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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.


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.