Tax Collector

The San Diego County CA Tax Collector manages the collection of secured, unsecured, supplemental, escape, and defaulted property taxes. This article explains which tax category applies, how to locate and pay a bill, which deadlines control penalties, what information to prepare before using the online system, and how payment plans, prior-year records, penalty requests, and office services work.

Tax Collector Responsibilities

The San Diego County Treasurer-Tax Collector’s Office collects more than $9.1 billion in taxes for the County, cities, schools, and special districts. It maintains payment-status files for nearly 1 million parcels and notifies taxpayers when secured property taxes enter default.

The office also calculates late-payment penalties, administers qualifying installment plans, and conducts an annual online property tax auction for properties that have remained in default for five or more years. Taxpayers can review the agency’s major programs through the official Tax Collection division.

Property tax collection extends beyond taxes on homes and land. The Treasurer-Tax Collector collects approximately $150 million in unsecured personal property taxes involving property such as business equipment, boats, and airplanes. Other responsibilities include mobile home tax clearance fees, transient occupancy taxes, racehorse taxes, map tax clearances, and related tax collection services.

Property Tax Categories

Before searching for a bill or contacting an office, identify the type of tax involved. Different bill categories use different search information, due dates, and collection procedures.

Secured Property Taxes

Secured property generally means real property that cannot be moved, including homes and land. Residential, commercial, industrial, and agricultural property owners must pay secured property taxes unless an exemption applies under state law. A lessee may also be responsible when leasing real estate from an owner whose property is exempt.

Proposition 13 generally limits the base tax rate to 1% of the property’s assessed value, plus voter-approved bonds and assessments. Assessed values generally cannot increase by more than 2% annually based on the California Consumer Price Index. A property may be reassessed when ownership changes or new construction occurs.

The official secured property tax information explains installment deadlines, penalties, default procedures, and available payment options.

Unsecured Property Taxes

An unsecured property tax is a value-based tax imposed on the person or entity assessed for property that is not secured by real estate. Common examples include business fixtures, business personal property, boats, and aircraft.

Unsecured bills may also involve mobile homes, leased government property, delinquent state-assessed property, or prorated escape and supplemental assessments transferred to a prior owner after real property changes ownership.

The person or business named on the assessment is responsible for the unsecured tax. Because the tax is attached to the assessed taxpayer rather than secured by land, taxpayers should not use secured-property procedures when searching for or paying these bills. The unsecured property tax page provides the applicable penalty schedules and payment-release rules.

Supplemental Property Taxes

A supplemental bill may be issued after a property changes ownership or new construction is completed. The property is reassessed, and the County recalculates the tax based on the difference between the previous assessed value and the new assessed value.

The supplemental assessment covers the period from the ownership change or completion of construction through the end of the fiscal year on June 30. The amount is prorated according to the number of months remaining in that fiscal year.

Supplemental bills are separate from regular annual secured tax bills. They are also not sent to a mortgage lender for payment. A property owner who has an impound account should not assume that the lender will receive or pay a supplemental bill.

A negative supplemental bill may result when the new assessment is lower than the previous value or another downward assessment applies. A negative supplemental may include a refund, although the refund may be applied to other unpaid bills on the parcel. Receiving a negative supplemental does not remove the obligation to pay other open property tax bills. Additional details appear on the official supplemental property tax page.

Defaulted and Escape Taxes

Secured property taxes become tax-defaulted when both installments remain unpaid after June 30. These obligations may appear as prior-year secured taxes or defaulted taxes. Additional monthly penalties and a redemption fee apply after the taxes enter default.

An escape tax bill may be issued when an assessment change was not included on the regular property tax bill. Some prior-fiscal-year escape bills may qualify for a four-year payment plan when the amount and filing requirements are met.

Online Bill Search

The Treasurer-Tax Collector’s online system allows taxpayers to search, select, and pay secured, unsecured, defaulted, supplemental, and escape tax bills when the applicable tax roll is available.

The 2026-2027 tax roll is available for unsecured, defaulted, supplemental, and escape bills. Annual secured tax bills are expected to become available in mid to late September. Availability differs by bill category, so a missing annual secured bill before that period does not necessarily indicate that the search information is incorrect.

Search Information by Bill Type

The system requires different identifying information depending on the type of bill:

For a current secured bill, use the parcel number or current mailing address when the secured roll is available.

