The Segregation (Tax Bill Split) Request, printed on the form as the Tax Bill Segregation Application, is the San Diego County Treasurer-Tax Collector (SDTTC) form that asks the county to split a current secured tax bill into multiple bills. It is one of the San Diego County property tax forms and is used when part of a parcel has been sold and the bills are still unpaid. On FillingPDF you can fill out the form online and download or print the completed PDF; the SDTTC publishes the original at sdttc.com and receives the application, the processing fee and the recorded deed.
Last updated
What is Segregation (Tax Bill Split) Request – San Diego County, CA?
The Segregation (Tax Bill Split) Request, headed Tax Bill Segregation Application on the form, is the San Diego County Treasurer-Tax Collector (SDTTC) application that asks for the current tax bill of one assessor parcel number to be split into multiple tax bills.
The form cites Section 2821 of the Revenue and Taxation Code: by signing, the applicant requests segregation of the current tax bill for the assessor parcel number and fiscal tax year entered at the top. A separate application is required for each additional assessor parcel number or fiscal tax year.
The SDTTC says the process involves many county and district offices and may take 6-12 months. A processing fee must be included when the application is submitted. The amount is printed on the form, so check the current revision or contact the SDTTC.
Two events stop the process. If both installments are paid before the Auditor segregates the annual bill, the bill stays paid as originally billed. If security such as a bond or cash was deposited with the Clerk of the Board of Supervisors for a map tax clearance, and the segregation is not complete by May 1, the security is used to pay the unpaid taxes and the segregation stops. Refunds are not issued for the application fee.
By proceeding, the applicant accepts responsibility for any penalties or fees associated with the process.
Who needs to file Segregation (Tax Bill Split) Request – San Diego County, CA?
According to the SDTTC's FAQ on the form, anyone can apply to segregate a tax bill. In practice the request fits a parcel where a portion was sold, there is a change in ownership and the tax bills have not been paid. That is the situation in which the SDTTC says a bill can be segregated.
- Owners or buyers of part of a parcel with an unpaid current secured bill.
- Applicants with more than one assessor parcel number or more than one fiscal tax year, who must submit a separate application for each.
- Applicants for whom security was deposited with the Clerk of the Board of Supervisors for payment of taxes. The form asks you to say whether security exists; if you are unsure, it tells you to contact the developer or escrow officer.
The form does not suit you if both installments have already been paid, since payment of the first and second installments stops the process. It does not describe a separate procedure for representatives; the form is signed by the applicant. The owner's name must appear exactly as title is held.
When to file Segregation (Tax Bill Split) Request – San Diego County, CA
Submit the application when a portion of the parcel has been sold and the tax bills are still unpaid. The SDTTC FAQ says a segregation application for the current year, with the processing fee and a copy of the recorded deed conveying title, must be submitted no later than June 30th.
To avoid penalties, the application, fee and recorded deed must be received before December 10th, or April 10th for the 2nd installment. The form's important dates work as follows:
- July 1st – September 30th: applications are accepted for unpaid parcels, but the process does not start until October 1st.
- October 1st – December 10th: you are given 30 days to pay without penalties for the 1st and 2nd installments.
- December 11th – April 10th: penalties apply to the first installment only, if it is not paid.
- April 11th – June 30th: penalties apply to the first and second installments if they are not paid.
Allow 6-12 months for completion. If the process is not complete by May 1 and security was deposited, the security is used to pay the taxes.
Documents you need
- A copy of the recorded deed conveying title, attached to the application; the form asks for the recorded document date and recording number.
- The processing fee, included at the time the application is submitted; the form states the fee is required, and the SDTTC can confirm the current amount.
- A separate completed application for each additional assessor parcel number or fiscal tax year, since one application covers only one of each.
How to fill out Segregation (Tax Bill Split) Request – San Diego County, CA
Enter fiscal year and parcel number
At the top, write the Fiscal Tax Year Requested and the assessor parcel number. Use a separate application for each additional parcel number or fiscal tax year.
Enter the recorded document details
Under Property Information, enter the Recorded Document Date (month, day, year) and the Recording Number, and attach a copy of the deed conveying title.
