposa Auditor 209-966-7606
10051 MCUSD School Bond B Mariposa Auditor 209-966-7606
10052 MCUSD School Bond C Mariposa Auditor 209-966-7606
10055 YUSD School Bond Madera Auditor 559-675-7707, ext. 2461
10056 Bass Lake School Bond Madera Auditor 559-675-7707, ext. 2461

Tax Clearance Certificate Form

This form is necessary when changing ownership on a Mobile Home. You will need to bring the old registration form from the Mobile Home to the Tax office and we can process the paperwork to provide you with a certificate to send to the state for re-registration.

Tax Postponement

The Property Tax Postponement Program allows eligible homeowners to postpone payment of the property taxes on their principal place of residence. As of September 1, 2016, applications are available. Find more information from the California State Controller.

Property Tax Relief for Military Personnel

Military personnel on active duty are eligible to defer the payment of their taxes under the provisions of the Servicemembers CivilRelief Act. Instead of the penalties, costs and fees imposed under California law, the unpaid taxes are subject only to interest at the rate of 6% per annum. 

The application form (PDF) may be completed by the military servicemember, his/her adult dependent, or any other individual authorized by the servicemember to act on his/her behalf. Please complete the information and file the form with the tax collector of the county in which the property is located.