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(This section was prepared from excerpts
written by Gregory J. Smith, San Diego County Assessor/Recorder/Clerk
in his weekly "TAX TIPS" column in the Sunday Home Section
of the San Diego Union-Tribune in order to educate and inform
the public about the Assessor/Recorder/Clerk’s Office.)
TAX
BILL MAILED OUT
The Tax Collector’s Office each
year mails out more than 1 million property-tax bills and information
copies to San Diego property owners. For property-tax bill information,
please call the County tax Collector’s 24-hour, automated information
line at (619) 236-2424.
| Q: What period of time
does this tax bill cover? |
A: The annual property-tax bill
covers the period from July 1st to June 30th and reflects the assessed
value of the property as of January 1st.
| Q: When are annual tax
bills mailed out, and when must they be paid? |
A: This year’s property
tax bills were mailed out in late September/early October and are
payable in two equal installments. To avoid late-payment penalties,
the first installment must be paid by December 10th, if not a weekend
or holiday; and the second installment by April 10th.
| Q: Can I get an extension
on the payment date for my property taxes? |
A: No. There is no provision
under state law for an extension of time in which to pay your current-year
property taxes without a penalty.
| Q: If the tax payments
are late, what are the penalties? |
A: As required by state law,
a 10 percent penalty will be charged on each installment that is
paid late. For payments not received by June 30th, an additional
penalty of 1.5 percent per month, for an annual percentage
rate (APR) of 18 percent, will be charged on the taxes owned.
| Q: If I do not receive
my annual tax bill, what should I do? |
A: If you have not received
your annual tax bill by early November, you should call the Tax
Collector’s Office to request a duplicate bill. Failure to
receive a tax bill does not excuse you from your tax obligation.
| Q: How
do I obtain a duplicate bill? |
A: If you have a touch tone
telephone and know the parcel number of the property, you may call
the Tax Collector’s automated 24-hour information line at (619)
236-2424 in San Diego; (760) 944-3701 in coastal North County; and
(760) 480-6075 in inland North County to request a duplicate tax
bill.
| Q: Will I receive a copy
of my property-tax bill if my mortgage company pays the tax?
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A: Yes. State law requires the
Tax Collector to provide an information copy of the tax bill to
each property owner who has an impound account. In the event that
you loan has been paid off, or you have acquired a new loan, you
can use this informational copy to pay your taxes.
| Q: If you move, how do
I change the mailing address on my tax bill? |
A: You can either make the necessary
changes on the payment stub that you mail in along with your property-tax
payment, or you can notify the Assessor’s Office, in writing,
of the changes at 1600 Pacific Highway, Room 103, San Diego, California
92101.
| Q: Can I use a credit card
to pay my taxes? |
A: At present, only the Discover
Card is accepted for the payment of property taxes. A small transaction
fee is charged by the card issued, depending on the amount of money
charged to the card. You may pay more than one property tax bill
or installment per call. To make a Discover Card payment or for
more information about these payments, call (619) 531-6031.
| Q: Is tax-payment assistance
available to senior citizens, and those who are blind and disabled? |
A: Yes. The inset mailed along
with your annual tax bill explains the two programs that offer such
relief: the property tax postponement and the property-tax assistance
programs. Click here for more information on PROPERTY RELIEF FOR SENIORS AND THE DISABLED.
SUPPLEMENTAL ASSESSMENT
AND TAX BILLS
All new property owners will receive
a supplemental assessment when they purchase their property. Below
are some of the most frequently asked questions concerning supplemental
assessments. For additional information, please call the Assessor’s
Office at (858) 505-6262.
| Q: What is a supplemental
assessment? |
A: A supplemental assessment
is an additional property tax bill based on the difference between
the prior and the new assessed value of real property.
| Q: Why is a
supplemental assessment required? |
A: The State of California passed
the supplemental assessment law in 1983 to provide additional funding
primarily for schools.
| Q: What causes a supplemental
assessment? |
A: Under state law, whenever
there is a change of ownership or completion of new construction,
a supplemental assessment is generated. Click here for an example
of a SUPPLEMENTAL ASSESSMENT.This document
is in AcrobatPDF
format.
| Q: Is
the supplemental property tax bill in addition to the regular
tax bill, which is based on the assessed value as of January
1st. |
A: Yes. A supplemental tax bill
is in addition to the regular tax bill, which is based on the assessed
value as of January 1st.
| Q:
What period of time does the supplemental property tax bill
cover? |
A: The supplemental tax bill
covers the period of time from the change of ownership date or completion
of new construction date, to the end of the fiscal year (June 30th).
| Q: When will I receive
my supplemental tax bill? |
A: The supplemental bill is
normally issued within six months after the close of escrow, or
completion of new construction. Click here for CLAIM FOR NEW CONSTRUCTION EXCLUSION FROM SUPPLEMENTAL
ASSESSMENT. This document is in AcrobatPDF
format.
