Getting Started with Water Rights Fee

Application of Fee

The California Water Rights Fee is imposed on owners and lessors of water rights. A water right is a legal entitlement authorizing water to be diverted from a specified source and put to beneficial, non-wasteful use. Water rights are property rights, but their holders do not own the water itself. They possess the right to use it.

The exercise of some water rights requires a permit or license from the State Water Resources Control Board (State Water Board), whose objective is to ensure that the State's waters are put to the best possible use, and that the public interest is served.

The fee is based upon a schedule of fees adopted by the State Water Board. The California Department of Tax and Fee Administration (CDTFA) collects the fees in cooperation with the State Water Board.

Registration

There is no online registration for this program with the CDTFA.

Water rights owners and lessors are required to register with the State Water Board. The State Water Board provides the CDTFA with feepayer registration information.

For questions about registration, water rights or permits, please visit the State Water Board's contact us webpage or call 1-916-341-5300.

Fee Rates

The Water Rights Fee is based on a schedule of fees set and adopted each fiscal year by the State Water Board.

Visit our Tax Rates — Special Taxes and Fees page to view current and historical water rights rates.

Payments

The CDTFA prepares billings (Notices of Determination) at the beginning of November each year, for each prior fiscal year based on information received by the California State Water Resources Control Board (SWRCB). The Water Rights Fee is due within 30 days from the date the billing was mailed to you to be considered timely.

Make a Payment — You may submit your payments through our online services system. Log in using your username and password and select the account for which you want to make a payment. Select the More link under the I Want To section. Then select the Make a Payment link and follow the prompts.

Additional Payment Options — Visit our website for additional convenient payment methods.

If paying by check you should submit your payment with your billing to the CDTFA. Make your check or money order payable to “California Department of Tax and Fee Administration.”

Payments must be received/postmarked by the due date to be considered timely. If the due date falls on a Saturday, Sunday or state holiday, payments received or postmarked by the next business day are considered timely.

Notice of Business Change

To make changes to your address or ownership information, change your agent, or revoke your water right immediately contact the State Water Board. The State Water Board mails all correspondence, reports and notices to the most recent owner and address shown on its record. The necessary water right forms are available on their website.

You may be liable for a prior owner's water rights fee if you fail to notify the State Water Board of an ownership change. You must notify them of the change at least 10 days before the water rights fee is assessed. (See California Code of Regulations, Title 23 sections 830-831 and 1074(c).)