The Merced County Secured property tax bill is payable in two installments:

• The first installment is due and payable on November 1. However, you have until 5 p.m. on December 10 to make your payment before a 10% penalty is added to your bill.
• The second installment is due and payable on February 1. The grace period on the second installment expires at 5 p.m. on April 10. If the installment remains unpaid as of April 10, a 10% penalty and $30 cost is imposed.

You can mail your payment, but in order to avoid the delinquent penalty, your payment envelope must possess a United States Postal Service postmark on or before the tax delinquent date. Remember, the delinquent dates are as follows:

• First installment delinquent at 5 p.m., December 10.
• Second installment delinquent at 5 p.m., April 10.
  
  If the delinquent date falls on a weekend or holiday, the penalty is not imposed until 5 p.m. on the next business day.

The January 1 value established by the Merced County Assessor is multiplied by the tax rate (usually 1% plus voter approved indebtedness), then special assessments are added. These special assessments are added to the tax bill by local districts and cities, not by the Tax Collector. A sewer assessment is a typical special assessment that is added to a tax bill.