Choose a category below:
Click on a question to open and read its answer.
In enacting the California Public Records Act (Government Code 6250), the State Legislature declared that access to information concerning the conduct of the people's business is a fundamental and necessary right of every person in this state.
All external public requests must be directed to: Public Records Request
You will receive a remittance notification e-mail confirming your payment which will be posted to your bank account within 2 business days. The e-mail attachment will contain a remittance advice detailing your payment.
If you have any questions about your payment, please contact the County department representative you have worked with and provided services to. For further assistance, contact the Department of Finance Accounts Payable Division at (415) 473-6156 or e-mail DOF-AP@marincounty.org.
Mail the old check, along with your correct mailing address to:
County of Marin Department of Finance AP Division 3501 Civic Center Drive, Room 225 San Rafael, CA 94903
In most cases, a check can be reissued to you within 10 business days of receipt of the old check. If the check is over one year old, the payee will need to contact the department that originally issued the check.
Please send an email to Accounts Payable at DOF-APVendor@marincounty.org to provide you with the required forms and paperwork required to update your banking information.
Also, if you are authorized personnel of your organization, you can self-serve on the VSS portal to update your banking information.
You must be either the vendor or an authorized representative and be prepared to confirm your identity and authorization.
What is the required paperwork to update my banking information?
You will provide the following items listed below:
Please contact the County department representative that processes your invoices to request payment via ACH. You must be either the vendor or an authorized representative. You may also contact the Department of Finance Accounts Payable Division at (415) 473-6156 or send an email to DOF-APVendor@marincounty.org Provide the required paperwork listed below:
Please contact the County department that processes your invoices to determine if they received your invoice(s) and to obtain the date when they were processed for payment.
Call the Department of Finance Accounts Payable Division at (415) 473-6156 or e-mail DOF-AP@marincounty.org and request a reissue.
Generally, invoices are processed within 30 days of the invoice date. Please contact the County department representative that processes your invoices to inquire about the status of your payment. This individual can monitor the payment of specific invoices.
For further assistance contact the Department of Finance Accounts Payable Division at (415) 473-6156 or email DOF-AP@marincounty.org.
County of Marin Department of Finance 3501 Civic Center Drive, Suite 225 San Rafael, CA 94903
Michelle Camacho Audit Manager Phone: (415) 473-6174 MCamacho@marincounty.org
You may send an audit request by contacting the Audit Manager.
Monday through Friday from 8:00 AM to 3:30 PM Office open until 4:30 PM to receive applications and payments.
Name and business license number
Fax: (415) 473-4192
Personal checks, cashier’s checks, money orders, MasterCard and Visa debit/credit cards
County of Marin 3501 Civic Center Drive, Room 217 San Rafael, CA 94903
Business License County of Marin - Room 217 Post Office Box 4220 San Rafael, CA 94913-4220
Marin County Tax Collector
Payment plans are accepted for most types of accounts. Contact Central Collections to find out if your account is eligible for a payment plan.
(415) 473-7555
Monday through Friday from 8:00 AM to 4:30 PM
Name and account number
Fax: (415) 473-4192 Email: CentralCollections@marincounty.org
Central Collections 3501 Civic Center Dr. Room 217 Post Office Box 4220 San Rafael, CA 94913-4220
Click here to fill out the W-2 Request Form.
Mail, fax or deliver the completed form to our office:
Fax: (415) 473-5070
Once the Successor Agency has completed its Due Diligence Review and issues a Finding of Completion, the law provides for a process where loan agreements between the Redevelopment Agency and the City can become an enforceable obligation upon approval of the oversight board and the California DOF, provided that the loans were for legitimate redevelopment purposes, pursuant to HSC Section 34191.4(b)(1). Repayment of City loans cannot be made until after the 2013-14 fiscal year (HSC Section 34191.4(b)(2)(A)), which means that successor agencies will have to wait until at least ROPS 4 to begin repayment of City loans. It should be noted that ABx1 26 barred RDAs from making new loans, pursuant to HSC Sections 34163(a) and 34177.3(d), which means that loans made after June 27, 2011 cannot be treated as an enforceable obligation, with the exception of loans made by the City to the RDA for wind-down purposes (HSC Section 34173(h)).
