Fees
The Treasurer-Tax Collector is required by the County Administrative Code to collect fees for certain services.
Below is a list of the services and the attached fee:
Secured Tax Collection Fees
Service | Fee |
1. Delinquent Tax Installment Plan Setup (5-year plan) | $76 |
2. Delinquent Tax Installment Plan Maintenance (5-year plan) | $81 |
3. Escaped Tax Installment Plan Setup (4-year plan) | $71 |
4. Escaped Tax Installment Plan Maintenance (4-year plan) | $76 |
5. Subdivision Map Tax Clearance Certificate | $108 |
6. Separate Assessment | $298 |
7. Delinquent Tax Records & Notice | $10 |
8. Redemption | $33 |
DEFINITIONS
- DELINQUENT TAX INSTALLMENT PLAN SETUP FEE: This fee will be
due when you make your first payment to your installment account to
reimburse the County for the cost of setting up new five-year
installment plans.
- DELINQUENT TAX MAINTENANCE
PLAN FEE: This fee will be due each year when you make payment
installments to reimburse the County for the ongoing costs of
maintaining the plan records, mailing reminder and default notices,
and coding defaults in the mainframe system.
- ESCAPED TAX INSTALLMENT PLAN SETUP FEE: This fee will be
due when you make your first payment to your installment account to
reimburse the County for the cost of setting up new four-year
installment plans.
- ESCAPED TAX MAINTENANCE
PLAN FEE: This fee will be due each year when you make payment
installments to reimburse the County for the ongoing costs of
maintaining the plan records, mailing reminder and default notices,
and coding defaults in the mainframe system.
- ISSUANCE OF SUBDIVISION PARCEL MAP TAX CLEARANCE CERTIFICATE:
This fee will be charged before our office prepares a certificate or
statement.
- SEPARATE ASSESSMENT FEE: This fee
will be charged before our office processes an application for
separate assessment to recover the costs of processing the
application, as well as the ongoing costs of separate assessment,
billings, and mailings.
- DELINQUENT TAX
RECORDS AND NOTICE FEE: This fee is added to unpaid accounts after
the second installment delinquency deadline to reimburse the County
for the costs of preparing delinquent tax records and giving notice
of the delinquency.
- REDEMPTION FEE: This fee is added to unpaid delinquent accounts on July 1 to reimburse the County for the costs of preparing and giving notice of prior-year tax delinquencies and processing redemptions of tax-defaulted parcels.
Unsecured Tax Collection Fees
Service | Fee |
1. Bulk Transfer | $53 |
2. Certificate of Lien Preparation | $22 |
3. DMV Hold & Release | $31 |
4. Duplicate Release of Lien | $34 + recording
costs |
5. FAA Lien Filing | Actual costs |
6. Manufactured Home Tax Clearance Certificate | $45 |
7. Release of Lien | $20 + recording costs |
8. U.S. Coast Guard Lien Filing | Actual
costs |
9. Unsecured Civil Process | Actual costs |
10. Unsecured Delinquent Assignment | $79 per bill + mileage/postage |
11. Unsecured Final Notice | $35 |
12. Unsecured Seizure | $82 + actual costs |
DEFINITIONS
- BULK TRANSFER FEE: This
fee will be assessed and become part of the total amount due stated
in the demand for any tax liability that is owed to the
Treasurer-Tax Collector pursuant to receipt of a Bulk Sale
notice.
- CERTIFICATE OF LIEN PREPARATION FEE:
This fee will be assessed and added to the amount necessary to
satisfy the lien for each lien and/or release of lien
recorded/filed. This fee will reimburse the Tax Collector for costs
incurred in preparing the lien and/or release of lien and recording
of documents with each agency/jurisdiction in which a lien is being
recorded.
- DMV HOLD & RELEASE FEE: This
fee will be assessed each time a hold is placed or released on a
title renewal or transfer of a tax delinquent vessel. This fee will
reimburse the Tax Collector for costs incurred in placing/releasing
the hold as well as the cost of providing notice of the hold to the
taxpayer.
