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Special Tax and Assessment Prepayments

Special Tax Prepayments

Under the Rate and Method of Apportionment of Special Tax (the taxing formula) for each Community Facilities District, property owners are permitted to prepay their special tax lien, based on the formula set forth in the Rate and Method of Apportionment established for the respective district and approved by the City Council at the time of district formation. If you would like to pay off your Special Tax obligation, please contact the City's CFD Administrator/Special Tax Consultant, Willdan Financial Services.

The process for prepaying a special tax follows these general steps:

  1. Special tax prepayment calculation services will be performed upon request by property owners, and fees will be charged separately and collected by the City's CFD Administrator/Special Tax Consultant as specified by the City.
  2. Contact the City's CFD Administrator/Special Tax Consultant as referenced above. Provide your Assessor's Parcel Number (APN) and other pertinent details regarding your property.
  3. The City's CFD Administrator/Special Tax Consultant will provide estimated and final calculations of the amount needed to prepay the special tax pursuant to the prepayment formula as set forth in the applicable Rate and Method of Apportionment. The prepayment information provided will identify the amount due, the deadline for payment, and direction regarding remittance of the payment to the City of San Diego.
  4. Note that adjustments may be made to the prepayment calculation for the current tax year special taxes, depending on timing of the prepayment and status of property tax payments with the County of San Diego.
  5. Once the prepayment amount has been received and processed by the City of San Diego, the City's Debt Management Department will ensure that a Notice of Cancellation of Special Tax Lien for your property is filed with the County of San Diego, removing the special tax lien from your property.

Assessment Prepayments

In a 1913/1915 Assessment District, a specified amount of bond principal is recorded as a lien against each district parcel based on the methodology established through the Assessment Engineer's Report approved by City Council during district formation proceedings. Each property owner has a statutory right to prepay the outstanding assessment on his/her parcel. If you would like to pay off your assessment obligation, please contact the City's Special Assessment Consultant, Willdan Financial Services.

The process for prepaying a special assessment follows these general steps:

  1. Assessment prepayment calculation services will be performed upon request by property owners, and fees will be charged separately and collected by the City's Special Assessment Consultant as specified by the City of San Diego.
  2. Contact the City's Special Assessment Consultant as referenced above. Provide your Assessor's Parcel Number (APN) and other pertinent details regarding your property.
  3. The City's Special Assessment Consultant will provide estimated and final calculations of the amount needed to prepay the outstanding assessment pursuant to the prepayment formula as set forth in the California Streets & Highways Code. The prepayment information provided will identify the amount due, the deadline for payment, and direction regarding remittance of the payment to the City of San Diego.
  4. Note that adjustments may be made to the prepayment calculation for the current tax year special assessments, depending on timing of the prepayment and status of property tax payments with the County of San Diego.
  5. Once the prepayment amount has been received and processed by the City of San Diego, the City's Debt Management Department will ensure that the special assessment is removed from your County property tax bill, and the assessment will cease to be levied on your property.