| Current Year Secured Property |
| Property Tax Postponement |
| Supplemental Tax Bills |
| Unsecured Taxes |
| Payment Methods and Locations |
| Property Tax Sales |
Current Year Secured Property
Let's face it - property taxes are just one of those facts of life! We're all stuck with paying our income taxes, property taxes, inheritance taxes, etc. Members of the Treasurer-Tax Collector's Office have gathered some "frequently asked questions" (FAQ's) and listed the answers in an attempt to remove some of the mystery surrounding all this tax bill stuff. If you're still not too sure and have additional questions, please contact our Taxman.
Property tax is a combination of:
- (Assessed value) x (tax rates that are applied to your bill) + (special assessments).
- If you think there's an error in the valuation of your property, please contact the Office of the Assessor/Recorder/County Clerk at (619) 236-3771 and ask for an Assessor's review of the evaluation of your property or fill out an Assessment Appeal form found at the Clerk of the Board's Website.
- Tax rates are determined annually according to Proposition 13.
- Special assessments are also added.
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Various governmental agencies provide services to the property and are shown on your tax bill like:
- Water
- Sewer
- Garbage, etc
Top of Page - Current Year Secured PropertyWhy are my taxes so much higher than my neighbor's?
"Taxes are based on the market value of your house when you bought it. If your neighbor bought his/her house before you, chances are your value will be higher!
What do I owe and when is it due?
- Current secured tax bill:
- 1st installment is due 11/1 and is delinquent after 12/10
- 2nd installment payable by 2/1 and delinquent after 4/10
- Pay both installments by 12/10
- Paying on time will avoid penalties!
Also allows deduction of entire tax from Federal Taxes if you itemize.- Delinquent taxes: Penalties increase monthly!
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Call the Treasurer-Tax Collector's Department (toll free) at (877) 829-4732 to get the current amount due, or contact our Taxman.
Is my lender paying this bill?
Do you have an impound account? If you have an impound account, you should receive a tax bill with the word "COPY" superimposed across the front of the tax bill. If not: Call your lender to find out!\
- Reflecting the difference between the purchase price and the prior value.
- Reflecting an increase in value due to new construction.
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Check your bill! Due dates vary!
What does "tax-defaulted" mean?
It means you have unpaid prior year taxes!
Call us at ( 619 ) 531-5844 or email our Taxman to get more information!If I don't pay my taxes, when will you sell my house?
Five years after the first year of nonpayment, your property becomes subject to sale.
Don't panic! Prior to the end of the fifth year of default, we have options available for you to bring your taxes current. Give us a call at 619.531.5844 or e-mail our Taxman.
- Write your new address on the payment stub and return it with your payment.
- Contact the Office of the Assessor/Recorder/County Clerk at ( 619 ) 236-3771.
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Be sure your bill includes any exemptions to which you may be entitled:
- Homeowner's exemption for owner-occupied residence
- Disabled Veteran's exemption
Contact the Office of the Assessor/Recorder/County Clerk Department.- You may benefit by a review of your property valuation. Please contact the Assessor-Recorder at ( 619 ) 236-3771.
Top of Page - Current Year Secured PropertyIf you are a senior citizen, you may be eligible for these other programs:
- State of California Property Tax Program:
Contact the State at 1-800-952-5661
- State of California Property Tax Assistance:
Contact the State at 1-800-852-5711
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This program is administered by the State Controller's Office.
The Senior Citizens and Disabled Citizens Property Tax Program
The Senior Citizens and Disabled Citizens Property Tax Program law gives qualified persons who are 62 or older, or who are blind or disabled within certain household income limits the option of having the State of California pay all or part of the property taxes on their home. The amount of taxes postponed generally does not need to be repaid to the State until the person moves, sells the home, or dies.
The state files a lien on the property and also charges interest on the amount postponed.
Household members include you, your spouse and all other persons (except minors, students, and renters) who lived in the home.
What does household income include?
Household income is all income received by all members of your household. It includes all income regardless of source or taxability.