Yes. For questions, please contact the County of Marin Department of Finance at (415) 473-6154.
AB 1484 adds some clarification on administrative costs and provides additional flexibility that should be of benefit to successor agencies. HSC Section 34171(b) lists a variety of expenses that are excluded from being charged against the administrative cost allowance, and clarifies that bond proceeds and revenue sources other than property tax can be used to supplement the administrative allowance.
The California Department of Finance has created an e-mail “hotline” that can be used by any oversight board member to report what they believe may be questionable actions taken by successor agencies. If you have these types of concerns you are encouraged to send an e-mail with the pertinent details to the following email address: redevelopment_hotline@dof.ca.gov.
The California DOF has final decision-making authority in deciding whether an item listed on a ROPS is an enforceable obligation, and their decisions trump those made by the oversight board and County Department of Finance. However, there is also a meet and confer process available to successor agencies if they wish to dispute a State DOF determination, as outlined in HSC Section 34177(m).
Please visit the Official California Legislative Information website for more information.
(Net Assessed value) x (tax rates that are applied to your bill) + (special assessments). If you think there's an error in the valuation of your property, please contact the office of the Assessor at (415) 473-7215 and ask for an Informal Assessment Review.
Additionally, the Board of Supervisors has established an Assessment Appeals Board for the purpose of resolving valuation problems.
Applications for appeal must be filed within sixty days of the mailing date shown on the assessment notice. If you choose to appeal your assessment, you should still pay your tax installments in full by the appropriate deadlines; otherwise, you may incur penalties while the case is in appeals. If your appeal is granted, a refund will be issued to you.
If you do not pay the first installment of your annual tax bill at the Tax Collector's Office by 5 p.m. on December 10 (if December 10 falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day), or payment is not USPS postmarked by that time and date, then the taxes become delinquent and a 10% delinquent penalty is added to the unpaid bill. If you fail to pay the second installment at the Tax Collector's Office by 5 p.m. on April 10 (if April 10 falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day.), or payment is not postmarked by that time and date, it becomes delinquent and a 10% penalty plus $10.00 cost is added to the unpaid tax bill. If you pay your second installment without having paid the first, your payment will be applied to the unpaid taxes and penalties on the first installment and will leave your second installment unpaid and possibly delinquent. If you fail to pay either or both installments at the Tax Collector's Office by 5 p.m. on June 30 (if June 30 falls on a weekend or holiday, taxes must be paid by 5 p.m. on the preceding business day), or payment is not USPS postmarked by that time and date, then the property becomes tax defaulted and additional penalties and costs accrue. See our section on Delinquent Taxes for full information. If you fail to pay the installments of your supplemental tax bill by the applicable delinquency dates, the same penalties accrue as for delinquent annual taxes. Read our section on Supplemental Property Taxes for more information.
Through the Assessor's Office you can apply for the homeowner's property tax exemption, veteran's exemption, or church and welfare exemption. These programs allow for assessment exemptions that result in tax savings. For further information, contact the Assessor's Office at (415) 473-7215.
Be sure your bill includes any exemptions to which you are entitled, such as Homeowner's exemption for owner-occupied residence or Disabled Veteran's exemption. If these exemptions are not included on your bill, contact the Assessor’s Office at (415) 473-7215.
If you are eligible for a senior tax exemption or tax abatement, please contact the individual taxing entity by calling the phone numbers listed on your tax bill.
Write your new address on the backside of your property tax coupon and send it with your payment, or contact the office of the Assessor’s Office at (415) 473-7215.
Five years after the first year of nonpayment, your property becomes subject to sale. Don't panic! Prior to the end of the fifth year of default, we have options available for you to bring your taxes current. Give us a call at (415) 473-6133 or e-mail us at taxcollector@marincounty.org
Do you have an impound account with your lender? If so, you should receive a tax bill with the word "COPY" superimposed across the front of the tax bill. If not, call your lender immediately to find out!
