Annual San Diego County property tax bills are sent out in October of each year. The bill is payable in two installments.
- The 1st installment is due on November 1st and is delinquent if the payment is not received by 5:00pm or postmarked by December 10th. A 10% penalty is assessed for delinquent payments.
- The 2nd installment is due on February 1st and is delinquent if the payment is not received by 5:00pm or postmarked by April 10th. A 10% penalty + $10 fee is assessed for delinquent payments.
If December 10th or April 10th fall on a Saturday, Sunday or legal holiday, the delinquency date is the next business day.
Both installment can be paid at the same time. If you choose to pay both installments in one payment be sure to include the first and second installment stubs with your payment.
Buyers: If you close escrow after the tax bills have been issued and sent to the Seller in the Fall, you will NOT receive an additional copy and/or reminder before the 2nd installment is due.
PAYMENT DEADLINE SUMMARY
Installment Due Date Delinquency Date Penalty, If Delinquent
1st November 1st December 10th 10% of amount due
2nd February 1st April 10th 10% of amount due + $10
Tax Period Covered By Each Installment:
- 1st Installment: Covers taxes from July 1st through December 31st
- 2nd installment: Covers taxes from January 1st through June 30th
- Tax bills are sent out only once a year around October 1st.
- Most Counties have a cut-off time to make changes, which is around March in the year the tax bill is sent.
- If close of escrow is after March, the October Tax Bill might still be mailed out in the name of the previous owner and to their address.
- Buyers closing escrow between March 1st and November 1st, please be aware that the tax bill may be issued in the previous owner’s name. Remember this bill is still the responsibility of the new Buyer. If you do not receive a tax bill and the due dates for taxes are approaching, please contact the County Tax Collector to avoid any penalties.
- You may receive a supplemental tax bill during your first year of ownership. The supplemental tax is for additional tax owed based on the new purchase price. Please note that Supplemental Tax Bills are NOT paid out of the Lender impound account and it is the new Owners responsibility to pay Supplemental Taxes upon request.
County Tax Collector Websites
Information courtesy of Great Pacific Escrow.