The Tax Clearance Certificate, printed on the form as the Map Tax Clearance Certificate Application, is the questionnaire the San Diego County Treasurer-Tax Collector (TTC) uses to work out the tax liability on a map before it issues a Map Tax Clearance Certificate. It is one of the San Diego County property tax documents tied to subdivisions, parcel maps and lot line adjustments, and it is signed by the developer, owner, subdivider or other principal. 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 TTC.
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What is Tax Clearance Certificate – San Diego County, CA?
The Tax Clearance Certificate, titled Map Tax Clearance Certificate Application on the form, is the questionnaire the San Diego County Treasurer-Tax Collector (TTC) uses to determine and calculate the tax liability on a map before it issues a Map Tax Clearance Certificate.
The certificates are prepared in accordance with Section 66493 of the California Government Code and the San Diego County Code of Regulatory Ordinances. The form collects property information (project type, map type, map name or number, address, recent improvements or permits), ownership information (current owner exactly as title is held, date and deed of acquisition, prior owner), a pick-up contact and a signed certification under penalty of perjury.
The certificate itself must be filed with the County Recorder. Where taxes are estimated, the TTC states the amount of security (for example a bond or cash) on the certificate, and the security is deposited with the Clerk of the County Board of Supervisors. A new certificate is required when the name of the map, its legal description, the ownership or title changes, or when the certificate becomes void and expires.
This form is not a tax bill and does not pay one. Searching for and paying secured, unsecured, defaulted, supplemental and escape tax bills is done through the TTC's online payment system, which the agency describes on its Tax Collection Forms page.
Who needs to file Tax Clearance Certificate – San Diego County, CA?
The form is completed by the party requesting a Map Tax Clearance Certificate for a map. The form lists these project types: Major Subdivision, Minor Subdivision, Lot Line ADJ, Certificate of Compliance and Other. The map type can be Subdivision, Tract, Parcel or Other.
The certification must be signed by the developer, owner, subdivider or other principal of the subdivision.
Conditions the form and its guidelines attach:
- If the owner is not a public agency, the form refers you to the "Security for Payment" and "Tax Bill Segregation" sections on page 2.
- Minor subdivision parcel maps of four or fewer parcels, lots or units, and adjustment plats, are not excused from securing payment of estimated taxes or special assessments; the guidelines say the County does not waive that requirement.
- If title changed hands within the last year, the prior owner section applies and a copy of the deed is attached.
The form does not describe filing on behalf of someone else other than by the principal.
When to file Tax Clearance Certificate – San Diego County, CA
Submit the request six (6) weeks before you need the Tax Clearance Certificate; the declaration you sign says a request may take up to six weeks to complete and that you will be contacted when it is ready for pick-up.
You need a new certificate whenever the name of the map, the legal description on the map, the ownership or title changes, or when the certificate becomes void and expires. If the mylar map differs from the map copy submitted with the original request, the revised map must be reprocessed with a new questionnaire and a new certificate.
Timing of taxes: both the first and second installments must be paid in full before the certificate is issued. Payment in guaranteed funds (cash, cashier's check or wire) avoids a waiting period; any other payment method adds a 30-day wait for funds to clear. January 1 is the lien date, and tax liability is estimated for certificates issued on or after January 1 and before the tax bill is enrolled.
Documents you need
- A copy of the map (minimum size 26" by 18") or a project plan document, submitted with the questionnaire.
- A copy of the deed conveying title, if there has been a change of ownership within the last year.
- A copy of any exemption from reassessment, when you answer that improvements or permits have such an exemption.
- Additional documentation about permit activity or a change in how title is held, when either occurred within the past 12 months.
- A copy of the recorded Map Tax Clearance Certificate, to present when obtaining signatures on the mylar map.
- Documentation that security (bond or cash) was deposited with the Clerk of the County Board of Supervisors, when the certificate says a bond is required and the map has no signature block for the Clerk.
How to fill out Tax Clearance Certificate – San Diego County, CA
Enter project and map details
Under Property Information, check the Project Type/Purpose (Major Subdivision, Minor Subdivision, Lot Line ADJ, Certificate of Compliance or Other) and the Map Type (Subdivision, Tract, Parcel or Other). Enter the Map Name/Number and the Property Address.
Answer the public agency question
Check Yes or No for whether the owner is a Public Agency. If No, read the Security for Payment and Tax Bill Segregation sections on page 2.
Report improvements and permits
Check Yes or No for improvements or permits within the last year. If Yes, explain what they are, their value and their stage of completion.
Explain reassessment exemptions
Describe any exemptions from reassessment for the improvements or permits and provide a copy.
