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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.
- IMPORTANT DATES TO REMEMBER:
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 after 5:00 p.m. *
February 1 - Second installment due
(Secured Property Tax)
April 10 - Second installment payment
deadline. A 10% penalty plus $10.00 cost is added after 5:00 p.m.
*
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 $15.00
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 on December 10, and the second
installment is due on February 1 and delinquent on 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 and the deadline for filing
Homeowner's Exemption. 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.
*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.
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CURRENT YEAR SECURED PROPERTY
TAXES EVENTS CALENDAR
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 October.
Fee Parcel Due Dates
Tax Bills are
mailed in October. 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.
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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 Assessor's 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
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FIVE YEAR PAYMENT PLAN
Conditions for an Installment Plan
To Set Up a Payment Plan:
- Between July 1 and October 31, no current year taxes are
due. Between November 1 and no later than the following April
10, the full year current taxes must be paid.
- Pay 20% or more of the total redemption amount due.
- Pay current taxes due each year on or before April 10. The
second installment of any supplemental bill must not be
delinquent at the end of the fiscal year (June 30).
Interim Payments on Plan:
-
On or before April 10 of each succeeding fiscal
year, you must pay an installment payment of 20% or more of the
original redemption amount, plus interest accruing on the unpaid
balance at the rate of 1-½% per month. For due dates on weekends
or holidays, payments will be due on the following business day.
FAILURE TO MEET THE ABOVE CONDITIONS WILL RESULT
IN DEFAULT OF YOUR PLAN.
If you default your installment plan and are unable
to initiate a new plan, your property will become subject to sale
five or more years after your property initially became
tax-defaulted. Authority for the installment plan is prescribed by
Revenue and Taxation Code sections 4216-4337.
The unpaid balance of your installment plan, plus
accrued interest, may be paid in full at any time before the fifth
and final payment due date.
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.
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