What is Unsecured Property Tax?

The term “unsecured” simply refers to property that is not secured real estate such as a house or parcel of land which is currently owned. In general, unsecured property tax is either for business personal property (office equipment, owned or leased), boats, berths, or possessory interest for use of a space. It can, however, also be based upon supplemental assessments based on prior ownership of secured property. (See Unsecured Supplemental explanation below.)

In general an unsecured tax bill covers a fiscal year starting July 1 and ending June 30. The Assessor establishes the value of UPP on January 1 each year. This date is referred to as the lien date. Most unsecured bills are mailed during July and must be paid on or before August 31. Please note that escape UPP assessments and Unsecured Supplemental assessments will have varying lien dates based on issuance of the assessment by the Assessor’s office; therefore, tax bill issue and due dates will vary, too.

http://sftreasurer.org/unsecured-property-tax