Redemption FAQs

If you do not pay the first installment of your annual tax bill at the Tax Collector's Office by 5 p.m. on December 10 (if it falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day.), or payment is not postmarked by that time and date, then that installment becomes delinquent, and a 10% delinquent penalty is incurred. If you fail to pay the second installment at the Tax Collector's Office by 5 p.m. on April 10 (if it falls on a weekend or holiday, taxes are not delinquent until 5 p.m. the next business day.), or payment is not postmarked by that time and date, it becomes delinquent, and a 10% penalty on the unpaid taxes as well as an administrative charge of $10 are added. Likewise, if you fail to pay any supplemental tax bill installment by the applicable delinquency date, the same penalties and charges accrue as for delinquent annual taxes.

If there are ANY unpaid taxes as of 5 p.m. on June 30, then the property becomes tax defaulted. (If June 30 falls on a weekend or holiday, taxes must be paid by 5 p.m. of the next business day.) Once the property has become tax defaulted, a State redemption fee of $15 is added and interest begins to accrue at the rate of 1 1/2% per month of the unpaid base amount of taxes. This monthly interest is added on the first day of each month (or the following business day if the first day of the month falls on a weekend or holiday).

The taxpayer is responsible for the property tax bills. However, unpaid real estate property taxes remain with the property.

The amount needed to redeem tax-defaulted property in full is the sum of the following:

• The total amount of unpaid taxes for all delinquent years.
• A 10% penalty on every unpaid installment.
• A $10 cost for each unpaid 2nd installment.
• Monthly interest of 1 1/2% of the unpaid taxes as of the accrued date.
• A $15 State Redemption Fee.

To obtain an estimate of the amount required to redeem your property, you should contact the office of the Tax Collector by calling (209) 468-2133.

When making your request, you will need to provide the Fee Parcel, which you can find on your tax bill, or the address of the property. Also, be sure to specify the date on which you wish to redeem so that the penalty can be calculated properly.

No, one year's defaulted taxes may not be redeemed separately from other years' defaulted taxes. When the redemption amount is calculated, the total taxes owed for all defaulted years are combined together.

Your taxes can remain unpaid for a maximum of five years following their tax default, at which time your property becomes subject to the power of sale. This means that your property will be sold at a public auction or acquired by a public agency if you do not pay the taxes before the date on which the property is offered for sale or acquisition.

If you are unable to pay the full redemption amount (i.e., unpaid taxes for all defaulted years plus penalties and charges), you may start a payment plan of redemption. This plan allows you to make payments on your defaulted taxes over a five-year period beginning the date you make the first payment on the payment plan.

To start a payment plan, you must:

• Make an initial payment of at least 20% of the redemption amount; and
• Pay your current year's taxes.

If you start a payment plan between July 1 and the following April 10, the current year's taxes and any supplemental taxes must be paid by April 10 or the payment plan will default. To start a payment plan between April 11 and June 30, the current year's taxes (plus any penalties and charges) must first be paid in full.

You can start a payment plan after the date on which the property has become tax defaulted (June 30) and within five years of that date. On the fifth year, your property becomes subject to the power of sale.

If you wish detailed information about a payment plan of redemption, contact the Tax Collector's Office at (209) 468-2133.

Under the payment plan you are required to make one payment each year for five years, in addition to paying each year's annual taxes. By each April 10 you must make one payment of 20% or more of the redemption amount, PLUS interest, which accrues at the rate of 1 1/2% per month on the unpaid balance once the account has been started. If you fail to make the payment or fail to pay your current year's taxes or any supplemental taxes on or before April 10 of each year, then your payment plan will default.

You can, however, pay the total unpaid balance plus accrued interest any time before the fifth and final payment is due.

No. Your installment payments NEVER include your current year's taxes, which must be paid separately.

If your payment plan defaults either because of failure to make at least one payment between July 1 and April 10, or because of failure to pay your current year's taxes in full by April 10, you may start another payment plan. However, the new payment plan may not be started until July 1 of the following fiscal year.

If, on July 1, five or more years have elapsed since the declaration of default, the property will be subject to the Tax Collector's power to sell and a new payment plan may not be started. However, a complete redemption of the property may be made with credit given for the amount paid on the installment plan. Your property may be sold at a public auction or acquired by a public agency if you do not pay the full redemption amount before the date on which the property is offered for sale or acquisition.

Redemption penalties are added at a rate of 1.5% per month of the total defaulted taxes. Once a payment plan is started, the payment plan interest (1.5% per month) is calculated on the remaining balance. If the payment plan defaults, redemption penalties will be re-calculated on the total defaulted tax amount from the original date of default as if no payment plan was initiated. This may result in a substantial increase in the amount of prior year delinquent taxes outstanding. After re-calculation of the redemption penalties, the payments received through the defaulted five year payment plan are deducted to calculate the outstanding balance. 

Improperly managing your payment plan can result in it defaulting and your property being subject to a sale at a tax auction. If you have any questions about your payment plan we encourage you to call us at (209) 468-2133 and ask for the redemption section.