General Information for Tax Payers
Tax Collection Process
- The Assessor’s Office sets the value of property in Mariposa County.
- The Tax Collector’s Office collects the taxes on the assessed value.
- Note: Failure to receive a tax bill does not relieve the taxpayer of the responsibility to make timely payments.
The first installment of taxes is due and payable on November 1, and will become delinquent if not paid by 5 p.m. on December 10. Thereafter a 10% penalty will be added.
The second installment of taxes is due and payable on February 1, and will become delinquent if not paid by 5 p.m. on April 10. Thereafter a 10% penalty will be added and an additional cost of $20.
Payments of Installments & Dates
Both installments can be paid at the same time - but they must be paid when the first installment is due (by December 10) to avoid late fees.
If December 10 or April 10 falls on Saturday, Sunday, or a legal holiday, payments made by 5 p.m., or the close of business, whichever is later on the next business day are not considered delinquent.
Supplemental Tax Bills
Supplemental Tax Bills are additional tax liabilities due to reassessment of your property value and are due on the date the bill is mailed to you. Please check the supplemental tax bill delinquent date in order to pay in a timely manner. Your lender will not be notified. Read more about Supplemental Tax Bills (PDF).
If the supplemental assessment is a negative amount, a refund may be generated for a portion of the taxes that have already been paid. Learn more about Supplemental Refunds (PDF).
Payments must be postmarked before the delinquent date to avoid late penalties. Please see postmark page for additional details. Payments may be mailed to:
Mariposa County Tax Collector
P.O. Box 247
Mariposa, CA 95338
In Person Payments
Payments may also be made in person at the County Tax Collector’s Office, 4982 10th Street, between the hours of 8 a.m. and 5 p.m., Monday through Friday, holidays excepted.