There is no provision to make more than two installment payments on your current secured taxes and one installment on your current unsecured taxes. However, after a secured tax bill becomes tax defaulted, an installment plan of redemption may be started. The date your current tax bill is defaulted is the last day of the fiscal year, June 30th. After this date, you may contact the Tax Collector to start a payment plan. Of course, if you choose to wait to establish a payment plan, you will incur delinquent penalties, costs, and fees in addition to the taxes owed.
Redemption Five-Year Payment Plan
For prior year secured property tax delinquencies, a property owner may initiate an installment plan of redemption to redeem the property. Most prior year delinquent taxes may be eligible for a five year payment plan. This plan provides a means of paying secured property taxes that have been delinquent forone or more years, with payments being made in five or fewer installments inaccordance with California Revenue and Taxation Code. While the installmentplan is in good standing, the property may not be tax-defaulted subject to thepower to sell, nor the right of redemption terminated.
Initiation Deadline for a Five-YearPayment Plan
An installment plan of redemption may be initiated on any tax-defaultedproperty anytime up to 5:00 p.m. on the last business day of June in the lastyear of default before being subject to sale. Refer to the explanation of PriorYear Taxes five or more and three or more years delinquent.
Note: Foreclosable bonds are not included in a payment plan ofredemption.
How to Initiate a Five YearPayment Plan
To initiate a payment plan of redemption, you must
1. Sign a contract.
2. Make the first payment of at least 20 percent ofthe total original delinquent amount due at the time the contract is initiated.
3. All other tax bills are paid on time.
Please call our Automated Information Line between 9:00 a.m. and 4:00p.m. Monday through Friday, excluding holidays at (925) 957-5280 and selectoption "0" to speak with a tax specialist and request a contract bymail.
Five-Year Payment Plan Due Datesand Amounts
- Subsequent installments must be paid by April 10th of each year. Thisincludes any tax bills issued in the final year of your payment plan.
- All current year tax bills must be paid by April 10th of each year.
- Subsequent installment payments must be at least 20 percent of the original delinquent amount due plus all accrued penalty interest of 1.5 percent per month on the unpaid balance from the last payment date.
Because subsequent payments include interest accrued since the lastinstallment payment, it is necessary to contact the Tax Collector’s Officebetween 9:00 a.m. and 4:00 p.m. Monday through Friday, excluding holidays at (925)957-5280 for the amount of each subsequent payment.
Default (Cancellation) of FiveYear Payment Plan
After the first payment, if either the required five year installmentpayment or the annual current year tax is not paid by April 10 in any tax year,the installment plan will default.
After default, redemption penalties will be re-calculated from the originaldate of default as if no payment plan was initiated. This may result in asubstantial increase in the amount of prior year delinquent taxes outstanding.After re-calculation of the redemption penalties, the payments received throughthe five year payment plan are deducted from the payoff amount.
After the plan defaults, a new payment plan cannot be started untilafter July 1 of the following fiscal year. If the property will betax-defaulted and subject to the Tax Collector's power to sell on July 1 afterthe plan is defaulted, a new payment plan may not be started. However, acomplete redemption of the property may be made with credit given for theamount paid on the installment plan.
Online Tax Bill Information andPayments
Prior year delinquent tax amounts and the status of your five-year paymentplan are available online. The four-year payment plan information is notavailable online. To look up a parcel online, you will need the first nine (9) digitsof the Assessor's parcel number (APN). If you do not have the parcel number,you can look up the account by entering the situs address of the property.
Escaped Assessment Payment Plans
Some secured escaped assessment tax bills and unsecured business property or vessel escaped assessment tax bills may be eligible to be paid on a four-year payment plan in accordance with the California Revenue and Taxation Code §4837.5.
Qualifications for a Four-Year Payment Plan
Tax bills for prior year escaped assessments may be paid in installments over a four-year period, at your option, if all of the following qualifications are met:
1. The additional tax due is over $500;
2. You file a written request with the Tax Collector requesting installment payments before the due date or April 10, whichever is later, and
3. All other tax bills are paid on time.
How To Initiate A Four-Year Payment Plan
To enroll a secured escaped assessment tax on the four year payment plan, a written request must be filed before April 10th of the current fiscal year or by the last day of the month following the month in which the tax bill was mailed, whichever is later. If you have any questions regarding this Payment Plan, please call the Tax Collector's Office between 9:00 a.m. and 4:00 p.m. Monday through Friday, excluding holidays at (925) 957-5280.
To enroll an unsecured escaped Business property or escaped vessel assessment tax bill on the four-year payment plan, a written request must be filed before August 31st of the current fiscal year, or by the last day of the month following the month in which the tax bill was mailed, whichever is later. If you have any questions regarding this payment plan, please call the Tax Collector's Office between 9:00 a.m. and 4:00 p.m. Monday through Friday, excluding holidays at (925) 957-5280.
If you elect to make installment payments, you must pay 20 percent of the amount due no later than the deadline for filing the written request and have all current and existing delinquent taxes paid in full. In each succeeding year, you must pay at least 20 percent of the original amount due before April 10 for secured taxes or August 31 for unsecured taxes, as well as pay all bills issued on the current roll by the installment due dates.
Penalties and Interest
There are no penalties due on the installment plan if your payments are made on time. However, if the County Assessor determines that the escape or under-assessment was due, in whole or in part, to the error, omission, or fault of the assessee, then interest at the rate of three-fourths of one percent per month (.0075), calculated from the date of the deadline for filing the written request to the date that payment is due, shall be added to the outstanding balance.
Default (Cancellation) of Four-Year Payment Plan
If any installment or any current year taxes are not paid by the due dates, the installment payment plan defaults and the remaining balance will then be due and payable. The bills shall be subject to all applicable penalties and the installment payment plan cannot be restarted. Any of the following conditions will default (cancel) an active four-year payment plan:
1. Succeeding installments not received by April 10 for secured taxes or August 31 for unsecured taxes each year.
2. Current year taxes not paid in full by April 10 for secured taxes or August 31 for unsecured taxes each year. This includes any tax bills issued in the final year of your payment plan.
3. Supplemental bills and other current escape bills not paid timely.
4. Change of ownership on the taxed property.
If you have any questions regarding the basis for the assessment, please contact the Assessor's Office at (925) 957-5280.