Tract or Parcel Map Service
What is this service?
A Tract or a Parcel Map is a process used to subdivide real property into smaller lots. As an example, a property developer my file a tract or parcel map in order to divide a large parcel into smaller parcels for individual sale.
Who can use this service?
Anyone can use this service.
Is there a charge for this service?
The fee is $67.00 per Parcel or Tract Map. There are additional processing fees with the County Assessor’s office, as well as with the city or town where the Tract Map will be physically taking place at. There will also be bonding done for public utility use.
What is the process?
Step 1: Assessor's Office
- Bring a copy of the new proposed map.
- Fill out a Map Bond Request Form.
- Pay the fee for the Map Bond Request Form.
Step 2: Auditor Division
- The Auditor Division reviews the Assessor's Office findings.
- The Auditor Division will generate and email a Tract Map Bond Request Form to the applicant. This form will contain estimates of the amount required for the bond.
Step 3: Board of Supervisors (or other legislative body)
- Applicant should reserve time on the Board agenda (or on the City Counsel agenda, if the project is located within city limits).
- Once the Board or City Counsel approves the map, a final map will be approved and stamped by the legislative body.
Step 4: County Clerk-Recorder
- Once approved by the legislative body (above), the final map with the original Bond will be recorded with the County Clerk-Recorder's Office.
Step 5: Paying Taxes
- If using a Cash Bond, the Tax Collector will pay all taxes that have been bonded for on the Bond Request Form. If tax bills are more than funds available, the Tax Collector will request additional funds from the applicant.
- In June of following year, If all taxes are paid, the Tax Collector will release any additional funds from the bond back to original payee.
- If using a Non-Cash Bond, the owners are still responsible for taxes due. If taxes are outstanding in June, the Tax Collector will use the Non-Cash Bond to pay for outstanding t axes.
- In June of following year, If all taxes are paid, the Tax Collector will release its ownership for the Non-Cash Bond.
Step 6: Public Works
- At time of bonding, the Tax Collector will supply the applicant with required documentation. The applicant must provide these documents to the Public Works department of the County (or the city if the property is located within city limits).
Step 7: Tax Collector's Office
- All taxes for all assessments referenced by the Assessor's Office (step 1) or the map must be paid in full before a Tax Bond can be received by the Tax Collector.
- Bonds may be filed as a "Cash Bond" (cash, check, or credit card) or a "Non-Cash Bond" (Surety, Line of Credit, or Certificate of Deposit).
- Applicant must supply a signed Authorization for Release of Bond. This document authorizes the Tax Collector to use the bond supplied, above, to pay any unpaid property taxes.
- Pay the $67 Tract Map Processing Fee to the Tax Collector's Office.
When and where is this service offered?
The Tax Collector's processes can be initiated at Tax Collector’s Office at the New Government Center in San Luis Obispo or through the mail. If you process through the mail the Tax Collector’s portion will take longer.
After April 10th, the Second Installment of the Annual Property Tax Bill must be paid with a 10% penalty and a delinquent cost.
After the Delinquency Date of April 10th, California law requires that a 10% penalty and a delinquent cost be imposed on unpaid second installments.
Please contact the Tax Collector at [email protected] or at (805) 781-5831 if you have questions about your tax bill.