Redemption Installment Plan
For prior year secured property tax delinquencies, a property owner may initiate an installment plan of redemption to redeem the property. Most prior year delinquent taxes may be eligible for a five year payment plan. This plan provides a means of paying secured property taxes that have been delinquent for one or more years, with payments being made in five or fewer installments in accordance with California Revenue and Taxation Code. While the installment plan is in good standing, the property may not be tax-defaulted subject to the power to sell, nor the right of redemption terminated.
Initiation Deadline for a Five-Year Payment Plan
An installment plan of redemption may be initiated on any tax-defaulted property anytime up to 5:00 p.m. on the last business day of June in the last year of default before being subject to sale.
How to Initiate a Five Year Payment Plan
To initiate a payment plan of redemption, you must
- Sign a Redemption Installment Plan Agreement (PDF).
- Make the first payment of at least 20 percent of the total original delinquent amount due at the time the contract is initiated.
- All other tax bills are paid on time.
If you need to speak to a tax specialist, 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.
Five-Year Payment Plan Due Dates and Amounts
- Subsequent installments must be paid by April 10th of each year. This includes any tax bills issued in the final year of your payment plan.
- All current year tax bills must be paid by April 10th of each year.
- Subsequent installment payments must be at least 20 percent of the original delinquent amount due plus all accrued penalty interest of 1.5 percent per month on the unpaid balance from the last payment date.
Because subsequent payments include interest accrued since the last installment payment, it is necessary to contact the tax collector's office between 9:00 a.m. and 4:00 p.m. Monday through Friday, excluding holidays at 925-608-9500 for the amount of each subsequent payment.
Default (Cancellation) of Five Year Payment Plan
After the first payment, if either the required five year installment payment or the annual current year tax is not paid by April 10 in any tax year, the installment plan will default.
After default, redemption penalties will be re-calculated from the original date of default as if no payment plan was initiated. This may result in a substantial increase in the amount of prior year delinquent taxes outstanding. After re-calculation of the redemption penalties, the payments received through the five year payment plan are deducted from the payoff amount.
After the plan defaults, a new payment plan cannot be started until after July 1 of the following fiscal year. If the property will be tax-defaulted and subject to the tax collector's power to sell on July 1 after the plan is defaulted, a new payment plan may not be started. However, a complete redemption of the property may be made with credit given for the amount paid on the installment plan.
Online Tax Bill Information and Payments
Prior-year delinquent tax amounts and the status of your five-year payment plan are available online. To look up a parcel online, you will need the first nine (9) digits of the Assessor's Parcel Number (APN). If you do not have the parcel number, you can look up the account by entering the situs address of the property.