IMPORTANT – PLEASE READ

The 2024-2025 Secured Tax Roll is available.

You may now search and pay for secured, unsecured, defaulted, supplemental and escape tax bills. Click the “Continue” button below to get started, and follow the prompts to search, select, and pay your bill. Just remember, your transaction is not final until you click “Submit” and receive a receipt that says “Successful.”

* When searching for a current secured, defaulted, supplemental or escape bills, please search by either the parcel number or the current “mailing” address.

* When searching for an unsecured tax bill (for businesses, boats, or airplanes), please search by the 4-digit year and 6-digit bill number.

If you experience server errors when attempting to access the online payment system from a foreign country, the country you are located in may be blocked from access to the payment processing server. Please have your payment postmarked on or before the delinquent date and mail it in or pay by credit card on our phone payment system at (855) 829-3773

You may purchase duplicate tax bills for $1 at any Tax Collector’s office. Branch office locations accept checks, cashier’s checks and money orders. For updated branch hours and locations, please visit our Locations page.

Cannabis Tax Administration

On November 8, 2022, San Diego County voters approved Measure A, which was established to fund general County purposes including but not limited to parks, fire safety, roads, health, and social equity, by taxing cannabis businesses in the unincorporated area.

The San Diego County Treasurer-Tax Collector is responsible for the administration and collection of cannabis tax for establishments located in the unincorporated areas of the County. For establishments located within an incorporated city, cannabis tax is collected by the City in which the establishment is located.

If you own and operate a cannabis business in the unincorporated area of the County of San Diego, you are responsible for remitting cannabis taxes according to the tax rate schedule. You are also responsible for registering and obtaining a cannabis taxation certificate from our office.

Business Type	Rate
Retail	2.00% of gross receipts
Manufacturing/Processing	2.50% of gross receipts
Distribution	2.00% of gross receipts
Cultivation (Indoors)	$7.00 per square foot
Cultivation (Mix-Light)	$3.00 per square foot
Cultivation (Outdoors)	$0.50 per square foot
Nurseries	$1.00 per square foot
Testing Laboratory	1.00% of gross receipts
Other	4.00% of gross receipts

To be considered timely, cannabis tax payments must be received by the due date to avoid penalties and interest. If a payment is received after the due date, the payment is considered late, and penalties will be imposed in accordance with the County Ordinance No. 10801.

Reporting Period	Reporting Period Dates	Payment Date
First Quarter	July 1 - September 30	October 31
Second Quarter	October 1 - December 31	January 31
Third Quarter	January 1 - March 31	April 30
Fourth Quarter	April 1 - June 30	July 31

Cash payments are accepted by appointment only. To make an appointment, or if you have any questions, please contact us at SDCANNABISTAX@sdcounty.ca.gov or call 619-531-6410.