Unsecured Taxes

Unsecured Property Taxes are levied on property, possessory interests or goods not secured by any lien on real property.

Some typical items assessed and collected on as unsecured property include:

  • Boats, with the exception of these excluded by Code Section 228
  • Airplanes
  • Improvements on the real estate of others
  • Business property
  • Most possessory interests, except for those to which a homeowners' exemption applies
  • Escape and supplemental assessments against former owners of real property
  • Change of ownership penalty imposed on a former owner of real property
  • Special levies against former owners of real property: i.e., weed abatement
  • Mining rights
  • Some Fixtures