Greetings,
I know this prepayment of taxes for parcel maps and subdivisions has been "law" for a very long time. I have a client who wants to
see the Law for himself.
For many decades, The Title company handled the tax letter and is some cases, when there was an escrow open, the tile company actually
paid the pro rated amount and charged the escrow.
Today, it seems MOST title companies wont even do a tax letter. Somebody had to get the ball rolling on this, so I jumped in. ( its fairly easy actually)
HOWEVER, after seeing the amount, my client wants to know more about this law.
I cant seem to "Google it" Any suggestions ?
P.S. as customary, we always advise clients that this is a necessary step.
Mandatory tax pre-payment for parcel maps
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goodgps
- Posts: 644
- Joined: Fri Jan 04, 2008 7:32 pm
- Location: Modesto, Ca
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Warren Smith
- Posts: 1006
- Joined: Thu Apr 13, 2006 6:41 am
- Location: Sonora
Re: Mandatory tax pre-payment for parcel maps
It's sections 66493 and 66494 of the Subdivision Map Act. Last amendments took place in 1981 and 1997.
Our Tax Collector has the Tax Security form available for subdividers or their agents to fill out and bring back for processing. We have the form on our website. Some agencies' subdivision ordinance specify that the language be placed on the title sheet for signature, but processing the deposit still takes place. Ultimately, of course, the subdivider is responsible for payment, and can arrange through escrow for a pro rated payment by buyers, since it is a tax liability which has been paid in advance.
Our Tax Collector has the Tax Security form available for subdividers or their agents to fill out and bring back for processing. We have the form on our website. Some agencies' subdivision ordinance specify that the language be placed on the title sheet for signature, but processing the deposit still takes place. Ultimately, of course, the subdivider is responsible for payment, and can arrange through escrow for a pro rated payment by buyers, since it is a tax liability which has been paid in advance.
Warren D. Smith, LS 4842
County Surveyor Emeritus
County Surveyor Emeritus
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Anthony Maffia
- Posts: 530
- Joined: Mon Jan 13, 2003 4:52 pm
- Location: Contra Costa County, CA
Re: Mandatory tax pre-payment for parcel maps
Govt Code 66493 Article 8
https://leginfo.legislature.ca.gov/face ... awCode=GOV
2018-2019 taxes were due in full a few months ago; if the Parcel Map files this month, and there's no current default, then I think it'd be $0 due.
https://leginfo.legislature.ca.gov/face ... awCode=GOV
2018-2019 taxes were due in full a few months ago; if the Parcel Map files this month, and there's no current default, then I think it'd be $0 due.
- Anthony Maffia, LSIT
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mpallamary
- Posts: 3466
- Joined: Tue Mar 11, 2008 2:12 pm
Re: Mandatory tax pre-payment for parcel maps
This law originated years ago when the economy was in the dumps. The government so it as a chance to accelerate the payment of these taxes and it also helped accelerate the tax basis. I didn't like it then and I don't like it now!
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goodgps
- Posts: 644
- Joined: Fri Jan 04, 2008 7:32 pm
- Location: Modesto, Ca
Re: Mandatory tax pre-payment for parcel maps
Thank you,
I ended up doing the leg work myself. It really isn't tough, it just takes time away from my field surveying
or other mapping.
It sure seems to me that having an L.S. running the map around for signatures is an expensive route to take,
The Client was happy to pay me to do it, however, I saw NO discount from the title company I've gone "in search of"
a title company that provides full service (like the olde days) Benny' letter, prelim, tax and clerk signatures guarantee etc.
Heck, I on this one, I am having a little struggle just getting the guarantee. !!!
Good luck to all. Stay cool in the 100 degree temps
I ended up doing the leg work myself. It really isn't tough, it just takes time away from my field surveying
or other mapping.
It sure seems to me that having an L.S. running the map around for signatures is an expensive route to take,
The Client was happy to pay me to do it, however, I saw NO discount from the title company I've gone "in search of"
a title company that provides full service (like the olde days) Benny' letter, prelim, tax and clerk signatures guarantee etc.
Heck, I on this one, I am having a little struggle just getting the guarantee. !!!
Good luck to all. Stay cool in the 100 degree temps