- General Information
- Current Year Secured Property Taxes Events Calendar
- Four-Year Payment Plan
- Five-Year Payment Plan
- Tax Collection Service Fee Ordinance - Effective July 1, 2011
- Application for Tax Segregation
- Application for Subdivision and Parcel Maps
- Mobile Home Tax Clearance Certficate Request
- California Taxes Information Center
- Property Tax Postponement - California State Controller FAQs
- San Diego County Tax Payer Refund Information
GENERAL INFORMATION
- Collects approximately $4.5 billion dollars in County, city, school, and special district taxes; processes any replicated payments within sixty (60) days, maintains complete and accurate files on the tax payment status of approximately 980,000 parcels, and processes taxpayer inquiries in a timely and courteous manner.
- Maintains records of all tax-defaulted parcels and computes amounts necessary to redeem when requested by the taxpayer; computes amounts and establishes controls for installment plans on redemptions; prepares and mails notices of Power to Sell; determines parcels to sell at public auction and selects dates of the sale; coordinates sale and accounts for proceeds of sale.
- Collects approximately $150 million in unsecured personal property taxes (business property, boats and airplanes). Prepares tax liens on delinquent unsecured taxpayers; and collects delinquent mobile home fees assigned to the County by the State before issuing Tax Clearance Certificates. Collects TOT Tax and Racehorse Tax. Responds to all taxpayer inquiries for property tax payment information.
July 1 - Beginning of fiscal year.
January 1 - Unsecured bills mailed out; Lien date for unsecured taxes.
August 31 - Unsecured deadline. A 10% penalty is added.
September - Treasurer-Tax Collector mails out original secured property tax bills.
November 1 - First installment is due (Secured Property Tax) and delinquent Unsecured accounts are changed additional penalties of 1½% until paid.
December 10 - First installment payment deadline. A 10% penalty is added to payments made after this date.*
February 1 - Second installment due (Secured Property Tax).
April 10 - Second installment payment deadline. A 10% penalty plus $10.00 cost is added to payments made after this date.*
May - Treasurer-Tax Collector mails delinquent notices for any unpaid, regular current taxes.
June 30 - End of fiscal year.
July 1 - Delinquent Secured accounts are transferred to delinquent tax roll and additional penalties added at 1- ½% per month on any unpaid tax amounts, plus $33.00 redemption fee.
* If a delinquent date falls on a weekend or holiday, the delinquent date is the next business day.
AVOID PENALTIES TO SAVE MONEY ON YOUR PROPERTY TAXES
Make sure you receive bills for all property that you own. Keep track of all parcel numbers, i.e.,147-240-03-01. Check off the bills as you receive them and e-mail or call the Tax Collection Division of the Treasurer-Tax Collector's Office (toll free) at 877.829.4732 if you are missing any bills. Please allow 15 days for mailing. Remember: UNDER CALIFORNIA LAW, IT IS THE RESPONSIBILITY OF THE TAXPAYER TO OBTAIN ALL TAX BILL(S) AND TO MAKE TIMELY PAYMENT.
On the secured tax roll, the first installment is due November 1 and delinquent after December 10, and the second installment is due on February 1 and delinquent after April 10. Taxpayers have the option of paying both installments when the first installment is due. Penalties will not be waived due to not receiving a bill.
Make sure that you note December 10 and April 10 as payment deadlines for secured roll taxes as compared to the I.R.S. April 15th deadline for federal taxes. A news release in the newspaper just prior to the tax deadline is the only written notice given of the deadline for payment of county taxes.
Mail your property tax payments early to make sure that the envelope is postmarked on or before December 10 and April 10. According to California law, the Treasurer-Tax Collector must review the postmark date to determine if payment was mailed before the deadline.
By paying your taxes on time, you save the following penalties required by California law:
A 10% penalty added after 5:00 p.m. on December 10.*
A 10% penalty and $10.00 cost added after 5:00 p.m. on April 10.*
After the end of the fiscal year (June 30), a $33.00 redemption fee and a 1-½% per month (18% per annum) penalty is added on the unpaid tax amount. If a "tax defaulted" notation appears on your tax bill, you may have unpaid taxes for prior years. Substantial savings in penalties can be achieved by paying any prior year back taxes or by initiating a five-year installment plan of redemption.
*If a delinquent date falls on a weekend or holiday, the delinquent date is the next business day.
Keep the County Assessor-Recorder informed of any change in address so that future tax bills will be mailed to the correct address. You may contact the Assessor-Recorder at ( 619 ) 236-3771.
IMPORTANT INFORMATION TO NEW HOME BUYERS:
You can possibly save costly penalties if, prior to the purchase of property and close of escrow, you make sure there are no prior delinquent taxes owing, and pre-arrange who pays the current installment due and owing.
If property is purchased in November, determine who is to pay the first installment due on or before December 10 for the period of July 1 through December 30.
Keep in mind that as a new property owner, California law requires that you be responsible for the timely payment of taxes on your property. DO NOT WAIT TO BE NOTIFIED or expect receipt of a tax bill. None may be forthcoming. Make it a matter of your personal attention and responsibility to find out what taxes are due and owing by you, as required by law.
In a normal escrow, current year taxes are usually pro-rated at the time of closing or escrow between the interested parties, based on the number of calendar days each party held ownership during the fiscal year which extends from July 1 through June 30. Pro-ration is a matter strictly between the parties involved. The Treasurer-Tax Collector cannot adjust the taxes. The installment amount as shown on the tax bill is the amount due by the party determined at the close of escrow. Check your title papers to see if you were credited or debited an amount for the time in the fiscal year you owned the property.