For defaulted, supplemental, or escape bills, search by parcel number or current mailing address.

For an unsecured bill involving a business, boat, or airplane, use the four-digit tax year and six-digit bill number.

A parcel number should be entered exactly as it appears on the tax bill or property records. Taxpayers who own several parcels should maintain a separate list of all parcel numbers and compare that list with the bills received each year.

Completing an Online Payment

Finding a bill and placing an installment in the payment cart does not complete the transaction. The taxpayer must proceed through checkout, submit the payment, and receive a receipt showing that the transaction was successful.

Save or print the successful receipt. A screen showing a selected bill, cart balance, or pending transaction is not the same as confirmation that the Tax Collector received the payment.

If the payment system reports an error, do not assume that a payment was completed. Review the bank account or card activity and confirm whether a successful receipt was issued before attempting another transaction.

Payment Methods

Electronic Check Payments

An electronic check, commonly called an e-check, is the preferred online payment method described by the Treasurer-Tax Collector. The service is free and uses the routing number and account number found on a physical check.

An e-check payment is considered received on the date of successful submission. The transaction still must reach the final submission step and produce a successful receipt.

Incorrect account information, insufficient funds, account restrictions, or other banking issues can cause an e-check to be returned. A payment that is returned by the financial institution does not satisfy the tax obligation.

Mailed Tax Payments

Mailed payments should be sent early enough to receive an official United States Postal Service postmark on or before the applicable delinquent date. California law requires the Tax Collector to review the postmark when determining whether a mailed payment was timely.

A private postage-meter date is not necessarily the controlling postmark. Taxpayers who wait until the deadline risk receiving a postmark dated after the delinquent date, even when the payment was placed in a mailbox on time.

Checks should be made payable to the San Diego County Treasurer-Tax Collector. The payment should include enough bill information to identify the correct parcel, account, installment, or unsecured tax obligation.

Phone and Office Payments

Credit card payments can be made through the official phone payment system. Tax Collection operators answer questions but do not accept payments directly.

Branch offices accept checks, cashier’s checks, and money orders. Cash is accepted at the main office. Payment drop boxes are available at the main office, Chula Vista branch, East County branch, and San Marcos branch. The Kearny Mesa branch is closed for in-person service and operates as a drop-box-only location.

Taxpayers planning an office visit should review the official Tax Collector locations before traveling because office availability and service arrangements can change.

Secured Tax Deadlines

Secured property taxes are billed in two installments. The due date and delinquent date are different. A bill becomes payable on its due date, but the statutory penalty is added after the delinquent date.

The first installment is due November 1.
The first installment becomes delinquent after the close of business on December 10.
The second installment is due February 1.
The second installment becomes delinquent after the close of business on April 10.
If a delinquent date falls on a weekend or holiday, the deadline moves to the next business day.

Both installments may be paid when the first installment is due. Taxpayers do not have to wait until February to pay the second installment.

The April 10 property tax deadline should not be confused with the federal income tax filing deadline. Property tax deadlines are administered separately by the County Treasurer-Tax Collector.

Late Payment Penalties

A 10% penalty is added to the first secured installment after the December delinquent date. A 10% penalty and a $10 cost are added to a late second installment after the April delinquent date.

If both installments remain unpaid after June 30, the taxes are transferred to the defaulted tax roll. A $33 redemption fee is added, and penalties accrue at 1.5% per month, equivalent to 18% per year, on the unpaid tax amount.

Unsecured taxes are generally subject to a 10% penalty after their delinquent date. An additional 1.5% monthly penalty generally begins two months after the 10% charge, except for transferred bills that begin accruing the monthly charge upon transfer.

Supplemental bills are also subject to a 10% late penalty. A $10 charge is added when the second supplemental installment is late. Supplemental taxes that remain unpaid after June 30 may enter tax default and become subject to the monthly penalty and redemption fee.

Avoiding Missing-Bill Problems

California law places responsibility on the taxpayer to obtain all applicable tax bills and make timely payments. Failure to receive a bill does not automatically cancel a penalty.

Property owners should keep a list of every parcel number they own and check off each bill as it arrives. Secured tax bills are generally mailed late in September. The Tax Collector advises allowing 15 days for mailing before reporting that a bill is missing.

An address change should also be reported to the Assessor, Recorder, County Clerk so future bills are mailed to the correct location. Updating an address after a bill was mailed does not extend the payment deadline.

Duplicate tax bills may be purchased for $1 at a Tax Collector’s office. A duplicate bill does not create a new deadline or replace penalties already imposed on a delinquent account.

New Property Owners

A buyer should determine before closing escrow whether prior delinquent taxes exist and who will pay the current installment. The Tax Collector does not adjust taxes based on private arrangements between buyers, sellers, lenders, or escrow companies.

When property is purchased in November, the parties should determine who will pay the first installment before its December delinquent date. That installment covers the first half of the fiscal year, from July 1 through December 31.

In a normal escrow, current-year taxes are often prorated between the parties according to the number of days each party owned the property during the July 1 through June 30 fiscal year. Proration is an escrow matter. The installment amount shown on the County tax bill remains the amount due.

New owners should review their title and escrow papers to determine whether they received a tax credit or debit. They should also search for open secured, supplemental, or defaulted obligations rather than waiting for a bill to arrive.

A supplemental bill generated after reassessment is separate from the annual secured bill and may not be paid from a lender-managed impound account. The owner remains responsible for monitoring and paying it.

Unsecured Payment Releases

When delinquent unsecured taxes are paid with non-guaranteed funds, including a regular check, credit card, or e-check, the Treasurer-Tax Collector imposes a 30-day waiting period before releasing certain collection items.

The waiting period applies before releasing a certificate of tax lien on an unsecured bill or a Department of Motor Vehicles registration hold on a vessel. Taxpayers who need to avoid that delay may pay with cash at the downtown location or use a cashier’s check or money order at a branch location.

Prior-Year Tax Records

The official prior-year property tax records provide summary information for paid secured taxes as recorded when the tax roll closed on June 30.

The prior-year search does not include unsecured or defaulted property tax information. It also does not include adjustments made after the prior-year roll closed.

A “record not found” result does not establish that no tax obligation existed. It may mean neither installment was paid in full by June 30, the tax became delinquent or defaulted, or a refund affected the record. Current-year, delinquent, and defaulted balances should be reviewed through the online payment system instead.

Prior-year results identify the owner as of the January 1 lien date. Someone who purchased the property after January 1 should compare the payment dates with the purchase date to determine which payments occurred during the person’s ownership period.

Five-Year Payment Plans

A five-year installment plan of redemption may be available for prior-year secured taxes that have been in default for less than five years. Current-year taxes cannot be placed into this plan and must be paid separately.

The deadline to establish the plan is 5 p.m. on the last business day of the fifth fiscal year after the property first became tax-defaulted. After that point, the Treasurer-Tax Collector may have the power to sell the property through the annual tax sale process.

Initial Plan Requirements

To establish a five-year plan, an eligible taxpayer must complete, sign, and return the required contract before the deadline. The initial payment requirements include:

At least 20% of the total defaulted amount.
All current-year taxes that are due.
A $71 setup fee.
An $18 redemption cost fee.

The person establishing the plan must be the homeowner or, for property owned by a trust or company, an authorized representative. Additional documents may be required to verify authority.

Annual Plan Obligations

To keep the plan in good standing, the taxpayer must make the required annual payment by April 10. The payment includes at least 20% of the original redemption amount, accrued interest, and an $85 maintenance fee. Current-year taxes must also be paid by April 10.

Interest does not stop after enrollment. Interest of 1.5% per month continues to accrue on the unpaid balance. The remaining balance and accrued interest may be paid in full before the final installment becomes due.

Payments made through the plan are not refundable. Any County tax refund due to the taxpayer may be applied to the payment plan balance.

Plan Default Consequences

The plan defaults when the taxpayer fails to make the required annual installment or does not pay current-year taxes by April 10. Penalties are then recalculated on the full defaulted amount beginning with the original default date.

A defaulted plan cannot be restarted during the same fiscal year. A new plan may be possible after July 1 if the property remains eligible and has not reached the power-to-sell stage. Money paid under the prior plan cannot be used as the initial 20% payment for the new plan.

Establishing a tax payment plan does not stop foreclosure by a mortgage holder or deed-of-trust holder. It also does not necessarily prevent foreclosure involving delinquent obligations under the Improvement Bond Act or Mello-Roos Community Facilities Act.