A claim form must be filed each year the individual desires to have property taxes postponed. Individuals who quality for postponement may also qualify for Property Tax Assistance.
The filing period for postponement of taxes runs from May 15 through December 10, each year.
Claim form and telephone assistance
Claim forms or information regarding Property Tax Postponement may be obtained by telephoning: State Controller's Office 1-800-952-5661 (toll free)
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Homeowner and Renter Assistance
This program is administered by the State Franchise Tax Board.
Homeowner and Renter Assistance is a once-a-year reimbursement by the State of California of a portion of the property taxes paid on your home (or in the case of a renter, presumed to have been paid as a part of your rent payments).
Top of Page - Homeowner and Renter AssistanceTo qualify for homeowner assistance:
You must have been 62 or older, blind or disabled on December 31, each year.
You must have lived in your own home on December 31, each year.
Your total household income must be within the state limits ($39,699 or less for 2005).
You are a US citizen, a designated alien, or qualified alien when you filed a claim.To qualify for renter assistance:
You must have been 62 or older, blind or disabled on December 31, each year.
You must have lived in a rented residence all or part of each year, and paid rent of $50 or more per month.
Household income must have been within the state limits. ($33,993 or less for 1999)
You are a US citizen, a designated alien, or qualified alien when you filed a claim.
Household members include, you, your spouse and all other persons (except minors, students, and renters) who lived in your home during each year.
What does household income include?
Household income is all income received during the year by all members of your household. It includes all income regardless of source or taxability.
Homeowners - The amount of assistance is based upon your total household income. The amount of assistance is from 4% to 96% of the property taxes of the first $34,000 value of your home. Renters - The amount of assistance is based upon your total household income. Assistance ranges from $10 to $240.
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Homeowner and Renter assistance claims are filed with the State Franchise Tax Board between July 1st and October 15th of each year.
Claim forms and telephone assistance:
Claim booklets will be available after May 16 each year. You may request claim booklets by calling the number indicated for your area code.
Write To:
Franchise Tax Board
P.O. Box 942840
Sacramento, CA 94240-0070
-Please include your social security number and your daytime and evening telephone numbers.Toll Free Telephone Numbers:
Dial 1.800.852.5711
Hearing impaired (TTD only)
Dial 1.800.822.6288California Relay Service:
Dial 1.800.735.2922
www.ftb.ca.gov
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Supplemental Tax Bills
- Supplemental tax bills are separate from and in addition to your regular annual bill that is mailed each year in September.
- Supplemental tax bills are not mailed to your mortgage company.
- Supplemental tax bills are not paid by funds in your impound account. If you receive a supplemental tax bill and have any questions about payment responsibility, contact your mortgage company.
State law requires the immediate reassessment of property (for tax purposes) whenever a change of ownership or completion of construction occurs. If applicable, you will receive a supplemental tax bill reflecting the change in value for the balance of the tax year. Due dates for a supplemental tax bill depends on when the bill is mailed. A decrease in value will result in a negative supplemental tax bill being issued. These negative bills or refunds do not cause a change to your current annual tax bill which must be paid timely to avoid penalty.
Unsecured Taxes
Commonly Asked Questions Concerning Unsecured Property Taxes
What is an Unsecured Property Tax?
It is an ad-valorem (value based) property tax that is the liability of the person or entity assessed for the tax. Because the tax is not secured by real property (such as land) the tax is called "UNSECURED."
What kinds of property are issued Unsecured Property tax bills?
All property that is not real property is considered personal property and therefore is issued an Unsecured tax bill. There are several types including, Business fixtures, Business Personal Property, Boats, Aircraft, certain Improvements (to real property), Supplemental Escape and Pro-Rated Escape Taxes on real property that has changed ownership prior to issuance of the tax bill, Possessory Interest, Manufactured housing (mobile homes).
How does an Unsecured tax bill get issued?
The County Assessor determines the person or entity to be assessed and the value of the property being assessed. The County Auditor is provided that information and multiplies the value of the property by the tax rate (the tax rate is equal to 1 percent plus bonded debt for the location of the assessed property within the County) to determine the amount of tax. The Auditor places an electronic record on the "ROLL" for the Tax Collector to collect. The Tax Collector mails the bill and collects the tax.
