Frequently Asked Questions

Questions and Answers about Property Taxes

Contacting the Assessor's Office at (619) 236-3771 should give you that information.

The TAX RATE consists of the 1% tax rate, and voter approved bonded debt rate.

You may call the Tax Collector's Office at (619) 236-2424 or email taxmantr@co.san-diego.ca.us for information.

You may call the Tax Collector's Office at (619) 236-2424 or email taxmantr@co.san-diego.ca.us for information.

You may call the Tax Collector's Office at (619) 236-2424 or email taxmantr@co.san-diego.ca.us for information.

There is a 10% penalty on the first installment and a 10% penalty on the second installment plus a ten dollar cost. There are additional penalties after June 30th. For more information on penalties contact the Tax Collector's Office at (619) 236-2424.

The TAX RATE is per every one-hundred dollars of the assessed value.

No. It is public knowledge and there is a public research center located in the County Administration Center, 1600 Pacific Hwy, San Diego Room #103 (Assessor).

You may call the Tax Collector's Office at (619) 236-2424 for property tax bill mailing.

Yes. Proposition 13 allows for an increase of up to 2% of property value. Also, the TAX RATE in your area can increase as new bonds are added or decrease as existing bonds are paid off. Special Assessments can also cause an increase or decrease as they are added or deleted.

Proposition 13 was approved by the voters on June 6, 1978, and effective July 1, 1978.

Only the taxing agency that levies the assessment can answer that question. The County only collects the assessments assessed by each district. The telephone number for each special assessment is located on the tax bill next to the assessment or you may contact Property Tax Services at (858) 694-2901.

State law requires that the Assessor reappraise property value immediately upon a change of ownership or completion of new construction. The Assessor's Office must issue a supplemental assessment that reflects the difference between the new and prior assessed values. The difference in values is multiplied by the rate applicable to the date of the event and then prorated based on the number of months remaining in the fiscal year, ending June 30th.

If the change in ownership occurs or the new construction is completed on or after January 1 but on or before May 31, then there shall be two supplemental assessments. The first supplemental assessment will be the difference between the new assessed value and the taxable value on the tax roll in existence for these dates. The second supplemental assessment will be the difference between the new assessed value and the taxable value on the next year's tax roll.

 A Mello Roos fee is a special assessment charged by the taxing agency to pay for public facilities such as schools and roads.

Mello roos fees are normally approved by the voters to finance tax-exempt bonds to pay for public facilities.

Generally, the bonds are paid over a period of 5 to 20 years.

Your property tax bill will identify Mello Roos fees as a Community Facilities District (CFD) followed by a number and a tax amount. This information can also be obtained by contacting Property Tax Services at (858) 694-2901.

Call the taxing agency located on the tax bill next to the Mello Roos assessment. The taxing agency will answer questions regarding the debt, payment schedules, and calculations.

Questions and Answers about the Office of Revenue and Recovery

For more information please go to Office Locations

8:00 to 5:00 Monday thru Friday
Central Phone Number    (619) 515-6200*

*An automated attendant is provided to better direct your call to our specific service areas.

For more information on where to call about your bill, please go to Office Locations.

For more information on your account, please go to Office Locations.

For more information on where to call about your payments, please go to Office Locations.

Certain types of obligations carry a "joint and several" liability. This means that each person is individually responsible to pay the entire bill. Generally, these types of obligations occur when individuals:

• have jointly received County services that must be repaid;
• have a minor child in a County juvenile facility and, as the parents, are equally responsible for repayment of the costs; or
• have been identified by the Court as co-defendants in a case and are ordered to repay an obligation.

This is not a duplicate charge. Payments made by each responsible party are applied to the total obligation.

If you and another responsible party are living at the same address and you wish to receive only one monthly statement, please contact us.

Where allowable, 10% annual interest is charged on the unpaid principal balance.

Revenue and Recovery cannot change monthly payments set by court order. Contact an attorney for assistance in petitioning the court to obtain a modified order. Upon receipt of the modified order, Revenue and Recovery will adjust the monthly payment terms.

Monthly payment amounts that were not ordered by the court are adjustable and can be reviewed for both increases and reductions. To request a reduction, you must notify Revenue and Recovery and submit a full financial statement. After review of the financial information, we will determine if the monthly payment terms will be lowered.

You can provide new address, phone, and employment information by mail, fax, phone or in person. Please provide your full name, Revenue and Recovery account number, and a phone number where you can be reached on any correspondence. See How to Contact Us for our hours, phone and fax numbers, and our office locations.

If you are unable to make your monthly payment by the scheduled due date, contact us by phone or in person immediately. Regular contact from you may help to minimize the possibility of enforcement action being initiated against you. It is very important that Revenue and Recovery be kept informed about your current financial situation.

Revenue and Recovery participates in the State and Federal Tax Refund Intercept Programs. Welfare overpayments, court ordered fines, restitution, probation costs, and attorney fees are just a few of the types of delinquent accounts that are subject to tax intercept.

When an account is identified as eligible for a tax refund intercept, a notice of intent to intercept is mailed by the Franchise Tax Board to each of the responsible persons. If the account is then paid in full or satisfactory repayment arrangements are made prior to the tax intercept, the account can be deleted from the intercept list.

To protect against having your tax refund intercepted, it is important to pay your account in full or keep your account current by sending your full payment each month.

When a minor is ordered by the Superior Court-Juvenile Division to pay a fine, penalty assessment, or restitution, the order is generally made payable to Revenue and Recovery and a statement will be sent to the minor at the residence address identified by the court. Minors are responsible for the repayment of their court ordered obligations.