If you refinanced your house since the original billing and either your new lender or you are responsible for paying the bill, you must notify our office immediately of the change and request another bill be sent. The bill must still be paid in full by the due date regardless of the circumstance.
As a new owner, you are responsible for any taxes that were not paid as of the time escrow closed. Even though taxes are prorated between the buyer and seller during escrow and proper credit is given to each, the actual taxes may not have been paid to the Tax Collector by that time. You should read your escrow papers and/or title report to determine if any portion of the annual taxes were paid by the previous owner before the close of escrow. Annual tax bills, which can be paid in two installments, are mailed once a year by the first of November. Since the bill contains payment stubs for both installments, this is the only bill regularly mailed each year by the Tax Collector. Depending on when the ownership change is placed on the tax roll, the annual tax bill could be sent either to the previous owner or directly to you. If there are any remaining unpaid taxes, and if you did not receive an annual tax bill from either the previous owner or the Tax Collector, you should contact the Tax Collector immediately and request one. It is your responsibility to obtain the bill. State law stipulates that failure to receive a bill does not permit the Tax Collector to excuse penalties on late payments. In addition to annual taxes, you will probably be responsible for paying Supplemental Property Taxes. Any time property is sold or improved, the value of the property is reassessed. If the property has been reassessed at a higher value, you will receive one or more supplemental tax bills in addition to the annual bill mentioned above. If the property has been reassessed at a lower value, you will receive a refund.
Special assessments are a legal charge against real estate by a public authority to pay the cost of such public improvements such as streetlights, sidewalks, and storm water drainage as well as for certain public services and school construction. They are collected at the same time and in the same manner property taxes are collected.
Current secured tax bill:
Paying on time will avoid penalties!
If the words "Tax Defaulted Unpaid Taxes" appears on your bill indicating delinquent taxes for a previous year, you should contact the Tax Collector’s Office at (415) 473-6133 to obtain the amount due to date. Please note that these taxes are not included in the total amount due on the bill and additional penalties on them accrue at a rate of 1.5 percent per month.
It means you have unpaid prior year taxes. Call us at (415) 473-6133 or e-mail our office at taxcollector@marincounty.org
Yes. You may call the Assessor at (415) 473-7215 to request an Informal Assessment Review. Additionally, the Board of Supervisors has established an Assessment Appeals Board for the purpose of resolving valuation problems in connection with supplemental tax bills.
The Assessor first determines the new value of the property based on current market values. The Assessor then calculates the difference between the new value (set at the time of purchase or completion of new construction) and the old value (set on January 1 of the previous fiscal year). The result is the supplemental assessment value. Once the new assessed value of your property is determined, the Assessor will send you a notification of the amount to be assessed.
Example:
New value at date of purchase or completion of new construction $120,000 Assessed value for current fiscal year $100,000 Supplemental assessment value will be $20,000
This reassessment usually results in an increase in property value, in which case your supplemental taxes will be calculated by the Department of Finance based on the change in value, and one or more supplemental tax bills will be created and mailed to you by the Tax Collector. However, in some instances the reassessment results in a reduction in value, in which case a refund will be prepared by the Department of Finance and mailed to you. A reduction in value will not reduce the amount due on the annual secured tax bill. The annual tax bill must be paid in the amount originally billed.
The supplemental tax bill is usually sent directly to you. If you purchase and then sell property within a short period of time, the supplemental tax bill you receive should cover only those months during which you owned the property, and the new owner should receive a separate supplemental tax bill. However, because of the large number of parcels and frequency of property changing hands, there are often delays in placing new assessments on the roll. Be sure to check the dates used to prorate the bill to ensure that the period covered is the period during which you actually owned the property. If you think there's an error in the pro-ration of your supplemental tax bill, please contact the Department of Finance at (415) 473-6168.
No. Unlike the annual tax bill, lending agencies do not receive a copy of the supplemental tax bill. When you receive a supplemental tax bill, you must contact your lender to determine who will pay the bill. Generally, your impound account will only cover your regular tax bill and not your supplemental bill.