What if I disagree with the tax bill?
If the assessee name is incorrect, contact the Assessor.
If the property being assessed is incorrect, contact the Assessor.
If the value of the property is incorrect, contact the Assessor or if between July 2 and September 15 contact the Assessment Appeals Board.
If the tax rate is incorrect, contact the Auditor, Property Tax system Division.
For delinquency date or payment information, contact the Tax Collector.
Department Phone number Assessor (Business) (858) 505-6100 Assessor (Marine/Aviation) (858) 505-6200 Assessor (Realty) (858) 505-6262 Auditor (Property Tax Services) (619) 531-5396 Assessment Appeals Board (619) 531-5777 Tax Collector (Unsecured) (619) 531-5820, fax (619) 685-2589 Do I need to pay the tax bill while appealing or talking with the Assessor about a reduction in the value assessed?
To avoid penalties, liens and or enforced collections the tax should be paid prior to it becoming delinquent. Should the tax be reduced later, a refund will be issued.
What if I don't pay my tax bill?
A penalty of 10% will be charged on the date of the delinquency. Additional interest will be charged if the tax remains unpaid after the penalty. Upon delinquency the following collection methods may be used to collect the tax:
- Liens
Top of Page - Unsecured TaxesWhere do I mail my tax payment?
TREASURER-TAX COLLECTOR
1600 PACIFIC HIGHWAY, ROOM 162
SAN DIEGO CA, 92101May taxes be paid with a credit card?
The Treasurer - Tax Collector currently accepts the following payment types:.
A. Visa Credit Card
To pay using the phone, just dial:
(619) 685-2646 or (619) 236-2424To pay using the Internet: www.sdtreastax.com
There is a 1.88% convenience fee charged by Visa, the credit card company.B. Electronic Check
Payment made through the Internet: www.sdtreastax.com.C. Discover Card
To pay using the phone, just dial (619) 236-2330 or pay at one of the above locations. There is a fee charged by Discover Card for tax payments as follows:
Total Tax Amount Discover Card Fee Charged $ 0.01 to $500.00 $6.00
$ 500.01 to $1000.00 $12.00
$1000.01 to $2000.00 $25.00
$2000.01 to $3000.00 $40.00
$3000.01 and above $50.00
It is the date when the liability fixes to the assessee. The lien date is March 1 for years prior to 1997 and each year thereafter, January 1 is the lien date.
How does a sale, removal or disposal of my business equipment, boat or aircraft affect my tax bill?
The tax bill will be issued to the owner on the lien date each year. Disposal, removal, or sale of the object of the assessment after the lien date will not affect the tax bill. NO PRORATIONS ARE MADE BY THE TAX COLLECTOR ON UNSECURED PROPERTY TAXES. Any proration is strictly a private matter between buyer and seller
How do I get a duplicate Tax Bill?
For Unsecured tax bills, call (619) 531-5820 and ask the operator for a duplicate tax bill.
What if my check is dishonored by the bank?
A twenty-five-dollar fee is added to the tax bill and any applicable penalties will be applied retroactively.
A FISCAL YEAR is the County's accounting cycle. It is from July 1 each year through June 30 the following year.
