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Property Taxes

San Diego Property Taxes

San Diego’s tax year begins on July first, and property taxes for the fiscal year commence on that date. The key dates to remember for property taxes are IMPORTANT DATES TO REMEMBER: July 1 – Beginning of fiscal year January 1 – Unsecured bills mailed out; Lien date for unsecured taxes. August 31 – Unsecured deadline. A 10% penalty is added. September – Treasurer-Tax Collector mails out original secured property tax bills November 1 – First installment is due (Secured Property Tax) and delinquent Unsecured accounts are changed additional penalties of 1½% until paid. December 10 – First installment payment deadline. A 10% penalty is added after 5:00 p.m. * February 1 – Second installment due (Secured Property Tax) April 10 – Second installment payment deadline. A 10% penalty plus $10.00 cost is added after 5:00 p.m. * May – Treasurer-Tax Collector mails delinquent notices for any unpaid, regular current taxes June 30 – End of fiscal year July 1 – Delinquent Secured accounts are transferred to delinquent tax roll and additional penalties added at 1- ½% per month on any unpaid tax amounts, plus $15.00 redemption fee * If a delinquent date falls on a weekend or holiday, the delinquent date is the next business day.

WHO COLLECTS PROPERTY TAXES?

The San Diego County Treasurer-Tax Collector is responsible for billing and collecting all County property taxes.

WHAT IS A “SECURED” PROPERTY TAX AND HOW IS IT DETERMINED?

Secured” refers to a property tax that is assessed against real property (e.g. land or improvements). San Diego County’s real property tax is an “ad valorem tax,” a tax according to value. Proposition 13 established the tax rate as 1% of current assessed value, plus voter-approved bonded indebtedness. Real property is assessed when there is a change in ownership or completion of new construction. Proposition 13 also provides that the assessed value of property can increase no more than 2% annually, based upon the California Consumer Price Index.

WHO MUST PAY PROPERTY TAXES?

All owners of real property must pay property taxes unless exempted by state law. Lessees must pay property taxes if they are leasing real estate from an owner whose property is exempt. Owners of business, industrial, agricultural and residential property must all pay property tax.

WHEN ARE ANNUAL PROPERTY TAXES DUE?

The first installment of secured property tax is due on November 1st and becomes delinquent after December 10th. The second installment is due February 1st and becomes delinquent after April 10th. If the delinquent date falls on a weekend or holiday, you have until the close of the next business day to pay your tax bill. The annual secured property tax bill are mailed beginning in October of each year. Please note that is your responsibility to obtain your tax bill. Failure to receive a bill will not prevent penalties from being imposed on a late payment. If you have not received your tax bill by November 1st, plTreasurer-Taxe Treasurer – Tax Collector’s office.

WHAT IS A SUPPLEMENTAL TAX BILL?

A supplemental tax bill is an additional bill that reflects the increase or decrease in the assessed value of real property. Supplemental tax bills are generated and mailed throughout the year, and must be paid in addition to the secured tax bill by the stated due dates.

WHAT IF I FAIL TO PAY MY PROPERTY TAXES BY THE DEADLINE?

Failure to meet each installment deadline results in a 10% penalty immediately following the delinquent date. A $10 charge is also added to the second installment. If payment is not received for either the first and/or second installments by June 30th, the property becomes “tax defaulted.” Penalties begin to accrue on July 1st, an 18% annual interest rate (1.5% per month), and a $15 redemption fee is added to the bill.

San Diego Property Tax Calendar

Oct. 1 – Annual Secured Tax bill mailing begins. Nov. 1st – First installment due Secured Property Tax due Dec. 10th – First installment delinquent date Last day to pay first installment without penalty (A 10% penalty attaches thereafter) Feb. 1st – Second installment due Secured Property Tax due Apr. 10th – Second installment delinquent date Last day to pay second installment without penalty (A 10% penalty and a $10.00 cost attaches thereafter) May 10th – Treasurer-Tax Collector mails a reminder notice of any unpaid, secured taxes Jun. 30th – Last day to pay current taxes and penalties prior to default Jul. 1st – Delinquent secured accounts are transferred to the defaulted tax roll and an additional 18% annual interest charge (1.5% per month) is applied to the base amount, plus a $15.00 redemption fee