I have seen many homes miss their property tax payments in the fall after paying off their mortgage. They forget that the money that was automatically paid from the impound account by the mortgage company is now their responsibility.

The first installment of property tax in San Bernardino County is due on November 1, and it becomes delinquent after December 10. This year, December 10 falls on a Thursday.

This article is based on county information verified by early November. I could not find a county press release with a specific date for this year, so please confirm the final date with the notice you have in hand.

If you are late, a 10% penalty will be added to the unpaid amount. For a home with a first installment of $3,000, that means a $300 penalty for just one day late.

Using that home as an example, let's go through the steps in order. The first thing to check is who is responsible for the payment.

If there is still a mortgage, check the impound section of your mortgage statement. If the mortgage is paid off or if the company has changed due to refinancing, the payment responsibility may have changed as well.

Not receiving a notice is generally not an excuse for exemption. Several counties provide the same explanation regarding California tax law section 2610.5.

So, instead of just waiting for the mailbox, it's better to check your account directly on the county tax collector's website (sbcountyatc.gov). For phone inquiries, call 909-387-8308.

The second thing is the amount. According to Proposition 13, the assessed value can only increase by 2% each year unless there is a change in ownership or new construction.

If it has increased significantly, you should investigate the reason. This year, the county's assessment roll is $376.9 billion, with 905,255 parcels, and the high desert unincorporated area has increased by 8.5%.

The third point is the homeowner's exemption. This program allows a deduction of $7,000 from the assessed value, and the county indicates that the tax savings amount to about $70 per year.

Some people dismiss it as a small amount, but it can be resolved with just one piece of paperwork. This year, 219,368 households received this exemption.

The property must be owned and occupied as of January 1. Even if you miss the February 15 deadline at 5 PM, you can still receive 80% of the exemption by submitting form BOE-266 by December 10 at 5 PM.

Since the property tax deadline is the same day, you can take care of both at once. If you have purchased a new home, do not assume that the previous owner's exemption continues; you must apply for it yourself.

If you have bought a new home, you should also check for a supplemental notice. If there is a change in ownership or new construction, a separate bill will be sent in addition to the regular notice.

The county issued supplemental assessment roll number 140 on August 13, which includes 12,590 parcels with a net value of $4.8 billion. The assessor specifically mentioned the growth in the high desert area.

Looking at the recent market, this area shows a consistent trend of transactions and new constructions being recorded in the assessment roll. Do not assume that the impound will handle the supplemental notice; you should ask your mortgage company.

The fourth point is the appeal of the assessed value, which has an earlier deadline. According to the county board of supervisors' office, the general application period this year is until November 30.

The application fee is $45 per case and is non-refundable. For inquiries, call 909-387-4413.

If the market value as of January 1 is lower than the assessed value, it may qualify for a temporary reduction under Proposition 8. I recommend checking with the assessor (909-387-8307) first to determine whether to apply.

Filing an appeal does not mean you can delay payment. Regardless of the outcome, it is safest to pay the first installment on time.

The fifth point is how to make the payment. Paying online from a bank account incurs no fees, while using a card may incur fees.

I do not recommend mailing a check. This is because there was a warning earlier this year about a report of stolen checks sent by the county in February, where the amounts were altered and cashed.

If the payment is not recognized due to this issue, the taxpayer will still be responsible for the principal plus penalties. If you do choose to mail it, make sure to get a postmark from the post office before December 10.

The in-person payment location is at 268 W. Hospitality Lane, 1st Floor, San Bernardino. Be sure to check the operating hours by phone before visiting, and bring a copy of your notice for quicker processing.

If you are in a tight financial situation, the county has offered partial payments since last December. You can make payments of any amount online, by mail, or in person at any time.

However, if you miss the deadline, penalties and interest will still apply, and long-term delinquencies can lead to tax auction status. To avoid penalties, you must pay the first installment in full by December 10.

If you are over 62 years old or have visual impairments or disabilities, you may want to inquire about property tax payment deferrals from the state controller's office. Last year's criteria included an income of $55,181 or less and at least 40% ownership in the home, with applications accepted from October 1 to February 10.

Funds are limited and processed on a first-come, first-served basis. I could not verify this year's criteria through official sources, so please call 800-952-5661 for more information.

If you have already incurred a penalty, there is a request for cancellation under tax law section 4985.2. The reason must be something beyond the taxpayer's control, and simply forgetting is unlikely to be accepted.

I would check my account this week, decide whether to file an appeal before November 30, and complete my online payment before Thanksgiving. I have never seen a benefit in waiting until the deadline.

The second installment is due on February 1, and after April 10, a 10% penalty plus an additional $10 fee will be added. Whether you qualify for exemptions or reductions varies by property, so please check with the office or a tax professional.