Example: 1995-96 fiscal year is July 1, 1995 to June 30, 1996.Types of Unsecured Taxes collected by the Treasurer-Tax Collector
(Business Tax Certificates discontinued in 1997)
Payment Methods and Locations
Mail tax payments to:
Dan McAllister
San Diego County Treasurer-Tax Collector
P.O. Box 129009
San Diego, CA 92112Come in to any of our locations and pay in person by using:
- Cash
- Checks
- Discover Card
Our branch sites are located at:
Main Office:
1600 Pacific Hwy, Room 162, San Diego, 92101 (619) 236-2424590 Third Ave, Chula Vista, CA 91910 (619) 498-2293
200 South Magnolia Ave. El Cajon, 92020 (619) 401-5707
141 East Carmel Street, San Marcos, 92069 (760) 940-2904
9225 Clairemont Mesa Blvd., 1st Floor, San Diego, 92123 (858) 505-6060
Some other options for payment are:
A. Visa Credit Card
To pay using the phone, just dial:
(619) 685-2646To pay using the Internet: www.sdtreastax.com
There is a 1.88% convenience fee charged by visa, the credit card company.B. Electronic Check
Payment made through the Internet: www.sdtreastax.com.C. Discover Card
To pay using the phone, just dial (619) 236-2330 or pay at one of the above locations. Effective September 1, 2003 a fee charged by Discover Card for tax payments as follows:
$ 0.01 to $500.00 $6.00
$ 500.01 to $1000.00 $12.00
$1000.01 to $2000.00 $25.00
$2000.01 to $3000.00 $40.00
$3000.01 and above $50.00
Property Tax Sales
Where and when will the next Public Auction Tax Sale for San Diego County be held?
At a location and tentative date and time indicated in our next Public Auction Tax Sale Brochure. Typically our sales are held at the end of February at a downtown location.
How can I obtain a list of properties to be offered at the next Tax Sale?
By completing a Tax Sale Mailing List card available through this office for our Public Auction Tax Sale brochure, which is published approximately six to eight weeks prior to a tentative sale date. The cost for the 2004/05 brochure has not yet been determined. Also, the information will be available at our web site address, which is www.sdtreastax.com. Copies of the County Assessor's plat maps of the tax sale properties are available for perusal in the Assessor's office, Room 103, approximately six to eight weeks prior to the tentative tax sale date. Individual maps are also available on a self-serve basis.
Can I mail in, or submit, a sealed bid for a property in the public auction tax sale?
No. The public auction requires your presence, or that of your representative, to verbally bid upon the properties.
Can I obtain a property available at the public auction tax sale by paying the delinquent taxes thereon prior to the tax sale date?
No. Legal title to a tax-defaulted property subject to the Tax Collector's power to sell can be obtained through the Treasurer-Tax Collector only by being the successful bidder at the tax sale.
How do I find or “see” a property I'd like to bid upon at the tax sale?
Vacant (unimproved) land (which accounts for most property offered at our tax sales) has no address and therefore its approximate geographic location can only be determined through the use of County Assessor plat maps and perhaps a map book. Exact boundary lines of a property can be determined only by a survey of the property initiated at the purchaser's expense. “Improved” properties frequently (but not always) will bear a street address, making it easier to locate the property.
How must I pay for a property at the tax sale?
-
Payment must be made in CASH or CERTIFIED FUNDS (cashier's check, certified bank check, money order or travelers' checks with proper identification).
PERSONAL CHECKS AND CREDIT CARDS ARE NOT ACCEPTED.
Can I go to my bank to get the cash or certified funds after I'm the successful bidder?
No! You must have the required cash or certified funds before you bid on any property at the Tax Sale.
What are the conditions of payment for property at the tax sale?
-
All successful bids must be paid in full or a deposit received (if eligible for credit sale) immediately after
the bid is declared successful.
- (a) Successful bids of $5,000.00 or less are due in full at the time
of the tax sale in CASH OR CERTIFIED FUNDS.
(b) Successful bids of $5,000.00 to $50,000.00 require a minimum of $5,000.00 deposit at the time of the tax sale in CASH OR CERTIFIED FUNDS.
(c) Successful bids in excess of $50,000.00 require a minimum deposit of $5,000.00 or ten percent (10%) of the successful bid amount, whichever is greater, payable at the time of the sale in CASH OR CERTIFIED FUNDS. ALL SUCCESSFUL BIDS AND/OR DEPOSITS MUST BE MADE IN CASH OR CERTIFIED FUNDS. The balance is payable in cash or certified funds within 30 days from the date of the sale. If the balance due is not paid within the period allowed, the deposit is forfeited as well as all rights to the property (Section 3693.1, California Revenue and Taxation Code).
