When an EFT transaction fails, the $35.00 nonacceptance of an electronic funds transfer fee will apply. If the taxpayer is delayed until just before the property tax delinquency date and the EFT transaction fails, then additional late payment penalties and interest will apply.
You may have many questions about why your payment was not successful. We have answers to the most frequently asked questions below to help you better understand what happened.
What is a Merchant Processor?
The County of El Dorado partners with a third-party vendor to offer a convenient online property tax payment solution. A merchant processor is a payment processor which handles electronic payment transactions between a business (merchant), the customer’s bank and the merchant’s bank.
Why Didn't My e-Check Payment Go Through?
The County doesn’t decide whether your bank releases money to make a payment. Your bank makes that decision. Even if you entered your account number correctly, your bank may have declined to release the funds. Below are common reasons why your bank may not have released the funds:
- Insufficient Funds: The account didn’t have enough money to cover the payment.
- No Account/Unable to Locate Account: The account number on your payment does not match the account number listed under your name, or the account is not open.
- Invalid Account Number: The account number format is incorrect or incomplete.
- Non-Transaction Account: The account entered cannot process ACH transactions (e.g., savings-only or loan account).
- Account Closed: The account was closed before the transaction was processed.
How Can I See the Full Account Number Used on My e-Check Payment?
When you make an e-check payment, your money is transferred into a merchant account over an automated clearing house (ACH) network. The online e‑check payment system is encrypted for security. The Tax Collector only receives the last four digits of the entered account number and the ACH return reason code (i.e., “No Account / Unable to Locate Account”). We cannot retrieve the full account or routing numbers from the payment vendor or back-end systems.
I Received a Confirmation Email That My Payment Was Successful. Why Was My Payment Later Rejected?
The electronic transfer of funds is considered complete upon acceptance by the bank designated by the tax collector as stated under Revenue and Taxation Code §2503.2 (e).
In California, a receipt showing “Payment Processed” for an e-check does not guarantee that the payment was successful. Here’s why:
- The receipt usually confirms that the transaction was initiated, not that funds were transferred and cleared.
- If the e-check was returned (due to incorrect account info, insufficient funds, etc.), the payment is considered not made, even if the taxpayer received a receipt. As stated under Revenue and Taxation Code §2503.2 (f), if an electronic funds transfer is not accepted for any reason, any record of payment indicating acceptance of that transfer shall be cancelled, and the tax or assessment shall be a lien as if no payment has been attempted.
- The tax is delinquent if the funds are not in the county’s possession by the due date. Upon notice of nonacceptance of an electronic funds transfer, a fee of $35.00 for returned payment and late penalties apply.
Why Did I Get a Penalty?
Under California law, payments returned after the delinquent date cannot have penalties waived simply due to incorrect entry of payment data. In addition, under § 2509.1 the County may impose a returned payment/service processing fee (i.e., $35), as allowable under state law. If your bank does not release the funds, and the e-check or paper check is returned after the delinquent date, additional penalties may also be due.
Additional Clarification:
The County of El Dorado does not guarantee uninterrupted availability of websites or phone systems. If payment is not received by the delinquent date, the taxpayer is responsible for penalties required by law. The California Revenue and Taxation Code does not permit late penalty cancellations due to website interruptions or ACH transaction failures. Online payments are a convenience but don't wait until the last minute.
Applicable Provisions:
- R&T § 19101–19103 – Secured property taxes unpaid by the delinquent date (i.e., December 10 or April 10) incur a 10% penalty, plus 1.5% interest per month thereafter
- R&T § 75.52(a) – Supplemental tax payments are also subject to a 10% penalty if unpaid by the deadline
- R&T § 2509.1 – The County may impose a returned-payment/service processing fee (i.e., $35), as allowable under state law
Due Dates for Current Secured Bills are as follows:
- 1st Installment is due November 1 and delinquent after December 10
- 2nd Installment is due February 1 and delinquent after April 10