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Frequently Asked Questions

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Property Tax Information
How do I verify property ownership?
What does a TAX RATE consist of?
Where can I obtain a copy of my tax bill?
How much do I owe on my tax bill?
How do I find out if my payment was received?
What if I was late paying my property taxes?
Is the TAX RATE per one-hundred or one-thousand dollars of the assessed value?
Is my Property Tax Information confidential?
What if I wanted to get my property tax bill sent to me instead of my mortgage company?
Can my property taxes change from year to year?
When was Proposition 13 passed by the voters?
Is there a way to know what my charges for special assessments are for next year?
What is a supplemental tax bill?
Why did I receive two supplemental tax bills?
What is a Mello Roos fee?
How are Mello Roos fees established?
How long will these Mello Roos fees last?
How can I determine if my property is in a Mello Roos district?
If I have any questions about a Mello Roos fee who should I call?
Office of Revenue and Recovery Information
Where is your office located?
What are the office hours?
Where do I send my payment?
How do I find out what this bill is about?
How do I find out how much I owe on my account?
Did you receive my payment?
Why are you billing my spouse (ex-spouse) and me for the same thing?
Do you charge interest?
How do I get my monthly payments lowered?
How do I report a change of address, phone number, or a new place of employment?
What do I do if I can't pay this month?
Why are you intercepting my tax refund?
Why is my minor child receiving a bill?
Why are you billing me for my child's obligation?
Why am I being billed when my child is in Juvenile Hall, a detention facility, or California Youth Authority?
Why am I being billed for attorney fees for my child and myself?
Why am I being billed for juvenile charges when the child lives with his other parent and has never lived with me?
What are costs of probation supervision and pre-sentencing investigation fees?
I thought the Public Defender was free. Why are you billing me?
I disagree with the CalWORKs, Food Stamp, or Foster Care overpayment amount I'm being billed. How do I file for an appeal hearing?
My SSI retroactive check was sent to Revenue & Recovery to pay my General Relief account. Why am I still receiving a bill?
How do I obtain a copy of a lien against my property?
How do I clear a lien or judgment recorded against my property?
How do I obtain a copy of the satisfaction document for my judgment?
Do you report Accounts to Credit Bureaus?
The credit bureau shows a judgment against me. How do I get this resolved?
Where do I call to discuss the wage garnishment served against me at my employer?
U.S. Citizenship and Immigration Services (USCIS) states that I owe money to the County. How do I clear this?
Why is the Franchise Tax Board garnishing my wages?

Property Tax Information

Questions and Answers about Property Taxes

How do I verify property ownership?

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

What does a TAX RATE consist of?

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

Where can I obtain a copy of my tax bill?

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

How much do I owe on my tax bill?

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

How do I find out if my payment was received?

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

What if I was late paying my property taxes?

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.

Is the TAX RATE per one-hundred or one-thousand dollars of the assessed value?

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

Is my Property Tax Information confidential?

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).

What if I wanted to get my property tax bill sent to me instead of my mortgage company?

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

Can my property taxes change from year to year?

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.

When was Proposition 13 passed by the voters?

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

Is there a way to know what my charges for special assessments are for next year?

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 (619) 531-5399.

What is a supplemental tax bill?

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.

Why did I receive two supplemental tax bills?

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.

What is a Mello Roos fee?

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

How are Mello Roos fees established?

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

How long will these Mello Roos fees last?

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

How can I determine if my property is in a Mello Roos district?

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 (619) 531-5399.

If I have any questions about a Mello Roos fee who should I call?

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.

Office of Revenue and Recovery Information

Questions and Answers about the Office of Revenue and Recovery

Where is your office located?

For more information please go to Office Locations

What are the office hours?


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.

 

 

Where do I send my payment?

Always use the top payment stub portion of your monthly statement and send it along with your payment in the return envelope provided. Make sure our address shows clearly through the window area on the front of the envelope. Please write your account number on your check or money order.

As a courtesy, Revenue and Recovery provides monthly statements that are sent to the last known address listed on your account. To ensure that you receive your statement each month, be sure to notify us when you have a change of address or phone number.

Please note that non-receipt of a statement does not relieve you of the responsibility to make your payments. If you do not receive a statement, contact our office and we will help reestablish your monthly billing cycle for the next month. Write your account number on your current month's payment and mail it in a separate envelope to:

(This address is for making payments only.)

Revenue and Recovery
P. O. Box 129037
San Diego, CA 92112-9037

To send us correspondence, see How to Contact Us.

Please do not send cash through the mail. Mail payments should be made by check, money order, or certified check.

The Office of Revenue and Recovery accepts cash, check or credit card (Visa, MasterCard, or Discover) payments at any of our office locations. We also accept credit cards and checks by phone.

To ensure proper credit to your account, always have your account number with you when making a payment.


Due to the confidential nature of the account information, we request that all inquiries regarding accounts be made via phone.
Agents are available Monday through Friday 8 am to 5 pm, excluding County holidays, and may be reached at (619) 515-6200.
How do I find out what this bill is about?

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

How do I find out how much I owe on my account?

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

Did you receive my payment?

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

Why are you billing my spouse (ex-spouse) and me for the same thing?

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.

Do you charge interest?

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

How do I get my monthly payments lowered?

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.

How do I report a change of address, phone number, or a new place of employment?

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.

What do I do if I can't pay this month?

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.

Why are you intercepting my tax refund?

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.

Why is my minor child receiving a bill?

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.

Why are you billing me for my child's obligation?

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.

Why am I being billed when my child is in Juvenile Hall, a detention facility, or California Youth Authority?

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.

Why am I being billed for attorney fees for my child and myself?

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.

Why am I being billed for juvenile charges when the child lives with his other parent and has never lived with me?

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.

What are costs of probation supervision and pre-sentencing investigation fees?

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.

I thought the Public Defender was free. Why are you billing me?

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.

I disagree with the CalWORKs, Food Stamp, or Foster Care overpayment amount I'm being billed. How do I file for an appeal hearing?

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 Health & Human Services Agency web site for information. (See the Frequently Asked Questions area.)
  • You can ask about your hearing rights or free legal aid at the State information number: 1-800-952-5253.
  • Contact the Health & Human Services Agency. Access Customer Service Center at 1-866-262-9881.
My SSI retroactive check was sent to Revenue & Recovery to pay my General Relief account. Why am I still receiving a bill?

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

How do I obtain a copy of a lien against my property?

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.

How do I clear a lien or judgment recorded against my property?

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.

How do I obtain a copy of the satisfaction document for my judgment?

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.

Do you report Accounts to Credit Bureaus?

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.

The credit bureau shows a judgment against me. How do I get this resolved?

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.

Where do I call to discuss the wage garnishment served against me at my employer?

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

U.S. Citizenship and Immigration Services (USCIS) states that I owe money to the County. How do I clear this?

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".

Why is the Franchise Tax Board garnishing my wages?

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.