Monday, November 03, 2025

A Payment Plan May Be Started for These Prior Year Delinquent Taxes

California law allows for payment of prior year delinquent taxes via a payment plan. There are two available Payment Plan types:

1.   Monthly Payment Plan of Redemption

·         Pay a one-time set-up fee of $77.00.

·         Make monthly payments of at least $100.00 plus a recurring payment processing fee (either $6.00 for email or $9.00 for physical mail – (*) see below).

·         Please note, as required by California Revenue & Taxation Code, interest continues to accrue on the unpaid taxes at the rate of 1.5% monthly (18% annually).

·         We advise the taxpayer to pay at least the recommended minimum payment amount (outlined in the schedule provided at the plan’s outset).  The entire balance must be paid within 5 years of the original default date to avoid the Tax Collector’s “Power of Sale.” (*) A monthly statement with a recommended payment amount will be provided via either email or physical mail depending on the taxpayer’s preference.

·         Though payments of less than the recommended amount are allowed, the prior year balance must be fully paid before the 5^th year of default to avoid the Power of Sale. Please note that the monthly payment applies to the prior year balance only. Current year taxes must be paid separately to avoid additional penalties.

2.   Annual Payment Plan of Redemption

·         Payment of at least 20% of the total prior year amount due at the time that the plan is started plus any annual or supplemental tax bills that are due for the current year. Larger installment payments will result in less interest accruing over the course of the installment plan.

·         Payment of a one-time set-up fee of $64.00.

·         One annual payment of at least 20% of the original plan amount plus accrued interest must be made each Fiscal Year (between July 1 and April 10) for five years total.

·         Please note, as required by California Revenue & Taxation Code, interest continues to accrue on the unpaid balance at a rate of 1.5% per month (18% annually).

·         Annual payment plans are only available for assessments that have been in default for less than 5 years.

·         All other property taxes on this parcel, such as Current Year and any Supplemental bills, must be paid on or before the delinquent dates.

·         Unlike the Monthly Payment Plan, the Annual Payment Plan, if properly maintained, will protect the parcel from the recording of the Power of Sale.

Please contact the Tax Collector’s office at [email protected] or at (805) 781-5836 for more details or to initiate a Monthly or Annual Payment Plan.