Form M-4, the Parcel Segregation Request, is the form owners use to ask the San Diego County Assessor's Office to segregate one or more Assessor's parcels. It is one of the Assessor's forms touching San Diego County property tax parcels: the owners must agree to three printed conditions and check one reason before the request goes further. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original form is published by the Assessor/Recorder/County Clerk at arcc.sandiegocounty.gov.
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What is M-4?
Form M-4, Parcel Segregation Request (printed on the form as "Segregation Request") is the County of San Diego Assessor's Office form on which an owner, or an authorized agent, asks that a list of parcels be segregated, after agreeing to three conditions and choosing one reason.
The form opens with the line "PLEASE SEGREGATE THE FOLLOWING PARCELS" and states that parcels can be segregated only if all of its conditions are agreed to. The owners must check each of these:
- The request does not supersede requirements under zoning, building, lot split or subdivision ordinances.
- The request does not supersede the requirement to file with the Tax Collector to have a parcel separately valued on the current roll for the purpose of paying taxes; the form asks you to explain for which roll the request is applicable.
- There are no defaulted property taxes on any of the parcels.
You then check one reason: Condominium Plan or Certificate of Compliance on file, Owner's map per R&T Code 326, split according to lot lines from a recorded map, recreate parcel according to a same prior parcel, or Other with a written explanation.
The form carries its own warning: an Assessor's Parcel may not be a legal lot, and Planning and Development Services is the office to ask. The form is issued under the letterhead of the Assessor/Recorder/County Clerk of the County of San Diego, and the Assessor's Office details are printed at the top. It is not a lot split, a subdivision application or a filing with the Tax Collector.
Who needs to file M-4?
The owners of the parcels, or an authorized agent acting for them, complete Form M-4 when they want the San Diego County Assessor's Office to segregate parcels. The form has a line for the owner (or authorized agent) and a separate line for the owner's telephone number if an agent signs.
Conditions that decide whether the form can be used:
- All three conditions in the "PLEASE CHECK RECORD BEFORE GOING FURTHER" box must be checked. Owners who cannot agree to one of them cannot go further with this request.
- The parcels must have no defaulted property taxes. The form lists this as a condition.
- You must be able to check one reason for the request, such as an owner's map under R&T Code 326 or a split along lot lines from a recorded map.
The form does not replace zoning, building, lot split or subdivision requirements, and it does not replace filing with the Tax Collector for separate valuation on the current roll. It also warns that an Assessor's Parcel may not be a legal lot, so owners who need to know whether a parcel is a legal lot are directed to Planning and Development Services.
When to file M-4
File Form M-4 when you want parcels segregated and the three conditions printed on the form are true for them, in particular that no property taxes are in default on any of the parcels. The form prints no deadline or filing window of its own.
Timing matters in one respect: the form says that the request does not replace filing with the Tax Collector to have a parcel separately valued on the current roll for the purpose of paying taxes, and it asks you to explain for which roll the request is applicable. Decide which roll you mean before you complete that line, and check with the Assessor's Office at (619) 236-3771 about timing for the roll that interests you.
How to fill out M-4
Enter the date
Write the date of the request on the Date line at the top of the form.
List the parcels to segregate
Under PLEASE SEGREGATE THE FOLLOWING PARCELS, identify each parcel the request covers.
Check all three conditions
Check each box in the PLEASE CHECK RECORD BEFORE GOING FURTHER section: the zoning, building, lot split or subdivision condition; the Tax Collector condition; and the condition that no property taxes are defaulted on any parcel. All must be checked.
Explain the applicable roll
On the Tax Collector condition, explain for which roll the request is applicable, as the form asks.
Choose one reason
Under THE REASON FOR THIS REQUEST IS, check one box: Condominium Plan or Certificate of Compliance on file, Owner's map per R&T Code 326, split along lot lines from a recorded map, recreate parcel according to a same prior parcel, or Other.