Yes. The supplemental tax bill is sent in addition to the annual tax bill and both must be paid as specified on the bill. For information on the annual tax bill, see our brochure on Annual Secured Property Taxes.
The supplemental tax bill provides the following information:
The bill may be paid in two installments and provides payment stubs for each installment, which show the amount due and the date that the amount must be paid to avoid penalties for late payment.
If you purchase and then sell property within a short period of time, the supplemental tax bill you receive should cover only those months during which you owned the property, and the new owner should receive a separate supplemental tax bill.
Because of the large number of parcels and frequency of property changing hands in Marin County, there are often delays in placing new assessments on the roll. Be sure to check the dates used to prorate the bill to ensure that the period covered is the period during which you actually owned the property. If you receive an incorrect tax bill, contact the Property Tax division at (415) 473-6168.
The supplemental bill is for taxes on the increase in assessed value, prorated from the date of change in ownership or date of completion of construction to the end of the fiscal year. It is in addition to the original secured tax bill for your property. It does not replace the original bill.
On July 1, 1983, California State law was changed to require the reassessment of property as of the first day of the month following an ownership change or the completion of new construction. What is meant by new construction is any substantial addition to real property (e.g., adding a new room, pool, or garage) or any substantial alteration which restores a building, room, or other improvement to the equivalent of new (e.g., completely renovating an outdated kitchen). In most cases, this reassessment results in one or more supplemental tax bills being sent to the property owner in addition to the annual property tax bill.
Most changes in ownership caused by the sale of property result in reassessment.
No. You are only be taxed on the supplemental value for the portion of the current fiscal year remaining after you purchased the property or completed new construction.
No. Transient Occupancy Tax must be charged and tracked separately from the stated room rate.
The amount of tax due is 10% of the room rents received in the applicable reporting period.
Operators of lodging facilities are required to keep and preserve records for a period of five (5) years, including all records that may be necessary to determine the amount of tax due in the event of an audit.
Unless otherwise arranged, Transient Occupancy Tax is due monthly. Registered operators are sent a monthly statement approximately ten (10) days prior to the end of each calendar month. Tax payments are due postmarked no later than the last day of the month following the end of the calendar month for which the taxes are due.
Your return must be postmarked or delivered to the Tax Collector’s office on or before 5:00 p.m. the next business day. Note: Postage meter imprints do not qualify as a valid postmark.
Contact the Tax Collector’s office at (415) 473-6133 and request a new registration form. Complete the form with the new information and return it to the Tax Collector.
Yes. Regardless of whether any qualified rents are received for the reporting period a return is required to be filed. Otherwise, your tax will be estimated for you. If you have exemptions due to stays over 30 consecutive days you must remit an exemption for occupancy over 30 days form with your return.
In either event, contact our office in person or by telephone so that we can assist you. If you plan on closing the business, then you must return your license to us. If necessary, our staff will assist you with preparing a final return. If you are selling the business, we will assist the seller and the buyer with the transfer of the Transient Occupancy Tax license.
Transient Occupancy Tax (TOT) is authorized under State Revenue and Taxation Code Section 7280, as an additional source of non-property tax revenue to local government.
Marin County Tax Collector Attn: TOT PO Box 4220 San Rafael, CA 94903-4220
Anyone who plans to operate a lodging facility (Hotel, Motel, Bed & Breakfast, Campground, Second Home, etc.) in the unincorporated area of Marin County is required to register with the Tax Collector’s office.
Yes, the County of Marin Investment Pool has received the highest rating, AAA/V1, from Fitch, a nationally recognized, independent credit rating agency. The AAA rating indicates extremely strong protection against credit losses associated with the Pool’s investments. The V1 rating indicates that the Pool possesses low sensitivity to changing market conditions due to its low risk profile and conservative investment policies.
Participation is open to local agencies such as special districts and cities where the Marin County Treasurer is not statutorily designated as the Custodian of Funds. Participation in the pool is subject to approval by the Director of Finance and in accordance with California Government Code Section 53684.
Per the County of Marin Statement of Investment Policy and pursuant to California Government Code Sections 53601 & 53635, the Director of Finance may invest in the following:
The County does not invest in any derivatives or any security bearing a rate of interest which is not known at the time of purchase.
