The Four-Year Payment Plan Contract is the agreement the San Diego County Treasurer-Tax Collector (TTC) uses to let an owner pay a prior-year escape tax bill in annual installments over four years. It is one of the San Diego County property tax forms, and it applies only to escape assessment bills, not to regular current-year bills. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the TTC publishes the original at sdttc.com and receives the signed agreement by mail.
Last updated
What is Four-Year Payment Plan Contract – San Diego County, CA?
The Four-Year Payment Plan Contract is the San Diego County Treasurer-Tax Collector (TTC) agreement that lets a property owner pay an escape tax bill for a prior fiscal year in annual installments over four years, without penalties, when the plan is started on time. The form prints its own title as "Four-Year Escape Tax Bill Payment Plan Agreement" and cites California Revenue & Taxation Code §4837.5.
The form has two parts. The first sets out the rules: the criteria for starting a plan and the conditions that default it. The second is the Four-Year Payment Plan Set Up Worksheet for Parcel, where you list each escape tax bill number and its escape tax amount, figure the installment amount due at 20% of each bill, add any other current or defaulted tax amounts due, add the plan setup fee, and arrive at the TOTAL DUE that you enclose. Below the worksheet is the agreement itself, which you sign.
The plan has consequences if it fails. If it defaults, the balance due has penalties applied in the same manner as all other delinquent taxes and is immediately due and payable in full, and no further installment payments are accepted.
This contract is not a payment form for regular secured or current-year bills. It covers escape assessment tax bills for prior fiscal years only. The TTC's tax collection forms page explains how escape and other tax bills are searched and paid online.
Who needs to file Four-Year Payment Plan Contract – San Diego County, CA?
The owner of a property for which an escape assessment tax bill has been issued uses this contract when they want to pay that bill over four years. The agreement states, in the owner's own voice, "I currently own the property for which the escape tax has been assessed."
To start a plan you must meet every criterion printed on the form:
- The escape assessment tax bill must be for a prior fiscal tax year.
- The total amount due on the escape bill must be greater than the minimum the form states.
- You must complete, sign and return the form to the Tax Collector's office on time.
- You must pay at least 20% of the escape bill, plus all other taxes currently due, by the deadline for the written request.
- You must pay the four-year payment plan setup fee.
The form does not suit owners whose bill is not an escape assessment for a prior fiscal year. Because a change of ownership on the property defaults the plan, a plan is also tied to the owner who signed it. The form does not describe signing on behalf of someone else; call the Tax Collector's Office at 1-877-829-4732 with questions.
When to file Four-Year Payment Plan Contract – San Diego County, CA
Return the completed contract to the Tax Collector's office before April 10th, or by the extension date listed on the coupon, whichever is later. The worksheet repeats this as the deadline to begin a four-year pay plan: April 10th of the current fiscal tax year or the extension date on the 2nd installment coupon, whichever is later. The 20% payment, any other taxes currently due and the setup fee are due no later than the deadline for filing the written request.
After the plan starts, the form sets yearly dates. Installment payments must be received by April 10th for each subsequent tax year, and current year taxes must be paid in full by April 10 each year. Missing them, along with the other default conditions on the form, ends the plan.
Documents you need
- Payment of the TOTAL DUE shown on the worksheet, enclosed with the form to initiate the plan; it covers 20% of each escape bill, the setup fee and any other taxes currently due.
- Payment of all other current or defaulted tax amounts due on the parcel, if any, included in the TOTAL DUE and received by the deadline for the written request.
How to fill out Four-Year Payment Plan Contract – San Diego County, CA
Confirm you meet the criteria
Check that the bill is an escape assessment for a prior fiscal tax year, that the total due meets the minimum the form states, and that you currently own the property.
Enter the parcel
On the Four-Year Payment Plan Set Up Worksheet, fill in the parcel for which the escape tax has been assessed.
List escape tax bill numbers
In the Escape Tax Bill Numbers column, enter each escape bill number you want on the plan, one per row.
Enter each escape tax amount
In Escape Tax Amt, enter the amount of each escape bill. Multiply it by 20% and enter the result in Installment Amt Due.
Add other taxes due
On the line ALL Other Current or Defaulted Tax Amounts Due, enter any other taxes currently due or in default on the parcel, if any.
Add the setup fee and total
Include the four-year payment plan setup fee line, then add everything on TOTAL DUE. The amounts of the fee come from the form itself.
Enter your contact details
Print your name and the date, then give your mailing address, phone number and email.
Read the terms and sign
Read the agreement, including the default conditions, then sign and date the form in the signature block.
Review, download and enclose payment
Check the worksheet totals, then download or print the completed PDF from FillingPDF. Assemble it with the TOTAL DUE payment and submit it as described under How to submit.
How to submit Four-Year Payment Plan Contract – San Diego County, CA
You submit the Four-Year Payment Plan Contract by mail, with your payment enclosed.
- By mail: send the signed form to San Diego County Treasurer-Tax Collector, ATTN: Four-Year Pay Plans, 1600 Pacific Highway, Room 162, San Diego, CA 92101-2477.
- What to enclose: the form says you enclose the TOTAL DUE payment shown on the worksheet to initiate the plan. A plan setup fee applies and is part of that total; the worksheet on the form shows the amount, and the Tax Collector's Office can confirm it.
- Timing: the form must reach the Tax Collector's office before April 10th or by the extension date listed on the coupon, whichever is later.
- Questions: call the Tax Collector's Office at 1-877-829-4732.
The form names no other submission channel. After the plan begins, a plan maintenance fee must accompany each installment payment, per the default conditions on the form. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Returning the form after April 10th, or after the extension date on the coupon if that is later, so the plan cannot begin.
- Starting a plan for a bill that is not an escape assessment for a prior fiscal tax year.
- Paying less than 20% of the escape bill, or leaving out other taxes currently due, when the form requires both by the filing deadline.
- Leaving out the plan setup fee, which is part of the TOTAL DUE enclosed with the form.
- Mailing the form without a signature and date.
- Missing the April 10th installment or the full payment of current year taxes in a later year, which defaults the plan.
- Leaving out the maintenance fee with an installment payment; the form lists this as a default condition.
- Entering into the plan and then changing ownership of the property, which defaults the plan.
Frequently asked questions
What is the Four-Year Payment Plan Contract?
It is the San Diego County Treasurer-Tax Collector agreement for paying a prior-year escape tax bill in annual installments over four years. The plan avoids penalties only if it is started on time and kept current under the conditions printed on the form.
What is the deadline to start a four-year payment plan in San Diego County?
Return the form before April 10th or by the extension date listed on the coupon, whichever is later. The 20% payment, other taxes currently due and the setup fee are due by that same deadline for the written request.
Who is eligible for a four-year escape tax payment plan?
The current owner of a property with an escape assessment tax bill for a prior fiscal tax year whose total due meets the form's minimum. The owner must also sign the form, pay at least 20% of the bill plus other taxes due, and pay the setup fee.
What causes a four-year payment plan to default?
The form lists five conditions: installments not received by April 10th each year, current year taxes not paid in full by April 10, other tax bills for the parcel not paid timely, the maintenance fee missing from an installment, or a change of ownership.
What happens if my four-year payment plan defaults?
The balance due has penalties applied the same way as other delinquent taxes and becomes immediately due and payable in full. The form says no further installment payments will be accepted.
Where do I mail the Four-Year Payment Plan Contract?
San Diego County Treasurer-Tax Collector, ATTN: Four-Year Pay Plans, 1600 Pacific Highway, Room 162, San Diego, CA 92101-2477. Enclose the TOTAL DUE payment. For questions, call 1-877-829-4732.
Is there a fee for the four-year payment plan?
Yes. A setup fee is paid with the form and a maintenance fee must accompany each installment payment. The amounts are printed on the form's worksheet and default conditions; the Tax Collector's Office at 1-877-829-4732 can confirm them.
Can I fill out the Four-Year Payment Plan Contract online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not submit it to the Treasurer-Tax Collector and is not connected to the county; you mail the signed form with your payment.
Ready to fill out Four-Year Payment Plan Contract – San Diego County, CA?
Fill out Four-Year Payment Plan Contract – San Diego County, CA now