County Recorder Quarterly Remittance
The Building Homes and Jobs Act (Chapter 364, Statutes of 2017) requires a $75 fee to be paid at the time of recording of every real estate instrument, paper, or notice required or permitted by law to be recorded, except those expressly exempt from payment of recording fees, per each single transaction per parcel of real property.
Payments of fees collected by County Recorders are to be remitted to the SCO within one month following the end of each quarterly period pursuant to Government Code section 27388.1. Interest will be charged on amounts not paid before the last day of the month following each quarterly collection period. County recorders are permitted to deduct actual and necessary administrative costs incurred from collection of the Building Homes and Jobs Act fees. Refunds are made and accounted for at the county level..
Payments for calendar year 2020 are due as follows:
|Quarterly Collection Period||Due Date|
|January 1 through March 31||April 30, 2020|
|April 1 through June 30||July 31, 2020|
|July 1 through September 30||November 2, 2020|
|October 1 through December 31||February 1, 2021|
Mail your County Recorder Quarterly Remittance form and a check payable to the State Controller's Office for the amounts collected less administrative costs and refunds to:
State Controller's Office - County Quarterly Remittance
Post Office Box 942850
Sacramento, CA 94250-0001
If you have questions regarding the payment process, please contact the Property Tax Standards Unit at email@example.com.