CURRENT YEAR SECURED PROPERTY TAXES EVENTS CALENDAR
Lien Date
January 1st.Current Secured Property Tax Bills
Mid-September, Auditor applies tax rates assessments, creates the master property tax roll from which the tax bills are printed and mailed in late September.Fee Parcel Due Dates
The first installment is due on November 1st. The second installment is due on February 1st.Current Secured Property Tax Delinquency Dates
The first installment is delinquent after 5 p.m. on December 10th unless the 10th falls on a weekend or holiday. If the 10th falls on a weekend or holiday, the delinquency date is the next regular working day. Payments received after this date will be assessed a 10% penalty. The second installment is delinquent after 5 p.m. on April 10th unless the 10th falls on a weekend. If the 10th falls on a weekend or holiday, the delinquency date is the next regular working day. Payments received after this date will be assessed a 10% penalty and a $10.00 cost.Defaulted Tax Bills
Any delinquent (unpaid) CURRENT SECURED property taxes as of 5:00 p.m. June 30th will be enrolled on the DEFAULTED MASTER TAX FILE. These taxes will accrue additional penalties and a $15.00 redemption fee. These bills are also referred to as prior year secured taxes or redemptions.
FOUR YEAR PAYMENT PLAN
Escape tax bills represent assessments of valuation not previously included in the regular annual tax bill. Some escape bills may be eligible to be paid on a FOUR YEAR PAYMENT PLAN. The payments are payable over a four-year period as per California Revenue and Taxation Code. To be eligible for this plan, an escape bill must be for a prior fiscal year and must be equal to, or greater than $500.00 cumulative.
If an escape bill is due to Assessee error, there is an interest charged at the rate of 3/4 of 1 percent per month.
To enroll a bill on the Four Year Plan, you must:
A. File a written request with the Tax Collector's office prior to April 10th or by the last day of the month following the month in which the bill is mailed, whichever is later.
B. PAY at least 20% of the tax and PAY "back taxes", if any, no later than the deadline for filing the written request. In each succeeding year, a payment of at least 20% of the original amount is required by April 10th.
Any of the following conditions will default an active four year payment plan:
1. Succeeding pay plan installments not received by April 10th each year.
2. Current year taxes not paid in full by April 10th each year.
3. Supplemental bills and other current escape bills not paid timely.
4. Change of ownership on the taxed property.
If further information is needed write to:
Dan McAllister, Treasurer - Tax Collector
County Administration Center
1600 Pacific Highway, Room 162
San Diego, CA 92101-2477
FIVE YEAR PAYMENT PLAN
Any person may elect to pay delinquent taxes in installments, at any time, prior to 5 p.m. on the last business day of the fifth fiscal year after the property originally became tax-defaulted and prior to the property becoming subject to the Tax Collector’s Power to Sell (California Revenue and Taxation Code Section 4216, and following.) The property will not become subject to the Treasurer-Tax Collector's Power to Sell, and the right of redemption will not cease, as long as payments are made according to the terms of this payment plan.
Payments made while on the pay plan are not refundable. The Treasurer-Tax Collector will apply any refund, for any tax year, due the assessee and related to the tax-defaulted property that is on an installment plan of redemption. The refund applied will be treated like any other payment that is made during the payment plan.
TO INITIATE AN INSTALLMENT PAYMENT PLAN, you must do ALL of the following:
- Complete, sign and return the Five Year Payment Plan Contract to the Tax Collector's Office prior to the deadline.
- PAY at least 20% of the total redemption amount, plus all other current year taxes due and the $81.00 fee, ($81.00 = $63.00 Pay Plan Set Up Fee plus $18.00 TTC Redemption Cost Fee)
NOTE: Establishment of an Installment Plan of Redemption will not stop a foreclosure action by a mortgage holder or holder of a Deed of Trust; it is the responsibility of the taxpayer to contact the mortgage company or financial institution regarding the establishment of a payment plan. Also, a payment plan does not preclude this parcel from being foreclosed upon for delinquent debt service obligations under the Improvement Bond Act of 1915 and/or the Mello-Roos Community Facilities Act of 1982 (CFD's).
TO REMAIN IN GOOD STANDING ON THE INSTALLMENT PAYMENT PLAN, you must:
- PAY at least 20% of the redemption amount, plus all interest plus all current year taxes due plus the $71.00 Maintenance Fee by April 10th each following year.
Each fiscal year that follows the start of the plan, the total amount paid on the redemption amount must be equal to or greater than 20% of the original redemption amount, plus all interest that has accrued on the unpaid balance. The unpaid balance of your installment plan, plus accrued interest, may be paid in full at any time before the fifth and final payment would be due.
DEFAULTING THE TERMS OF THE INSTALLMENT PAYMENT PLAN OF REDEMPTION CONTRACT
Failure to pay the minimum due, or failure to pay current taxes each year on or before April 10th, will default your installment plan of redemption. An installment plan of redemption CANNOT be re-started in the same fiscal year in which it defaulted. An installment plan of redemption CANNOT be re-started if the property has becomes subject to the tax collector's power to sell.
If eligible, an installment plan of redemption can be initiated after July 1st of the fiscal year following the year the plan defaulted. The "Default Credit" (money previously paid while on the payment plan) cannot be used to start a new payment plan. That amount will be deducted from the balance after the initial 20% has been applied.
A new installment plan MAY be initiated:
- Only after July 1 following the default of the plan.
- All conditions of the installment plan must be met.
An installment plan MAY NOT be initiated:
- After the fifth year following the declaration of tax default.
- After the property has become subject to Power to Sell.
