Escape Assessment Installment Plan
Some secured escape assessment tax bills and unsecured business property or vessel escape assessment tax bills may be eligible to be paid on a four-year payment plan (PDF) in accordance with the California Revenue and Taxation Code §4837.5.
Qualifications For A Four-Year Payment Plan
Tax bills for prior year escape assessments may be paid in installments over a four-year period, at your option, if all of the following qualifications are met:
- The additional tax due is over $500;
- You file a written request with the tax collector requesting installment payments by the later of either the due date or April 10 for Secured taxes or August 31 for Unsecured taxes, whichever is applicable, and
- All other taxes due are paid on time.
How To Initiate A Four-Year Payment Plan
To enroll a secured escape assessment tax on the four year payment plan, a written request must be filed before April 10th of the current fiscal year or by the last day of the month following the month in which the tax bill was mailed, whichever is later. If you have any questions regarding this payment plan, please call the tax collector's office between 9:00 a.m. and 4:00 p.m. Monday through Friday, excluding holidays at 925-608-9500.
To enroll an unsecured escape business property or escape vessel assessment tax bill on the four-year payment plan, a written request must be filed before August 31st of the current fiscal year, or by the last day of the month following the month in which the tax bill was mailed, whichever is later. If you have any questions regarding this payment plan, please call the tax collector's office between 9:00 a.m. and 4:00 p.m. Monday through Friday, excluding holidays at 925-608-9500.
If you elect to make installment payments, you must pay 20 percent of the amount due no later than the deadline for filing the written request and have all current and existing delinquent taxes paid in full. In each succeeding year, you must pay at least 20 percent of the original amount due before April 10 for secured taxes or August 31 for unsecured taxes, as well as pay all bills issued on the current roll by their installment due dates.
Penalties and Interest
There are no penalties due on the installment plan if your payments are made on time. However, if the county assessor determines that the escape or under-assessment was due, in whole or in part, to the error, omission, or fault of the assessee, then interest at the rate of three-fourths of one percent per month (.0075), calculated from the date of the deadline for filing the written request to the date that payment is due, shall be added to the outstanding balance.
Default (Cancellation) of Four-Year Payment Plan
If any installment or any current year taxes are not paid by the due dates, the installment payment plan defaults and the remaining balance will then be due and payable. The bills shall be subject to all applicable penalties and the installment payment plan cannot be restarted. Any of the following conditions will default (cancel) an active four-year payment plan:
- Succeeding installments not received by April 10 for secured taxes or August 31 for unsecured taxes each year.
- Current year taxes not paid in full by April 10 for secured taxes or August 31 for unsecured taxes each year. This includes any tax bills issued in the final year of your payment plan.
- Supplemental bills and other current escape bills not paid timely.
- Change of ownership on the taxed property.
If you have any questions regarding the basis for the assessment, please contact the assessor's office at 925-313-7400.