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How do I obtain information on Tax Lien Sales?
The San Diego County Tax Collector does NOT offer tax lien certificates.
Do liens or encumbrances on tax-defaulted property transfer to the new owner at the purchase of the property at tax sale?
-
Chapter 7, Section 3712 of the California Revenue and Taxation Code states:
The deed conveys title to the purchaser free of all encumbrances of any kind existing before the sale, except:
-
(a) Any lien for installments of taxes and special assessments,
which installments will be come payable upon the secured roll after the time of sale.
(b) The lien for taxes or assessments or other rights of any taxing agency which does not consent to the sale under this chapter.
(c) Liens for special assessments levied upon the property conveys which were, at the time of the sale under this chapter, not included in the amount necessary to redeem the tax-defaulted property, and, where a taxing agency which collects its own taxes has consented to the sale under this chapter, not included in the amount required to redeem from sale to the taxing agency.
(d) Easements constituting servitude upon or burdens to the property; water rights, the record title to which is held separately from the title to the property; and restrictions of record.
(e) Unaccepted, recorded, irrevocable offers of dedication of the property to the public or a public entity for a public purpose, and recorded options of any taxing agency to purchase the property or any interest therein for a public purpose.
(f) Unpaid assessments under the Improvement Bond Act of 1915 (Division 10 [commencing with Section 8500] of the Streets and Highways Code) which are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) Part 8.
(g) Any federal Internal Revenue Service liens which, pursuant to provisions of federal law, are not discharged by the sale, even though the tax collector has provided proper notice to the Internal Revenue Service before that date.
(h) Unpaid special taxes under the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 [commencing with section 53311] of Part 1 of Division 2 of Title 5 of Government Code) that are not satisfied as a result of the sale proceeds being applied pursuant to Chapter 1.3 (commencing with Section 4671) of Part 8.
Note: A title search initiated at the prospective purchaser(s)' expense should reveal any liens or encumbrances on a property in the tax sale.
Are Internal Revenue Service liens different from other liens?
Yes, when property is sold at Public Auction on which the IRS holds a tax lien, the United States has the right of redemption of one hundred twenty (120) days from the date of such sale (26 USC §7425(d) and Revenue and Taxation Code §3712(g)). The IRS will pay the actual amount paid for the property for the bidder, plus 6% per annum from date of sale.
How can I determine what use I can make of a tax sale property before I purchase it?
Consult the Zoning Department of any city within which a property lies or the Zoning section of the County Department of Planning and Land Use for property in unincorporated areas regarding use of the parcel. The County Recorder's records should be consulted for any recorded easements on a property.
How soon can I take possession of a property after my purchase at the tax sale?
Generally, the successful bidder may take possession of a property after making payment in full and after the Tax Deed to Purchaser has been recorded. Tax Deeds are recorded within four weeks of the sale or upon completion (payment in full) of a credit sale.
How is the minimum bid on a tax sale property determined?
State law dictates that the minimum bid on a tax-defaulted parcel offered at a public auction for the first time shall be no less than the total amount necessary to redeem the parcel, plus costs. The minimum bid on a parcel previously offered at sale can be set at the Tax Collector's discretion.
Is a tax sale publicly advertised?
-
Yes. State law dictates that notice of a tax sale must be published three (3) times in successive seven (7) day intervals prior to the tax sale date in a newspaper or newspapers of general circulation within the county.
The County of San Diego publishes a portion of the list in various publications according to a tax sale parcel's geographic location. The publications may vary from year to year.
When does the right of redemption on a tax-defaulted parcel subject to the power to sell, cease?
-
The right of redemption on a tax-defaulted parcel subject to the Tax Collector's recorded Notice of Power to Sell ceases at
the close of the business day on the last business day prior to the sale.
There is no extended right of redemption in the State of California.
How will title in the deed to the purchaser be vested?
-
Title is vested in the name of the actual purchaser at the sale. If title is to be vested differently, we require a notarized
letter from the individual you are acting as an agent for, stating the manner in which title is to be vested.
