The property taxes for a condominium unit are paid by the:
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board of governors.
homeowners’ association (HOA).
The HOA is responsible for managing common areas and collecting assessments for shared expenses, but it does not hold title to individual units and therefore has no legal obligation to pay property taxes on those units; its financial responsibilities are governed by the CC&Rs and the Davis-Stirling Act, not property tax law.
owner of the condominium.
The board of governors (or board of directors) is the governing body of the HOA that makes management decisions for the association, but it acts in a fiduciary capacity for the association — it does not own individual units and has no authority or obligation to pay individual unit owners' property taxes.
subdividers who constructed the property.
Subdividers and developers relinquish ownership of individual units upon sale to buyers; once title transfers, all property tax liability for that unit passes to the new owner, and the original developer retains no ongoing tax obligation for sold units.
Why is this correct?
The correct answer is A — the owner of the condominium unit — because each condominium unit in California is assessed individually by the county assessor and the tax bill is sent directly to the unit owner of record. California Revenue and Taxation Code Section 2188.3 specifically provides for the separate assessment of condominium units, confirming that the individual owner, not any association or collective body, is responsible for paying property taxes on their unit. The California property tax system bills owners semi-annually, with installments due November 1 and February 1.
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