The Erroneous Payment Form is issued by the San Diego County Treasurer-Tax Collector (SDTTC) to identify tax payments that were inadvertently applied to the wrong parcel or bill. It is one of the San Diego County property tax forms, and it lets you name the bills the payment should have gone to, or ask whether a refund is warranted. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the SDTTC.
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What is Erroneous Payment Form – San Diego County, CA?
The Erroneous Payment Form, titled "Request for Erroneous Payment" on its second page, is the San Diego County Treasurer-Tax Collector form used to identify tax payments inadvertently applied to the wrong parcel or parcels, to specify the correct tax bills for them, or to determine whether a refund is warranted.
The form collects the requestor's contact details, the unintended parcel or bill with the amount paid, the payment date and the way it was paid (check, web, phone or E-Lock), the intended parcel or bill with its property owner and address, and the amount due. It also asks for a detailed explanation of how the taxes were paid in error.
Page 2 explains the rules behind the request. Under section 4911 of the California Revenue & Taxation (R&T) Code, the tax collector transfers a payment to the intended property when the payer shows by substantial evidence that it was meant for another property. If the payer has no property in the county to which the payment properly applies, the tax collector may cancel the payment and refund the amount after verifying it. Penalties attach by operation of law and can be canceled only under the specific conditions the R&T Code authorizes.
If the request is approved, the Treasurer-Tax Collector responds in writing. If it is denied, the taxpayer is notified in writing with the reason.
Who needs to file Erroneous Payment Form – San Diego County, CA?
Use this form if you, as an assessee or the agent of an assessee, paid property tax on a parcel other than the one you intended, or if a payment you made was credited to a different property through no fault of yours. The form is also the request to use when you mistakenly paid an amount of tax and have no property in San Diego County to which that payment properly applies, in which case a refund may be considered.
In each case the R&T Code text printed on the form requires you to convince the tax collector by substantial evidence that the payment was a mistake or belonged to another property. The form asks for a detailed explanation and for a copy of your payment receipt and a government-issued photo ID for that reason.
The form is not a request to cancel penalties in general. It states that penalties attach by operation of law and may be canceled only under specific conditions authorized by the R&T Code. The requestor signs by name and date at the bottom of page 1; the form does not describe a separate representative section.
When to file Erroneous Payment Form – San Diego County, CA
File the request as soon as you discover that a payment was applied to the wrong parcel or paid by mistake. Section 4911 of the R&T Code, quoted on the form, allows the transfer or cancellation at any time before a guaranty or certificate of title issues for the unintended property and before two years have elapsed since the date of payment.
The form itself sets no other due date. Because the two-year limit runs from the payment date, keep the payment receipt, which also has to be attached. Once you submit the request, the Treasurer-Tax Collector responds in writing, either approving it or denying it with the reason; the form gives no processing time.
Documents you need
- A copy of your payment receipt for the payment made in error; the form says to attach it.
- A copy of a government-issued photo ID; the form says to attach it with the receipt.
- A detailed written explanation of how the taxes were paid in error, entered on the form, which supports the substantial evidence the R&T Code requires.
How to fill out Erroneous Payment Form – San Diego County, CA
Enter your contact information
At the top of the form, fill in your Name, Phone and Email Address. These are how the Treasurer-Tax Collector reaches you with its written response.
Identify the unintended parcel or bill
Enter the Unintended Parcel(s)/Bill(s) where the payment was applied, the Amount Paid and the Payment Date. Use the parcel or bill numbers shown on your receipt.
Mark how the payment was made
Next to Paid By, select Check, Web, Phone or E-Lock, matching the way you made the payment.
Enter the unintended address
Write the Unintended Address, the property address of the parcel that received the payment by mistake.
Identify the intended parcel or bill
Enter the Intended Parcel(s)/Bill(s) the payment should have gone to, the Property Owner and the Intended Address.
Enter the amount due
Fill in the Amount Due $ field for the intended bill(s), the amount the payment is meant to cover.
Explain how the error happened
In the space provided, write a detailed explanation of how the taxes were paid in error. Clear facts help show the payment was intended for another property.
Sign with name and date
Enter the Name of Requestor and the Date at the bottom of page 1.
Review, download and attach documents
Check that every item highlighted in red is complete, then download or print the completed PDF from FillingPDF. Add your payment receipt and government-issued photo ID, and submit as described under How to submit.
How to submit Erroneous Payment Form – San Diego County, CA
You can send the completed form by email or drop it off in person at a Treasurer-Tax Collector location.
- Email: save the completed PDF and email it as an attachment to [email protected], together with a copy of your payment receipt and a government-issued photo ID.
- In person: drop the form off at any SDTTC location. The office locations are listed at www.sdttc.com. The form's footer gives the office as 1600 Pacific Highway Rm. 162, San Diego, CA 92101.
The form prints no mailing address and no online submission portal. The Treasurer-Tax Collector answers in writing, whether the request is approved or denied. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving out items highlighted in red; the form says they are required and must be submitted.
- Submitting the form without a copy of the payment receipt or a government-issued photo ID, both of which the form says to attach.
- Writing a vague explanation instead of a detailed account of how the taxes were paid in error, when the R&T Code requires substantial evidence.
- Waiting until two years have passed since the payment date; section 4911 sets that limit for transfers and cancellations.
- Filing after a guaranty or certificate of title has issued for the unintended property, which section 4911 treats as a cutoff.
- Emailing a printout or screenshot instead of saving the completed PDF and attaching it, as the form directs.
- Expecting this form to cancel penalties automatically; the form says penalties attach by operation of law and are canceled only under specific R&T Code conditions.
- Asking for a refund when you do have property in the county to which the payment applies; the refund language covers taxpayers with no such property.
Frequently asked questions
What is the Erroneous Payment Form in San Diego County?
It is a San Diego County Treasurer-Tax Collector form used to identify tax payments applied to the wrong parcel, to name the bills they should be applied to, or to determine whether a refund is warranted.
How do I move a property tax payment made to the wrong parcel in San Diego County?
Complete the Erroneous Payment Form with the unintended and intended parcels, a detailed explanation, your payment receipt and a government-issued photo ID. Email it to [email protected] or drop it off at an SDTTC location.
Is there a deadline to request an erroneous payment transfer?
Yes. Section 4911 of the R&T Code, printed on the form, allows the transfer or cancellation before a guaranty or certificate of title issues for the unintended property and before two years have elapsed since the payment date.
What do I need to attach to the Erroneous Payment Form?
Attach a copy of your payment receipt and a government-issued photo ID. The form also asks for a detailed explanation of how the taxes were paid in error, written in the space provided on the form.
Can I get a refund for a payment made by mistake?
Possibly. If the taxpayer has no property in the county to which the payment properly applies, the tax collector may cancel the payment and refund the amount after verifying that it was erroneous.
Where do I send the Erroneous Payment Form?
Save the completed PDF and email it as an attachment to [email protected], or drop it off at any SDTTC location. Office locations are listed at www.sdttc.com. The form names no mailing address.
What happens after I submit the request?
The Treasurer-Tax Collector responds in writing. If the request is approved you receive a written response; if it is denied, you are notified in writing with the reason for the denial.
Can I fill out the Erroneous Payment Form online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the SDTTC and does not submit the form; you email or deliver it through the SDTTC channels.
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