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Frequently Asked Questions

The following are questions we often receive from Merced County property owners. For specific information, please call us at (209) 385-7592, visit our office, or e-mail us.

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Redemptions & Installment Plans

Any current Secured or Supplemental tax that remains unpaid as of 12:01 a.m. on July 1 of each year will be declared tax-defaulted. The Tax Collector will provide notification of tax defaulted status (R&T Code 4101.5), and the fact will appear in writing that “prior year taxes are in default” on the succeeding year’s tax bill. Once tax-defaulted, a redemption penalty will attach at the rate of 1½ percent a month and a redemption fee of $15 at the time of redemption.

Installment Plans of Redemption

Conditions for an Installment Plan

To Set Up a Payment Plan:

  • Between July 1 and October 31, no current year taxes are due.
  • Between November 1 and no later than the following April 10, the full year current taxes must be paid.
  • Pay 20% or more of the total redemption amount due.
  • Pay current taxes due each year on or before April 10.
  • The second installment of any supplemental bill must not be delinquent at the end of the fiscal year (June 30).
  • Pay plan setup fee - $100.00

Interim Payments on Plan:

  • On or before April 10 of each succeeding fiscal year, you must pay an installment payment of 20% or more of the original redemption amount, plus interest accruing on the unpaid balance at the rate of 1½% per month.
  • Between November 1 and no later than the following April 10, the full year current taxes must be paid.

FAILURE TO MEET THE ABOVE CONDITIONS WILL RESULT IN DEFAULT OF YOUR PLAN.

If you default your installment plan and are unable to initiate a new plan, your property will become subject to sale five or more years after your property initially became tax-defaulted. Authority for the installment plan is prescribed by Revenue and Taxation Code sections 4216-4337.

The unpaid balance of your installment plan, plus accrued interest, may be paid in full at any time before the fifth and final payment due date.

A new installment plan MAY be initiated:

  • Only after July 1 following the default of the plan.
  • All conditions of the installment plan must be met.

An installment plan MAY NOT be initiated:

  • After the fifth year following the declaration of tax default.
  • After the property has become subject to Power to Sell.