Detailed eligibility and maintenance rules are available through the official property tax payment plan information.

Escape Bill Payment Plans

Some escape tax bills may qualify for a four-year plan. The bill must apply to a previous fiscal year and have a total amount due greater than $500.

The taxpayer must submit a completed and signed four-year agreement before April 10 or the extension date shown on the payment coupon, whichever is later. Enrollment also requires payment of at least 20% of the escape bill, all other currently due taxes, and a $76 setup fee.

Each following year, at least 20% of the original amount and an $81 maintenance fee must be paid by April 10. Current-year secured taxes and all other secured bills must also be paid on time.

The plan defaults if an installment or maintenance fee is late, current-year taxes are not paid in full by April 10, another secured bill becomes delinquent, or the property changes ownership. After default, the tax and applicable penalties become due immediately.

Penalty Cancellation Requests

State law requires penalties when property tax payments are late. The Treasurer-Tax Collector may cancel penalties only in limited circumstances authorized by law.

A taxpayer may submit a written request or complete and sign the Request for Cancellation of Penalties form. The office generally responds in writing within four to six weeks, although processing can take longer during peak collection periods near delinquent dates.

An approval notice confirms that the penalty was canceled. A denial notice explains the reason the request was rejected. Taxpayers should not assume that filing a request suspends collection activity or guarantees cancellation.

The official penalty cancellation information explains the written request process.

Tax Collection Forms

The Tax Collector publishes forms for specific property tax transactions. Available documents include the five-year payment plan contract, four-year escape bill payment plan agreement, penalty cancellation request, tax bill segregation application, tax lien demand or release request, mobile home tax clearance request, map tax clearance application, research request, and unclaimed property tax refund claim.

Large-volume taxpayers can also access instructions and forms for automated clearing house payments, bank wire transfers, check payments, and spreadsheet submissions. Forms should be completed according to the instructions associated with the requested transaction. The official Tax Collection forms page provides the documents currently published by the office.

Preparing a Tax Inquiry

Before contacting the Treasurer-Tax Collector, gather the information that identifies the bill and explains the issue. Depending on the tax category, useful information may include:

The parcel or assessor’s parcel number.
The bill number and tax year.
The property’s current mailing address.
The installment involved.
The payment date and payment method.
A successful online payment receipt.
A canceled check or other payment record.
Any notice received from the Tax Collector.

The online contact form requests a name, email address, subject, parcel or bill number or property address, and a message. The office reports a high volume of email inquiries and asks taxpayers not to send a follow-up email while the first message is awaiting a response.

Tax Collector Office

San Diego County Treasurer-Tax Collector — San Diego County Administration Center, 1600 Pacific Hwy, Room 162, San Diego, CA 92101-2474 — 1-877-829-4732

Tax Collector FAQs

Can I make extra payments on a five-year plan?

No. The five-year installment plan generally requires one annual payment rather than smaller monthly or occasional payments. Each annual payment must include at least 20% of the original redemption amount, accrued interest, and the maintenance fee. Current-year property taxes must also remain paid. However, the remaining plan balance and accrued interest may be paid in full before the final installment is due. Review the official five-year payment plan rules before submitting funds.

Why does my parcel still appear delinquent during a payment plan?

Enrollment does not remove the parcel from the defaulted tax roll. The taxes continue to appear delinquent until the entire balance, including accrued interest and applicable fees, has been paid. A payment plan prevents the account from immediately requiring full redemption only while every annual installment and all current-year taxes are paid by the required deadlines.

What if the annual plan notice never arrives?

The Treasurer-Tax Collector generally mails a notice in March showing the minimum annual amount due. Not receiving that notice does not extend the April 10 deadline, cancel interest, or protect a plan from default. Taxpayers should request the current payoff or installment amount before the deadline rather than estimating the payment from an earlier statement.

Why is the payment website unavailable outside the United States?

Access from some foreign countries may be blocked by the payment-processing server. A taxpayer who cannot reach the system should not wait for access to return when a delinquent date is approaching. The official Tax Collection guidance explains the available alternatives and the requirement for mailed payments to receive a timely postal-service postmark.

When is the next county property tax auction?

The next online auction is expected in 2027, but the auction date and bidder-registration period remain unannounced. Prospective bidders should check the official property tax auction page for published dates, registration instructions, bidder terms, parcel research warnings, and future notices.