San Diego County Property Tax - Supplemental Property Tax

Purpose – We’ve all become accustomed to the level of services provided by our local communities. Schools, police and fire protection, libraries and paved roads are only a few of the amenities that the property taxes we pay to the County make possible. Without paying property taxes, we couldn’t support any of the above.

When and where do I pay my property taxes? – Tax bills are sent to you or your designee (such as your mortgage company) by the San Diego County Treasurer’s Office and can be paid directly to that office in person or by mailing in your payment. You can also pay your property taxes by using credit card (VISA, Master Card) or echeck by phone or online. There is no convenience fee for using echeck but a 1.88% fee is charged by credit card company. Tax payments must be made on or before December 10th (First installment) and on or before April 10th (Second installment) of each year.

San Diego County Property Tax - 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 1.5% 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 1.5% 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.

Supplemental Property Tax

Often times, supplemental property taxes come as a surprise to new homeowners. These tips should help you understand what supplemental property tax is for and how it affects a new homeowner.

How do supplemental taxes affect you? – Supplemental property taxes only affect individuals who are buying new property or initiating new construction. After the purchase or new construction is complete, the new owner will receive a bill for supplemental property taxes which will become a lien against the property as of the date of ownership change or the date of completion of new construction.

When and how are the supplemental property tax bills generated? – It’s not easy to predict when the new property owner will be billed. It may be as soon as three weeks after escrow closes or the new construction is complete. It also might take six months or more, depending on the workloads of the County Assessor, County Controller/Auditor and the County Tax Collector.
The assessor will appraise the property and advise the owner of the new supplemental assessment amount. The property owner will then have the opportunity to discuss the valuation, apply for a Homeowner’s Exemption and be informed of their right to file an Assessment Appeal. The County Assessor then calculates the amount of the supplemental tax and the County Tax Collector mails a supplemental tax bill to the property owner. The bill will identify the amount of the supplemental tax and the date the taxes will become delinquent.

Can the supplemental tax bill be paid in installments? – All supplemental taxes are payable in two equal installments. The taxes are due on the date the bill is mailed and are delinquent on specified dates depending on the month the bill is mailed as follows:
(1) If the bill is mailed within the months of July through October, the first installment will become delinquent on December 10th of the same year. The second installment will become delinquent on April 10th of the next year.
(2) If the bill is mailed within the months of November through June, the first installment will become delinquent on the last day of the month following the month in which the bill is mailed. The second installment shall become delinquent on the last day of the fourth calendar month following the date the first installment is delinquent.

Will supplemental property taxes be prorated in escrow? – No. Unlike ordinary annual taxes, the supplemental tax is a one-time tax due for the period from the date of new ownership or completion of new construction, until the end of the tax year on June 30. The obligation for this tax is entirely that of the property owner.

Other Property Taxes

Besides the regular and supplemental property taxes, if you buy a home in some of the Downtown San Diego buildings, a one time 1% transfer fee to CCDC will be accessed. Also some newer developed communities impose an additional property tax to their residents called Mello – Roos Tax.