Additionally, the parent(s) or guardian(s) of a minor child may be liable for the fines, penalties, and/or restitution, that the Court has ordered the minor to pay. Such liability can result in money judgments against the parent(s) or guardian(s) and the garnishment of their wages or attachment of assets.

When a minor fails to make payments as ordered by the Court, the parent(s) or guardian(s) may be billed.

The parent(s) or guardian(s) of a minor child ordered to pay fines, penalties, and/or restitution can be held liable for the payment of these amounts. Such liability can result in money judgments against the parent(s) or guardian(s) and the garnishment of their wages or attachment of assets.

Whenever a minor is placed by the Superior Court in Juvenile Hall or any other facility at County expense, the parent(s) or guardian(s) is (are) liable for the costs of support and maintenance for that minor.

Additionally, the parent(s) or guardian(s) is (are) liable for the cost of any extraordinary medical or dental costs incurred by the minor while in placement.

When the Court appoints an attorney to represent the parent or minor in a case, the parent or guardian is liable for the cost of any legal services provided for themselves, and is equally liable with the other parent or guardian for the cost of legal services provided for the minor.

As the parent or guardian of a minor child, you are liable for the costs related to the placement of that child by the Superior Court in any County facility.

If you have legally (in Court) relinquished all parental rights to the child, please contact us. You must provide our office with a copy of the court order relinquishing your parental rights.

Costs of probation supervision are monthly fees charged to the probationer for each month that s/he is on formal probation to the Probation Department.

The pre-sentence investigation fee is the cost for the Probation Department's investigation of a case prior to the sentencing hearing.

Court appointed counsel services are not free. The defendant receiving Public Defender representation is required to pay according to his/her ability to reimburse the County for the attorney service.

You have been sent a Notice of Action letter that advised you of reason for the overpayment and the amount you were overpaid. Follow the information on the back of the notice for requesting a State Hearing, or:

• Go to the County of San Diego's Health & Human Services Agency web site for additional information. (See the Frequently Asked Questions area.)
• Contact the County of San Diego's Health & Human Services Agency; access Customer Service Center at 1-866-262-9881.
• Contact the State's Public Inquiry and Response Unit at 1-800-952-5253.

When Social Security sends a retroactive check to Revenue and Recovery, we are required to keep the portion of the check for the period that you received General Relief from the County.

For example, if you were on General Relief in January 1999 through March 1999, and your SSI retroactive check covered benefits for March 1999 through July 1999, Revenue and Recovery would keep the funds for March. It is the only month that you were on General Relief and were eligible for SSI benefits.

You may be receiving a bill because you may have been on General Relief prior to your SSI eligibility period and, therefore, your retroactive check was insufficient to reimburse the County for the full period that you were on General Relief.

SSI retroactive funds received for months that you were not on General Relief with the County will be refunded to you. If you have any additional questions about your specific account, please contact us

Creditors, including the County, can record various documents with the County Recorder that result in real property liens. A copy of any document recorded against your property can be obtained from the County Recorder for a small fee.

If you are currently in an escrow, ask your escrow or title company officer to contact our Lien Services Unit at (619) 515-6200, option "2".

The following information must be supplied:

• A copy(s) of the document(s) to be cleared
• A full statement of identity of the judgment or lien debtor
• The legal property description and parcel number
• The type of escrow transaction (purchase, sale, refinance)

For non-escrow lien clearances, call (619) 515-6200, option "2". Our Lien Services staff will take your information and assist you in initiating the clearance process.

Upon payment of the debt in full, a satisfaction document will be issued to the escrow officer or to you (non-escrow) that must be recorded with the County Recorder to lift the lien.

If Revenue and Recovery previously issued a Satisfaction of Judgment document, you may obtain a copy from the Court that originally entered the judgment.

If a satisfaction document has not been previously issued, and if your debt has been paid in full, you may contact the Lien Services Unit at (619) 515-6200, option "2" and request that one be prepared for you.

Accounts that are not a matter of public record that are referred to the Office of Revenue and Recovery for collection are currently not being reported to Credit Bureaus. However, Revenue and Recovery reserves the right to begin reporting these accounts to Credit Bureaus in the future.

If a court has entered a judgment against you, it becomes a matter of public record. When a Credit Bureau searches for information to include in a credit report, they search the public records for any open items. If the public record shows an outstanding lien or judgment, this will appear on your credit report.

If you have not paid the outstanding amount, contact Revenue and Recovery to make arrangements for payment. If you have paid the outstanding amount, a Satisfaction of Judgment should have been filed with the Court that originally entered the judgment, and you can obtain a copy from the Court. If a Satisfaction of Judgment has not been filed, contact the Lien Services Unit at (619) 515-6200, option "2" and request that one be prepared for you.

Call the Court Services Unit at (619) 515-6200, option 6 for information on Wage Assignments and Garnishments.

One of the USCIS requirements for obtaining legal entry into the United States is that you provide proof that you do not owe money to a governmental agency. To request San Diego County clearance for citizenship and immigration, call the Lien Services Unit at (619) 515-6200, option "2".

In an effort to reduce the amount of court-ordered debt, the California Legislature allowed the Franchise Tax Board (FTB) and courts to form partnerships to collect court-ordered debt. The Court-Ordered Debt Collections Program is authorized under Section 19280 of the California Revenue and Taxation Code. FTB's collection process begins when a court refers cases to FTB. FTB will first mail you a demand for payment. If the debt is not resolved within 10 days, FTB can issue a levy against your bank accounts, wages, or other miscellaneous sources of income.