The Pool is comprised of monies deposited by mandatory and voluntary participants. Mandatory participants include the County of Marin, K-12 school districts, community college districts and special districts. Voluntary participants are those agencies that are not required to invest their monies in the County Pool and do so only as an investment option. Voluntary participants include cities and various special districts. The Treasurer encourages voluntary participants to use the Pool as a long-term investment vehicle.
Yes. For a convenience fee of 2.35% you can pay with your credit card unsecured property taxes by phone at 1-800-985-7277. You can also pay by electronic funds transfer for free.
Yes. Official USPS postmark dates are honored as if the payment is received in the office as of the date of the postmark.
The January 1 value is multiplied by the tax rate (usually 1% plus voter approved indebtedness). The unsecured tax rate is the prior year secured rate.
For Unsecured tax bills, call (415) 473-6133 and ask for a duplicate tax bill.
Yes. If your payment is not received or postmarked by the delinquent date, a 10% penalty is added to your bill. If your bill remains unpaid for two additional months, a monthly penalty of 1.5 percent begins to accrue. In addition, if a Certificate of Tax Lien is recorded, an additional fee of $75 will be required to release the lien.
Yes. Disposal of the property after the January 1 lien date does not eliminate your tax liability. If you sell the property before the unsecured tax bill is issued, make sure you collect an estimated amount for the unsecured tax from the buyer.
If the assessee name or the property being assessed is incorrect, contact the Assessor’s Office immediately at (415) 473-7215.
If the value of the property is incorrect, contact the Assessor. In the meantime, you must still pay the taxes by the due date in order to avoid penalties, liens and enforced collections. Should the taxes be reduced later, a refund will be issued.
Information about the appeals process can be obtained by calling the Assessor’s office at (415) 473-7215 or sending an e-mail to assessor@marincounty.org.
If the tax rate is incorrect, contact the Department of Finance, Property Tax Division, at (415) 473-6168. For delinquency date or payment information, contact the Tax Collector at (415) 473-6133.
An Unsecured Tax is an ad-valorem (value based) property tax that is the liability of the person or entity assessed for the tax. Because the tax is not secured by real property (such as land) the tax is called "UNSECURED."
Most unsecured bills are mailed by July 31. These bills must be paid on or before 5 p.m. on August 31. If the bill is mailed after July 31, the delinquent date is extended to the end of the month following the bill’s issuance. In other words, if your bill is mailed in September, the delinquent date would be October 31.
All property that is not real property is considered personal property and is issued an unsecured tax bill. Some typical items assessed and collected on the unsecured roll are:
The lien for unsecured taxes is against the assessee and not against the property. The assessee can be any person owning, claiming, possessing, or controlling the property on the lien date.
The Assessor establishes the value of the unsecured property on January 1. This date is often referred to as the Tax Lien date.
Ownership on the lien date, determines the obligation to pay taxes: Disposal, removal, or sale of the object of the assessment after the lien date will not affect the tax bill nor relieve the assessee of liability. No proration is made by the Tax Collector on unsecured taxes. Any proration is strictly a private matter between buyer and seller.
Most unsecured bills are mailed before July 31st. These bills must be paid on or before August 31st. If the bill is mailed after July 31st, the delinquent date is extended to the end of the month following the bill's issuance. For example, if your bill was mailed in September, the delinquent date would be October 31st. If your payment is not received or postmarked by the delinquent date, a 10% penalty is added to your bill. If your bill remains unpaid for two additional months, a monthly penalty of 1.5% begins to accrue (an 18% per annum rate). In addition, if a Certificate of Tax Lien is recorded, an additional fee of $75.00 will be required to release the lien.
Generally, an annual unsecured tax bill is mailed out by June 30th each year. If you do not receive a tax bill by July 10th, contact the Tax Collector’s office immediately at (415) 473-6133.
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.
NOTE: The penalty of 10% shown on the stub of your bill is not applied until the delinquency date. Do not include the penalty if payment is made on or before that date.