The Treasurer/Tax Collector's Office serves as a depository for County, School District, State and other special district funds; provides all banking functions, including processing of deposits, payments of County warrants, and investment of surplus funds; processes County business licenses; collecting and enforcing transient occupancy taxes and auditing the books and records of the transient occupancy facilities (excluding Mammoth Lakes); and is responsible for billing, collecting and accounting for all secured and unsecured property taxes levied in the county.
Annual secured taxes are billed and collected on a fiscal year, July 1st to June 30th. The secured tax bills are mailed each October, and have delinquency dates after December 10th for the first installment, and after April 10th for the second installment. Annual unsecured taxes are billed on the previous calendar year, and collected on the current fiscal year. The delinquency date for unsecured property tax bills is after August 31st of each year. Business Licenses are processed each fiscal year, expiring each June 30th. The Business License renewals are due by August 5th, and if remained unpaid they are canceled after September 1st.