Enter the current owner
Write the Current Owner's Name exactly as title is held. Enter the Date Property Acquired and the Deed Document #, and attach the deed if ownership changed within the last year.
Enter the prior owner if needed
Complete Prior Owner's Name only if the way title is vested changed within the past year.
Add pick-up contact information
Enter the Name, Email, Street Address, City, State, Zip, Phone and Fax of the person who will pick up the certificate.
Complete the certification
Enter the Declarant's Name and Title, then sign, date and add a phone number. The signer must be the developer, owner, subdivider or other principal, who declares under penalty of perjury that the information is true.
Review, download and assemble the package
Check every entry, then download or print the completed PDF from FillingPDF. Add the map copy and processing fee and return the package as described under How to submit.
How to submit Tax Clearance Certificate – San Diego County, CA
Return the completed questionnaire, with the processing fee and a copy of the map, to the San Diego County Treasurer-Tax Collector. The form says to bring it to the County Administration Center downtown.
- Return to: San Diego County Treasurer-Tax Collector, ATTN: MAP TAX CLEARANCE SECTION, 1600 Pacific Highway, Room 162, San Diego, CA 92101.
- Package: the processing fee, the completed property questionnaire, and a copy of the map (minimum size 26" by 18") or project plan document. The form states that the fee applies; check the form or the TTC for the current amount. Additional documentation may be required if there has been permit activity or a change in how title is held within the past 12 months.
- Security: if a bond or cash is required, deposit it with the Clerk of the County Board of Supervisors. Get their form on their website or in person at Room 402 of the County Administration Center.
- Recording: file the issued certificate with the County Recorder, which charges a recording fee and a copy fee at the time of recording.
An incomplete form or missing documents may delay processing. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting the request less than six weeks before the certificate is needed; the form says processing may take up to six weeks.
- Entering the current owner's name differently from how title is held; the form says it must appear exactly as title is held.
- Leaving out the deed copy when ownership changed within the last year.
- Paying property taxes with non-guaranteed funds when you want to avoid the 30-day waiting period; cash, cashier's check or EFT/wire avoid it.
- Having someone other than the developer, owner, subdivider or other principal sign the certification.
- Submitting a map copy that is smaller than 26" by 18" or omitting the map or project plan.
- Letting the map name, tract number or tentative parcel map number differ between the security form, the map and the certificate; all must agree.
- Presenting a mylar map that differs from the map copy submitted for the certificate, which forces a new questionnaire and certificate.
- Assuming a minor subdivision of four or fewer parcels is excused from securing estimated taxes; the County does not waive it.
Frequently asked questions
What is a Map Tax Clearance Certificate?
It is the certificate the San Diego County Treasurer-Tax Collector issues, under Section 66493 of the California Government Code and county ordinances, after determining the tax liability on a map. This form is the questionnaire you submit to request it, and the issued certificate is filed with the County Recorder.
How long does a tax clearance certificate take in San Diego County?
Up to six weeks. The form asks you to submit the request six weeks before you need the certificate, and the TTC contacts you when it is ready for pick-up. Paying taxes with non-guaranteed funds adds a 30-day waiting period.
Where do I send the Tax Clearance Certificate application?
Return it to San Diego County Treasurer-Tax Collector, ATTN: MAP TAX CLEARANCE SECTION, 1600 Pacific Highway, Room 162, San Diego, CA 92101, with a current map copy and the processing fee. The form refers to the County Administration Center downtown.
Is there a fee for the tax clearance certificate?
Yes. A processing fee is submitted with the questionnaire and map copy, and the County Recorder charges a recording fee and a copy fee when you record the certificate. The current amounts are printed on the TTC's form, or ask the TTC office at 1600 Pacific Highway, Room 162.
Who has to sign the application?
The developer, owner, subdivider or other principal of the subdivision. The signer declares under penalty of perjury that the information is true and that they have read the Map Tax Clearance Request Guidelines and FAQs Sheet and watched the instructional video.
Do I need a bond or security with the certificate?
Possibly. The TTC estimates taxes not yet billed and states on the certificate the security required, such as a bond or cash, deposited with the Clerk of the County Board of Supervisors. Minor subdivisions of four or fewer parcels are not excused from this requirement.
When do I need a new Map Tax Clearance Certificate?
When the name of the map, the legal description on the map, the ownership or title changes, or when the certificate becomes void and expires. A revised map that differs from the one submitted also needs a new questionnaire and certificate.
Can I fill out the Tax Clearance Certificate online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the San Diego County Treasurer-Tax Collector and does not file the form; you return it to the TTC yourself.
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