Council Places Delinquent Service Accounts on Property Tax Rolls
Aug 10, 2026 04:57PM ● By John McCallum
Logo courtesy of the City of West Sacramento
WEST SACRAMENTO, CA (MPG) – Like other cities in the region, West Sacramento is attempting to collect monies owed from service accounts by placing these delinquent charges on the county tax rolls of the subject properties — an amount totaling over $1.26 million.
At its first meeting in a month on Aug. 5, the City Council unanimously approved a resolution that would “certify inclusion of delinquent charges and penalties for water, sewer and refuse services on the secured tax rolls” for the properties whose owners are delinquent. The amount is payable just like general property taxes, and the resolution also directs a lien placed on any property owing back services charges and late fees.
West Sacramento Finance Supervisor Angie Familia told council the city had sent out 1,132 letters to delinquent account holders requesting payment before resorting to collection measures. The total amount owed, including late fees, was $1,265,256.
As of July 27, 367 accountholders had paid their charges, reducing the number included in the resolution to 765. That was reduced further, Familia said, as 12 additional individuals had paid their accounts by Aug. 5.
The smallest amount on the list is $282 with the largest, owed by West Sacramento Hospitality LLC — the former Ramada Inn — at $27,371. The median balance owed is $1,682 with mean average at $1,654.
During the council question and comment after the public hearing, during which there were no public comments, Councilwoman Dante Early asked if the city was seeing more delinquent accounts given the current economic conditions people are facing. Familia said the totals are comparable to previous years.
According to the report, there were 878 delinquent accounts in 2025 totaling $1,181,603. Balances ranged from $125,257 to $251, with the mean at $1,629 and the median at $1,346.
Familia said the current delinquent balances don’t include a utility rate hike passed by council in March and taking effect April 1. That included a 45% increase in sewer and 30% in water basic single-family residential rates along with an increase in the consumption charges for water, rates that gradually decrease to single digit increases by 2030.
“So, it may be a little higher next year, but this year it’s pretty comparable,” Familia said, adding the total dollar amount in 2026 was lower than 2025.
According to the staff report, the city has six procedures in two categories it undertakes to enable customers to make timely payments of service charges. The first is scheduling account billing cycles beginning at six different days of the month, allowing customers 27 days to pay before fees are assessed.
Late fees and interest are assessed first at an initial 10% one-time basic penalty, followed by a charge of one-half of 1 percent for the next month, and then 1.5% monthly after that. The final step is to have the delinquent account placed on that property’s Yolo County tax rolls.
Larger accounts, including multifamily units, may require liens placed on the property and possible legal action. A last resort is shutting off water to the account.
“Have we ever had to do that?” Councilwoman and Mayor Pro Tem Verna Suplizio Hull asked about shutoffs.
“We don’t currently shut off the water,” Familia said, adding while that may have happened in the past, it hasn’t taken place since she came to the city.
Familia said the city prefers the process of placing delinquent account balances on the property in question tax liabilities, which must be paid by the current owner or someone wishing to purchase that property.
Councilwoman Quirina Orozco asked what steps property owners can take if they find themselves on the list of delinquent accounts. Familia said the city can work with them to create a payment plan to take care of back charges and make the account current, with the city requiring a “good faith” payment up front of the first month’s payment.
“We did probably more this year than previous years, but we don’t get a ton of requests for this,” she added.
“Are we certain we have the correct information for the property owners?” Orozco asked. “How do we know?”
Familia said the city receives a list of property owners from the county and compares it with its list of delinquent service charge accounts. This information is then sent to a consultant for review before filing with the county to attach the balance to the property tax roll.
Orozco asked what steps owners can take who are just now discovering their account is on the delinquent list. Familia said the city has a very short window in which to file with the county to get the accounts placed on the property tax rolls, but if those owners contact West Sacramento Utility Billing, there is some paperwork the city file to clear the account if paid.
Other area cities have taken similar measures regarding delinquent service accounts. In July the Elk Grove City Council approved a resolution placing 1,736 delinquent accounts totaling over $1.18 million on the Sacramento County property tax rolls.