Describe an Other reason
If you check Other, write the reason on the line next to it.
Enter owner or agent information
Under Owner (Or authorized agent), print the name and enter the telephone number, address and email requested in the required information block.
Sign the request
Sign on the signature line. If an authorized agent signs, enter the owner's telephone number on the line Owner's Telephone No. (If signed by agent).
Review and download the PDF
Check that the parcels, the checked boxes and the contact details are complete, then download or print the completed PDF from FillingPDF and deliver it to the Assessor's Office as described under How to submit.
How to submit M-4
The form names no submission channel of its own. It is headed with the Assessor's Office contact details, so the request is directed to that office. What the form prints:
- Assessor's Office: 1600 Pacific Highway, Suite 103, San Diego, CA 92101-2480.
- Phone and fax: (619) 236-3771; fax (619) 557-4056.
- Website: www.sdarcc.gov.
The Recorder/County Clerk's Office is printed separately (1600 Pacific Highway, Suite 260, San Diego, CA 92101-2400; P.O. Box 121750, San Diego, CA 92112-1750; (619) 237-0502; fax (619) 557-4155). The form does not tell you to send this request there. Before you send or deliver the request, call the Assessor's Office to confirm how it accepts Form M-4. The form asks for no attachments, and it does not state a fee or a processing time. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's Office channels.
Common mistakes to avoid
- Leaving one of the three conditions in the "PLEASE CHECK RECORD BEFORE GOING FURTHER" box unchecked; the form says all must be checked.
- Requesting segregation of parcels that have defaulted property taxes, which the form lists as a condition to be agreed to.
- Checking more than one reason instead of one, or checking Other without writing the explanation on the line provided.
- Skipping the explanation of which roll the request applies to when checking the Tax Collector condition.
- Treating the request as a lot split or subdivision approval; the form says it does not supersede zoning, building, lot split or subdivision ordinances.
- Assuming an Assessor's Parcel is a legal lot; the form warns it may not be and refers you to Planning and Development Services.
- Having an agent sign without entering the owner's telephone number on the line for the owner when signed by an agent.
- Leaving the signature or the printed name blank.
Frequently asked questions
What is Form M-4, the Segregation Request?
It is the San Diego County Assessor's Office form on which owners or an authorized agent ask that listed parcels be segregated. The owners must check three conditions and choose one reason, such as an owner's map under R&T Code 326 or a split along lot lines from a recorded map.
Can I segregate a parcel if property taxes are in default?
No, not with this request. One of the three conditions the form requires you to check is that there are no defaulted property taxes on any of the parcels, and all conditions must be checked before you go further.
Does Form M-4 make my parcel a legal lot?
No. The form states that an Assessor's Parcel may not be a legal lot and refers you to Planning and Development Services. It also says it does not supersede zoning, building, lot split or subdivision requirements.
Does Form M-4 separate my property taxes on the current roll?
Not by itself. The form says the request does not supersede the requirement to file with the Tax Collector to have a parcel separately valued on the current roll for paying taxes, and it asks you to explain which roll the request applies to.
Can an agent sign Form M-4 for the owner?
Yes. The form is completed by the owner or an authorized agent. If an agent signs, the form asks for the owner's telephone number on a separate line.
What reasons can I give for a segregation request?
Check one: Condominium Plan or Certificate of Compliance on file; Owner's map per R&T Code 326; split according to lot lines from a recorded map; recreate parcel according to a same prior parcel; or Other, with a written explanation.
Where do I send Form M-4?
The form prints no specific submission channel. Its heading gives the Assessor's Office at 1600 Pacific Highway, Suite 103, San Diego, CA 92101-2480, phone (619) 236-3771 and fax (619) 557-4056, so contact that office to confirm how it accepts the request.
Can I fill out Form M-4 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not connected to San Diego County, and does not file the request; you deliver it to the Assessor's Office yourself.
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