- DUPLICATE RELEASE OF LIEN FEE: This
fee will be assessed to unsecured accounts upon a request to issue a
duplicate Release of Lien. This fee will reimburse the Tax Collector
for the costs incurred in researching and verifying that the tax
bill that is paid and generating a new Release of Lien. There may be
an additional charge to recover the actual recording cost if the
release is recorded by the Treasurer-Tax Collector.
- FAA LIEN FILING FEE: This fee will be assessed to unsecured
accounts for aircraft each time a lien is filed with the Federal
Aviation Agency. This fee will reimburse the Tax Collector for the
actual costs incurred in filing the lien and/or release of lien. In
addition to the charges for filing and/or releasing a lien with this
agency, the CERTIFICATE OF LIEN PREPARATION FEE will apply.
- MANUFACTURED HOME TAX CLEARANCE CERTIFICATE FEE:
This fee will be assessed if a previously issued tax clearance
certificate or conditional tax clearance certificate expires prior
to the date upon which title transfers.
- RELEASE OF LIEN FEE: This fee will be assessed and added to the
amount necessary to satisfy the lien. This fee will reimburse the
Tax Collector for costs incurred in preparing the release of lien.
There may be an additional charge to recover the actual recording
cost if the release is recorded by the Treasurer-Tax
Collector.
- U.S. COAST GUARD FEE: This fee
will be assessed to unsecured accounts for vessels registered with
the U.S. Coast Guard each time a lien is filed with the U.S. Coast
Guard. This fee will reimburse the Tax Collector for the actual
costs incurred to file the lien and/or release of lien. In addition
to the charges for filing and/or releasing a lien with this agency,
the CERTIFICATE OF LIEN PREPARATION FEE will apply.
- UNSECURED CIVIL PROCESS FEE: This fee will be assessed to
accounts requiring Sheriff’s services for civil processes to
reimburse the County for statutory costs, fees, and actual expenses
incurred for the service and performance of civil process collection
actions.
- UNSECURED DELINQUENT ASSIGNMENT FEE:
This fee will be assessed to delinquent unsecured accounts at the
time of assignment to an Enforcement Officer to recover costs
involved to contact, and demand payment for the tax delinquency; and
to protect the County's lien interest against the Assessee.
- UNSECURED FINAL NOTICE FEE: This fee will be
assessed to delinquent unsecured accounts that are not assigned to
an Enforcement Officer for collection. If the tax bill for an
account is assigned to an Enforcement Officer, this fee is included
in the UNSECURED DELINQUENT ASSIGNMENT FEE and not separately
assessed.
- UNSECURED SEIZURE FEE: This fee will be assessed to accounts to reimburse the Tax Collector for expenses incurred in serving notice of the seizure action to the party and the actual costs incurred for the performance of personal property seizures. This fee is charged once per seizure action, even if multiple entities are being served with the seizure notice for an account, and accrues to the total due for all tax bills that are included in the account.
Property Tax Auction Fees
Service | Fee |
1. Tax Sale Party of lnterest Search and Notice |
$236 |
2. Tax Sale Rescission Recording | Actual Costs |
3. Tax Sale Publication | Actual Costs |
4. Tax Sale Preparation | $150 |
5. Tax Sale Personal Contact | $257 + mileage |
6. Tax Sale County | $378 |
7. Tax Sale State | $1.50 |
8. Excess Proceeds Notice | $120 |
9. Excess Proceeds Claim Submittal |
$343 |
- TAX SALE PARTY OF
INTEREST SEARCH & NOTICE FEE: This fee will be assessed to each
parcel after Notice of Power of Sale is recorded. This fee will
recover the costs of obtaining the names and last known mailing
addresses of parties of interest, and providing Notice of Power of
Sale. This fee will be collected from property owners who redeem
property prior to the day of the tax sale or deducted from the
proceeds of property sold at the County Tax Sale.
- TAX SALE RESCISSION RECORDING FEE: This fee will be assessed to
each parcel after the Notice of Power of Sale is recorded to
reimburse the Recorder for the cost of recording a rescission of the
Notice of Power of Sale. This fee will be collected from property
owners who redeem property prior to the day of the tax sale or
deducted from the proceeds of property sold at the County Tax
Sale.