| Q: Can I receive more than
one supplemental property tax bill for a single change-in-ownership
or completion of new construction? |
A: Yes. If the change-of-ownership
or new construction occurs between January 1st and May 31st, a second
supplemental assessment will be required for the next fiscal year
(July 1 through June 30).
| Q: Will new construction
such as a room addition cause a supplemental assessment? |
A: Yes. A supplemental assessment
will be issued based on the added value of the new addition. For
more information click here for REAPPRAISALS - MAJOR REMODEL.
| Q: Do all supplemental
assessments create new tax bills? |
A: No. If the new value of the
property is less than the previous assessed value, there will be
a refund issued to the new owner. Approximately 25 percent of all
supplemental assessments result in refunds.
| Q: If I have an impound
account, will the supplemental tax bill be sent to my mortgage
company? |
A: No. The supplemental tax
bill is sent directly to you by the Tax Collector rather than to
your mortgage company as may be the case with the regular property
tax bill.
| Q: If the property
resells again within a few months, will the supplemental tax
bill be prorated among the owners? |
A: Yes. If another sale or transfer
of the property occurs before the mailing of the supplemental tax
bill, the supplemental taxes will be prorated between the owners
by the Assessor’s Office.
| Q: What if I disagree with
the value on the supplemental assessments? |
A: If you disagree with the
value, please contract the Assessor’s branch office nearest
you, click here for OFFICE LOCATIONS
AND PHONE NUMBER, or the main office at (858) 505-6262.
| Q: Can I file an appeal
on the supplemental assessment? |
A: Yes. If you disagree with
the value, you must file an assessment appeals application with
the Clerk of the Board within 60 days from the mailing date of the
supplemental tax bill. For more information click here ASSESSMENT APPEALS PROCESS, or contact
the Clerk’s Office directly at (619) 531-5777 for an application
form.
| Q: What is an escaped assessment/tax
bill? |
A: An escaped assessment/tax
bill is the result of a reappraisable event that has not been reported
to the Assessor’s Office. For example, construction done without
a building permit or an unrecorded transfer of ownership.
| Q: What action does the
Assessor’s Office take upon discovery? |
A: Upon discovery the property
is reappraised to market value as of the date of the reassessable
event. The owner is notified and the tax bill is issued.
| Q: Who is responsible for
payment? |
A: Currently, the owner of the
property as of July 1st of the tax year in question is responsible
for the entire escaped bill. As of January 1, 1991, these escaped
bills will now be prorated between the owners for the period of
time they owned the property.
| Q: What is the most common
example of an escaped assessment? |
A: The most common example of
an escaped assessment is when the property owner dies and the executor
of the estate does not timely notify the Assessor’s Office
of the death.
| Q: Are there any penalties
on escaped tax bills? |
A: No. If the tax bills are
paid timely, there will not be any penalties or interest charged.
| Q: How far back can the
Assessor’s Office go in processing escaped assessments?
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A: An escaped
assessment can be processed back at least four years, and this is
typically the case for unreported new construction. For transfers
that are unrecorded, the Assessor’s Office can go back a total
of eight years.
"SPECIAL ASSESSMENTS"
MELLO-ROOS
Taxpayers often have questions about
special assessments and other fees that appear on their property-tax
bills. One such assessment is Mello-Roos fees, which appear on property-tax
bills with the name of the Community Facilities District fees. If
you have any questions call the Community Facilities District named
on your tax bill.
| Q: What are Mello-Roos
districts and how did they come about? |
A: Mello-Roos districts are
established by local governments at the request of a developer to
finance specific public facilities and services such as schools,
roads and libraries. Mello-Roos districts were authorized by state
law in 1982. This law allows any public agency to establish a Mello-Roos
district, which then can issue the necessary tax-exempt bonds and
impose fees to pay off these bonds.
| Q: How are these community
facilities bonds paid off? |
A: These bonds are paid off
by the property owners with the Mello-Roos district who are charged
a separate fee on their property-tax bills. Call your Mello-Roos
District for payment plans available.
| Q: What is a Mello-Roos
fee and how long does one last? |
A: A Mello-Roos fee is a separate
charge on the property-tax bill. This is in addition to the 1 percent
property-tax rate allowed by Proposition 13. Mello-Roos fees may
be levied only as long as they are needed to pay off the bonds.
Typically, the duration is 20-25 years.
| Q: How much are Mello-Roos
assessment fees? |
A: Mello-Roos fees range from
$174 to over $3,000 annually. The average fee is $1,488 per year.
| Q: Where are these Mello-Roos
districts located? |
A: Mello-Roos districts are
located throughout the County and are normally found in large, new
subdivisions.
| Q: How can I determine
if my property is in a Mello-Roos district? |
A: Your property-tax bill will
identify Mello-Roos fees as a CFD (Community Facilities District)
followed by a fund number and a fee amount.
| Q: If I have a question
about a Mello-Roos fee, whom should I call? |
A: If you have questions about
Mello-Roos fees, you should call the appropriate city or district
identified on your tax bill.
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