Installment Plan for Unsecured Property Taxes
There is no provision to make more than one installment on your current unsecured taxes. However, after an unsecured property tax bill becomes delinquent, an installment plan may be started. Of course, if you choose to establish an installment plan, you will incur delinquent penalties, costs, and fees in addition to the taxes owed.
Online Tax Bill Information and Payments
Prior year delinquent tax amounts and the status of your payment plan are available online. To look up an unsecured bill, you will need the Account Number or Bill Number and can be found on your unsecured property tax bill. Otherwise, you can call the Tax Collector's Office between 9:00 a.m. and 4:00 p.m. Monday through Friday, excluding holidays at 925-608-9500 for this information.
Installment Plan Terms and Conditions
1.The first installment under this plan must be a minimum of 20% of the full balance in order to initiate an Installment Plan. The Treasurer-Tax Collector's Office will contact the applicant after payment for the first installment is received to finalize the Installment Plan Agreement.
2.The number and amount of all other installments will be determined in the Installment Plan as agreed to by the applicant and the Treasurer-Tax Collector's Office. The maximum time permitted is twelve (12) months.
3.Installments paid for delinquent unsecured property taxes shall be applied in the order of penalties, interest, costs then taxes on the oldest delinquent bill, and the balance of the installment, if any, shall be applied in the same order on the next oldest delinquent bill, until the full balance has been paid in full. An annual 18% interest charge will continue to accrue on the unpaid balance.
4.Current unsecured property taxes coming due during the Installment Plan must be paid in full on or before their delinquent dates.
5.Failure to pay scheduled monthly installments or current year unsecured property taxes timely and in full will result in default of Installment Plan Agreement. The Treasurer-Tax Collector's Office will resume enforcement actions including, but not limited to, seizure and sale of owner's property.
6.The balance of the Installment Plan may be paid in full prior to any installment due date. Payment for the installment may be greater than the amount due.
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 925-608-9500.
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 925-608-9500.
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 August 31 for unsecured taxes each year.
2. Current year taxes not paid in full by August 31 for unsecured taxes each year. This includes any tax bills issued in the final year of your payment plan.
3. 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 925-608-9500.