- TAX SALE PUBLICATION FEE: This fee will
be assessed to each parcel after the County has published notice of
the intended tax sale to reimburse the County for the costs of
publication. This fee will be collected from property owners who
redeem property prior to the day of the tax sale but after the
county has incurred publication or deducted from the proceeds of
property sold at the County Tax Sale.
- TAX
SALE PREPARATION FEE: This fee will be assessed to each parcel
ninety (90) days prior to the intended tax sale to reimburse the
County for costs incurred in preparing to conduct the tax sale. This
fee will be collected from property owners who redeem property
within ninety (90) days of the proposed tax sale or deducted from
the proceeds of property sold at the County Tax Sale.
- TAX SALE PERSONAL CONTACT FEE: This fee will be assessed to
owner occupied properties subject to the Tax Collector's Power of
Sale. This fee will reimburse the County for costs incurred in
providing the owner with personal notification of the proposed tax
sale and apprising him or her of their redemption rights. The fee
will be collected from property owners who redeem property prior to
the day of the tax sale or deducted from the proceeds of property
sold at the County Tax Sale.
- TAX SALE COUNTY
FEE: This fee will be deducted from the proceeds of each parcel sold
at the County Tax Sale to reimburse the Comity for the cost of
conducting the sale. This fee will not be assessed to property
owners who redeem property prior to the day of the tax sale. This
fee is subject to refund only upon cancellation of sale by the
Treasurer-Tax Collector in accordance with R&T Code Section 3731
& 3731.1.
- TAX SALE STATE FEE: This fee
will be deducted from the proceeds of each parcel sold at the tax
sale.
- EXCESS PROCEEDS NOTICE FEE: This fee
will be deducted from the excess proceeds of sold parcels. This fee
will reimburse the County for costs incurred in obtaining the name
and last known mailing address of parties of interest, and mailing
or publishing notice of the right to claim the excess proceeds.
Notification of available excess proceeds will not be distributed
for excess proceeds amounts that are equal to or less than one
hundred fifty dollars ($150).
- EXCESS PROCEEDS CLAIM SUBMITTAL FEE: This fee will be assessed to claimants and deducted from available excess proceeds when the claimant submits an application to claim excess proceeds. This fee will recover the cost of administering and processing claims. A refund of the excess proceeds claim submittal fee will only be allowable if the sale of property is cancelled after excess proceeds have been disbursed.
Miscellaneous Fees
Service | Fee |
Certified Copies | $2 |
Copies | $1 |
Returned Check | $25 |
Time and Material Labor Rates
STANDARD BILLING RATES/TIME AND MATERIAL RATES: Unless otherwise specified, all fees and time and material charges shall be calculated and will be charged using the following standard hourly billing rates:
TAX COLLECTION
CLASS | CLASS TITLE | TIME & MATERIAL RATE |
0270 | Chief Deputy Tax Collector |
$278 |
2169 | Manager TTC | $173 |
2457 | Tax Payment Processor |
$90 |
2458 | Senior Tax Payment Processor | $100 |
2482 | Assistant Manager TTC |
$170 |
2563 | TTC Specialist |
$89 |
2564 | Senior TTC Specialist |
$89 |
2565 | Supervisor TTC Specialist |
$89 |
2566 | Principal TTC Specialist |
$89 |
2567 | Tax Payment Enforcement Officer | $116 |
2568 | Senior Tax Payment Enforcement Officer | $140 |
TREASURY
CLASS | CLASS TITLE | TIME & MATERIAL RATE |
2169 | Manager TTC | $173 |
2425 | Associate Accountant | $191 |
2482 | Assistant Manager TTC | $170 |
2505 | Senior Accountant | $191 |
2563 | TTC Specialist | $89 |
2564 | Senior TTC Specialist | $89 |
2565 | Supervisor TTC Specialist | $89 |
2405 | Staff Accountant | $89 |
0280 | Chief Deputy County Treasurer | $278 |
0286 | Investment Officer | $174 |
0288 | Chief Investment Officer | $275 |
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MISCELLANEOUS: The fee for items not listed in the above fee schedules, including research, shall be determined by the actual costs incurred by Treasurer-Tax Collector's Office. The cost will be determined by using the labor rates, time, and material.
These fees were put into place through an ordinance passed by the San Diego County Board of Supervisors in 2011.