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

2020 to 2021 Fiscal Year Special Assessments

903 Lake Don Pedro Availability / Water LDP Comm Svc Dist 209-852-2331
910 Mariposa Public Utility District Saxon Creek (94-1) D-P Consulting 559-355-6676
911 Mariposa Public Utility District Sewer (89-1) Mpsa Public Utilitiy Dist 209-966-2515
Mariposa Public Utility District Delinquent Services Mpsa Public Utilitiy Dist 209-966-2515
921 Millbrow Estates Public Works 209-966-5356
922 Montana De Paz Public Works 209-966-5356
Greeley Hill Estates Public Works 209-966-5356
925 El Toro Public Works 209-966-5356
928 Little Bear Road Public Works 209-966-5356
Usona Ridge Road (Chaffin) Public Works 209-966-5356
930 Sierra Vista Estates Public Works 209-966-5356
931 Miami Mountain Snowplow Public Works 209-966-5356
932 Coyote Court Public Works 209-966-5356
933 Paqala Springs Road Public Works 209-966-5356
934 Black Oak Ridge (Silva) Public Works 209-966-5356
935 Yosemite View Estates Public Works 209-966-5356
936 Leichtlin Lane
Public Works 209-966-5356
937 Jordan View Public Works 209-966-5356
942 Terrace View Lane Public Works 209-966-5356
944 Broncho Hollow Public Works 209-966-5356
945 Coulterville Water Public Works 209-966-5356
946 Yosemite West Delinquent Standby Roads Public Works 209-966-5356
Yosemite West Delinquent Water/Sewer Public Works 209-966-5356
948 Mariposa Pines User Fee Public Works 209-966-5356
950 Lake Don Pedro User Fee Public Works 209-966-5356
951 Lake Don Pedro Standby Fee Public Works 209-966-5356
955 Wawona Delinquent Garbage Users Public Works 209-966-5356
956 Yosemite West Delinquent Users Public Works 209-966-5356
957 CSA#3 Fire Assessment Auditors Office 209-966-7606
960 St. Andrews Road Public Works 209-966-5356
961 CSA1M Fire Protection Auditors Office 209-966-7606
962 Royal Oaks Estates
Public Works 209-966-5356
963 Granite Springs Estates Public Works 209-966-5356
970 PACE DCF 2014-1
PACE 951-587-3501
971 California Hero Program HERO 800-969-4382
972 YACSD Yosemite Alpine YACSD 559-301-8719
973 California First California First 949-955-1500
974 Counterpointe Energy Solutions Counterpointe 800-969-7382 x272
975 Pace Funding Group PACE 800-969-4382
976 Merced Groundwater SubBasin Merced County 209-385-7654
980 Yosemite West Bond Principal NBS 800-676-7516
982 Lake Don Pedro Bond Principal NBS 800-676-7516
MB19 MCUSD School Bond (PDF)
Mariposa Auditor 209-966-7606
MC19 MCUSD School Bond B Mariposa Auditor 209-966-7606
YH19 YUSD School Bond Madera Auditor 559-675-7707, ext. 2461
YB19 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.

For a quick reference, download a flyer in English (PDF) or a flyer in Spanish (PDF).

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.