In accordance with the provisions of Chapter 21.40, §150, of the Subdivision Map Act, and §§ 66493 and 66494 of the California State Government Code, persons filing Tract or Parcel Maps must post security for payment of taxes or special assessments, which are a lien as of January 1 and not yet due and payable, with the Office of the County Tax Collector. In addition, any current or prior years taxes due must be paid in full before the County Tax Collector can sign the Tract or Parcel Map.
The yearly tax lien date is January 1, for the fiscal year beginning July 1 and ending the following June 30. Maps not bonded, signed, and recorded in the County Recorder's Office before January 1 must be resubmitted to the Assessor. The taxes for the new fiscal year must be estimated for bonding for those parcels referenced on the map.
The bond sheet you receive from the County Auditor-Controller's Office indicates whether an amount is required to bond for both the Secured Property Tax Roll and/or the Supplemental Roll. The Secured Property Tax Roll represents the annual property taxes due November 1 and February 1 of each fiscal year. The Supplemental Roll represents taxes generated due to a change of ownership or completion of new construction.
If a map is filed between January 1 and November 1, a bond must be posted for the entire fiscal year. If the map is filed after November 1 and prior to January 1, both installments of the current year's taxes must be paid, and a bond may be required for estimated supplemental taxes. The County Tax Collector's Office currently accepts the following six (6) types of payment for bonds:
2) Personal Checks
3) Money Orders/Cashier's Checks
4) Letters of Credit
5) Certificates of Deposit
6) Surety Bonds
Once all taxes due have been collected and the required bond has been posted, the County Tax Collector will sign the bond and certificate sheets. Questions regarding bonds or taxes owed may be directed to the County Tax Collector's Office at (805) 781-5832.
Once the bond is posted, an Authorization for Release of Bond Posted must be signed and kept on file with the County Tax Collector's Office.
BONDS WILL BE APPLIED AS FOLLOWS:
CASH, PERSONAL CHECKS, MONEY ORDERS, OR CASHIER'S CHECKS
Cash, personal checks, money orders, or cashier's checks WILL BE USED to pay the taxes on the parcels referenced on the map, as the tax bills are issued. Any excess cash bond amounts are refunded at the end of the fiscal year, providing all taxes have been paid.
Prior to November 1, Subdividers of a Parcel Map or lot split, involving four (4) or less lots, may apply for a segregation of the tax bill. To apply for a segregated bill, a copy of the Deed or Deed of Trust recording the sale of at least one lot is necessary. Please be advised that only one segregation of a tax bill is allowable by law per fiscal year on the original parcel.
Please notify the County Tax Collector's Office at (805) 781-5832 prior to November 1 if a Segregation Application has been filed, so money will not be used to pay the unsegregated tax bill(s). State law does not allow for segregation of tax bills for Tract Maps or condominium developments. Information regarding the procedure to segregate tax bills may be obtained from the County Tax Collector's Office at (805) 781-5836.