Subdivision Tax Bond - San Mateo County, CA in California

Brief Summary

Your final map will sit at the Clerk of the Board and never reach the Recorder while next year's property taxes are a lien but not yet billed. A tax bond releases it. You post security for the estimated taxes instead of handing the County cash, and the map moves on to recording.

San Mateo County will not forward a final map or parcel map to the County Recorder while any part of the subdivision carries a lien for taxes or special assessments that are not yet payable, until the owner or subdivider files the certificates and security required by Government Code 66493 with the Clerk of the Board of Supervisors. The bond amount follows the tax estimate, so it changes from map to map.

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How to Apply for a Subdivision Tax Bond:

• Request the tax letter and estimate of not yet payable taxes from the San Mateo County Tax Collector.
• Apply for the bond in the estimated amount and review the quote.
• Have the bond executed with the County of San Mateo as obligee and the map number shown.
• File the bond and the required certificates with the Clerk of the Board of Supervisors.
• Pay any taxes that are currently due before the map is transmitted.
• Pay the tax bills when they issue so the County can release the bond.

Detailed Information About the California Subdivision Tax Bond:

Why the map gets held

California property taxes become a lien on January 1, months before the bill can be paid. Government Code 66493 bars recording a final or parcel map while part of the subdivision is subject to a lien for taxes or special assessments collected as taxes that are not yet payable, unless the owner or subdivider files an estimate of those taxes and posts security for them with the clerk of the board of supervisors.

San Mateo County puts this into its own code. Section 9.24.040 of Title 9, the Subdivision Regulations, says the Clerk of the Board of Supervisors will not forward the final map or parcel map to the County Recorder until the owner or subdivider correctly files and deposits with the Clerk all certificates and security required under Section 66493. Section 9.24.020 adds that before filing the map, the subdivider must file a joint certification from the County Tax Collector and County Controller that all taxes due have been paid and there are no liens for unpaid taxes or special assessments collected as taxes.

How the amount is set

There is no flat figure. The security covers the estimated taxes and the current installment of special assessments collected as taxes that are a lien on the land but not yet payable. The estimate comes from the appropriate County official, so ask the Tax Collector for it before you apply for the bond.

What goes to the Clerk of the Board

The Public Works final map checklist lists a Tax Letter from the Tax Collector, in original and copy, along with any tax due. The Clerk of the Board receives the map mylars, the tax letter and the title company name before transmitting the map for recording.

One exemption

Section 9.180.030 of the Subdivision Regulations states that no tax bond is required in reversion to acreage proceedings.

Eligibility and Requirements for a California Subdivision Tax Bond:

• Bond amount equal to the County's estimate of taxes and assessments that are a lien but not yet payable.
• County of San Mateo named as obligee.
• Principal named as the owner or subdivider on the map.
• Surety authorized to write bonds in California.
• Filed with the Clerk of the Board of Supervisors before the map goes to the Recorder.

California Subdivision Tax Bond FAQs:

Official and Additional Resources for the California Subdivision Tax Bond: