Installment Plans for Escaped Assessments

Escaped Assessments, whether secured or unsecured,  issued for prior fiscal years and entered on the current year tax roll may be paid over a four-year period if the additional tax is over five hundred dollars ($500).

Revenue and Taxation Code 4837.5 states installments of 20% or more shall be paid over a five-year period without penalties if the escaped assessments are the result of an assessor error or with a penalty of 3/4 of 1% per month if the escaped assessments are caused by an assessee error.

Supplemental property taxes are not deemed an escaped assessment and are not eligible for this payment plan (Revenue and Taxation code 75.13).

How to Start an Installment Plan & Additional Information

Our office must receive a written request for an installment plan for Escaped Assessments. Requests and the initial payment must be submitted prior to the delinquent date. For Secured Escaped Assessments the requests must be submitted on or before April 10th, for Unsecured Escaped Assessments the request must be submitted on or before August 31st.

Once you have received an Installment Payment Plan Agreement from our office, you must return the signed agreement(s) with your initial payment by the due date as shown in the agreement.

Installment Plans for Escaped Assessments are not eligible for online payment, all payments must be made in person or by mail.

Please mail or bring your signed agreement and payment to:
Sonoma County Tax Collector
Attn: Lili Irving
585 Fiscal Drive, Suite 100
Santa Rosa, CA 95403

How to Remain in Good Standing

To avoid defaulting the plan, the property owner must complete the following each year:

1. Make the annual installment payment as outlined on the payment plan agreement.
2. Pay the current‑year taxes on or before April 10, this includes any supplemental assessments.

Please contact the Tax Collector’s office prior to the April 10th due date and confirm the amount due. Be sure to inquire about current taxes, supplemental taxes and the amount due for your installment plan.

Default or Cancellation of the 4-Year Installment Plan

If any current year, including supplemental taxes, or installment payment is not paid timely, or if the property changes ownership, the balance of the tax remaining to be paid shall immediately become due and payable and no further installment payments shall be allowed. In addition, all applicable penalties and costs shall be added to the tax due and will become subject to all the provisions applicable to delinquent taxes.

For further information regarding the Section 4837.5 Installment Plan for Escaped Assessments, please contact our office at (707) 565-2281 or email taxcollector@sonomacounty.gov.