Accounts Receivable Management (ARM) Division Guidelines For Filing Liens Increased

FTB Archive Disclaimer:  Archived content is not current and may contain broken links. It remains online for historical reference or research. The search function above allows you to search archived and current content separately. If you need archived content in a different format, contact us.

Purpose of Bulletin

To inform staff that the dollar amount for filing a lien has increased from $1,000 to $2,000.

Background

In response to the Taxpayer Advocate’s 2010 Annual Report to the Legislature and the 2011 Taxpayer Rights Advocate meeting, the ARM technical team evaluated and reviewed the impact of our current dollar amount guidelines. The team recommended increasing the lien dollar amount guideline from $1,000 to $2,000.

Business Case / Benefits

One of the major benefits of increasing the dollar amount guidelines is reducing the number of liens filed.  By reducing the number of liens filed, we will also be reducing:

  • The number of negative marks on a taxpayer’s credit bureau report.
  • The number of telephone and written contacts to FTB.
  • The number of liens filed in error.
  • The workload to county recorders.

Impacted Accounts

This increase will begin July 2013.

This change only applies to when a lien is filed; it does not affect lien releases.  FTB reserves the right to file a lien for any dollar amount based on the individual facts and circumstances of each case.

Help Us Improve Our Website

Don't include social security numbers or other personal/confidential information.



Thank you for your help.

If you need assistance, contact us.

Oops! Something went wrong.

We appreciate your feedback. Please try again later

 

You are leaving ftb.ca.gov

We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.

If you have any issues or technical problems, contact that site for assistance.

Ahora está saliendo de ftb.ca.gov

Nosotros no controlamos el sitio web al que se destina y no podemos aceptar ninguna responsabilidad por su contenido, enlaces, u ofertas. Revise las declaraciones de seguridad y confidencialidad del sitio antes de usar el sitio. Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.

Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.