Collecting Delinquent Charges on the County Tax Roll when Ratepayers Don’t Pay on Time

February 5, 2026

Public agencies frequently place liens on private owners’ property as part of code enforcement or nuisance abatement proceedings. Although it is not as well known, state law also provides a similar process for many public agencies to place delinquent charges, fees, and assessments for collection on the county tax roll when ratepayers don’t make their payments on time. Under this process, the agency provides the county with a “report” listing each delinquent property owner and the amount owed, and the county collects the delinquent amounts with regular property taxes. The county then distributes the collections to the agency, less a reasonable fee.

 Placing Delinquent Charges on the Tax Roll

 Under Government Code sections 38790.1 and 25831, cities can collect delinquent garbage fees on the county tax roll. Health and Safety Code section 5473 allows cities, sanitary districts, sewer maintenance districts, and other public agencies authorized to maintain and operate sewer systems to place delinquent sewer charges on the county tax roll. Community services districts can place delinquent service charges on the county tax roll under Government Code section 61115.

While the specific requirements differ slightly for the different types of agencies and charges in question, all follow a broadly similar process:

1. The agency must prepare a “report” of delinquent fees (this may be as simple as a spreadsheet showing each property owner, their address, and the total amount owed in late charges and penalties);
2. It must give each affected property owners notice that a hearing will be held on the charges. Notice must typically be published in a local newspaper. In some cases agencies must also mail each affected owner a personal notice, explaining how much that owner owes in delinquent charges and/or late fees;
3. The agency must hold hearing at which property owners are given the opportunity to contest the charges and penalties;
4. After considering any protests, the agency must adopt the report and authorize the placement of the delinquent charges on the county tax roll via resolution;
5. The agency must submit the report to the county, usually by late July or early August (although submission dates for certain counties vary), along with any other specific documentation the county may require.

Once the delinquent charges have been submitted, the county is then responsible for collecting the delinquent amounts and distributing them to the agency.

Entering into a Collection Agreement with the County

 The agency will also need to enter into a collection agreement with the county, typically approved by resolution. This agreement authorizes the county to collect the delinquent charges, provides the amount of the collection fee to be paid to the county, and specifies whether the agreement is for a single fiscal year or will be renewed automatically. Many counties have standard collection agreements and may provide theirs upon request.

The agreement also provides when and how delinquent charges will be distributed to the agency. Some counties distribute charges pursuant to the “Teeter Plan” (outlined in Revenue & Taxation Code §§ 4701-4717), under which the county advances the delinquent payments to the agency, then collects them from the delinquent owners, plus penalties and interest. Not all counties follow the Teeter Plan, however; some counties will only apportion the delinquent payments to participating agencies once they have collected them from the affected property owners. Note that the Teeter Plan may only be applied to agencies if the agency’s board approves the plan by resolution (see Rev. & Tax. Code § 4715).

 Things to Look Out For

 As noted above, the requirements for different types of agencies and charges vary. Public agencies should consult the applicable statutes and seek legal counsel before beginning the process of placing delinquent charges on their county’s tax roll. Note that counties may have specific procedures, requirements, and submission dates that must be followed in addition to the statutory requirements. For instance, Stanislaus County requires agencies to submit a cover letter along with the adopted report, and to send everything to the county by August 15, while San Mateo County requires the report and supplemental materials to be submitted by July 31.

Not all authorizing statutes are clear on what it means for a charge to be “delinquent.” Under Government Code sections 38790.1 and 25831, garbage fees are delinquent when they are at least 60 days late. In other statutes, “delinquent” is not defined. Agencies interested in collecting delinquent charges on their county’s tax roll may wish to develop their own policies to clarify such issues, specifying at what point unpaid charge become delinquent, whether and how late fees accumulate, and how and when delinquent charges will be placed on the county tax roll.

Cities and other local agencies should be aware of this relatively simple statutory tool for collecting overdue service payments and boosting revenue.

To learn more about how your agency can leverage this tool for collecting delinquent fees, contact Shanthi Chackalackal.