Enter the owner's name
Write the Owner's Name exactly as title is held.
Mark the type of property
Check one box: Land, Single Family, Multi-Family, Condominium, Commercial or Other.
Answer the security question
Check Yes or No for whether security is deposited with the Clerk of the Board of Supervisors. If you are uncertain, contact the developer or escrow officer.
Enter applicant information
Under Applicant Information, write your name, street address, city, state, ZIP code, phone number and email.
Sign and date the application
Sign on the Applicant Signature line and enter the date. Signing confirms that you understand penalties or fees associated with the segregation are the applicant's responsibility.
Review and download the completed PDF
Check the parcel number, fiscal year and deed details, then download or print the completed PDF from FillingPDF and assemble it with the deed copy and processing fee as described under How to submit.
How to submit Segregation (Tax Bill Split) Request – San Diego County, CA
The form says the application, the processing fee and a copy of the recorded deed conveying title must be received by the San Diego County Treasurer-Tax Collector (SDTTC). It prints no mail-in address, online portal or appointment rule for this application, so the channel is delivery to that office.
- Office address printed on the form: SDTTC, 1600 Pacific Highway Rm. 162, San Diego, CA 92101. The form also lists sdttc.com.
- Package: the signed application, the recorded deed copy and the processing fee, all received together. The fee amount and accepted payment methods are not stated on the form beyond the requirement to include the fee; confirm both with the SDTTC.
- Timing: the package must be received, not just sent, before December 10th (April 10th for the 2nd installment) to avoid penalties, and no later than June 30th for the current year.
The form refers readers to its FAQ for more information. FillingPDF lets you fill out and download the PDF; submission follows the SDTTC channels above.
Common mistakes to avoid
- Listing several assessor parcel numbers or fiscal tax years on one form; the form requires a separate application for each.
- Submitting the application without the recorded deed copy or without the processing fee; both are required with the application.
- Expecting penalty-free payment after the cutoff: to avoid penalties the package must be received before December 10th (April 10th for the 2nd installment).
- Paying both installments before the Auditor segregates the bill; the process stops and the bill stays paid as originally billed.
- Waiting until after June 30th to apply for the current year; the FAQ sets that date as the latest for submission.
- Writing the owner's name differently from how title is held; the form says it must appear exactly as title is held.
- Expecting a refund of the application fee after the process stops on May 1 because security was used; the form says refunds are not issued.
- Leaving the security question unanswered when you are unsure whether security was deposited; the form says to contact the developer or escrow officer.
Frequently asked questions
What is a tax bill segregation in San Diego County?
Tax bill segregation splits a current secured tax bill into multiple tax bills. The San Diego County Treasurer-Tax Collector processes it under Section 2821 of the Revenue and Taxation Code when you submit this application for one assessor parcel number and fiscal tax year.
Who can apply for a tax bill segregation?
Anyone can apply, according to the SDTTC's FAQ on the form. The bill can be segregated only if a portion of the parcel was sold, there is a change in ownership and the tax bills have not been paid.
What is the deadline for the tax bill segregation application?
To avoid penalties, the application, fee and recorded deed must be received before December 10th, or April 10th for the 2nd installment. For the current year they must be submitted no later than June 30th.
How long does a tax bill segregation take?
It may take 6-12 months, because the process involves many county and district offices. If a complete packet arrives before December 10th for the first installment or April 10th for the second, you get 30 days to pay the new bills without penalties.
What happens if I pay both installments before the segregation?
The segregation process stops and the bill remains paid as originally billed. If you pay only the first installment before the Auditor segregates the bill, only the second installment on the new segregated bill will be due.
Do I need a separate application for each parcel?
Yes. The form says a separate application is required for multiple assessor parcel numbers or fiscal tax years. Each application needs its own processing fee, which the form requires at the time of submission.
Can I fill out the segregation request online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the request with the SDTTC; you deliver the application, deed copy and fee to the SDTTC yourself.
Ready to fill out Segregation (Tax Bill Split) Request – San Diego County, CA?
Fill out Segregation (Tax Bill Split) Request – San Diego County, CA now