Chancellor's Office Tax Offset Program (COTOP)
What is COTOP?
COTOP is a program that provides Riverside Community College District (RCCD) with a method of collecting Accounts Receivable balances for student financial aid and non-financial aid obligations. Past due accounts will be submitted by RCCD to COTOP for a tax offset (via an intercept by the Franchise Tax Board of any tax refunds, lottery winnings, or unclaimed property that might be owed to you).
Student accounts that have past due fees may be submitted to COTOP. This can include enrollment & associated fees incurred at any of the three Riverside Community College District Colleges – Moreno Valley College, Norco College, and Riverside City College. Please be aware that this debt will NOT be submitted to any major credit agencies.
Why did I get this letter?
The letter was to formally notify you of amounts owed to RCCD, and that RCCD is participating in the California Community Colleges Chancellor's Office Tax Offset Program (COTOP). Prior to submitting an account to COTOP for a tax offset, RCCD will send out a “due process” collection letter to the last known address of the students, instructing them that they may be sent to COTOP. Students then have 30 days to pay their fees in full before the debtor data is submitted to the State Chancellor's Office. This is to allow the debtor time to question the debt and/or pay the college before the tax offset process begins through the Franchise Tax Board.
What type of student obligations can RCCD submit for tax offset?
Non-resident tuition; enrollment fees; library fines; library replacement material charges; parking fees; parking fines (limited to those fines submitted within 3 years of being incurred); personal checks returned for non-sufficient funds; returned check service charges; childcare charges; instructional equipment breakage/replacement charges; health fees; transcript fees; foreign student insurance charges; dental health center charges; community services fees; lost key charges; transportation charges/fees; audit fees; contract class charges; instructional material fee; damage to campus facilities/equipment charges; student representation fee, student center fee; and campus financial aid funds.
What do I need to do if I receive a COTOP letter in the mail?
Please follow the instructions on the letter you have received. You can avoid the Tax Offset collection fee if you voluntarily pay the amounts owed within 30 days of the date of the letter that you received. You can pay your fees either online through your Web Advisor account, in person at the Cashier's Office, or by mail. If your fees are not paid in full in the 30 days after the letters are sent out, your information will be submitted to COTOP.
If you believe there has been an error you may appeal this action by filling out the COTOP Appeal Form that is available at the Admission & Records Department at the college where the course was taken. The form can be downloaded and emailed or submitted in person with the appropriate documentation to the college:
Upon receipt of your appeal, a college representative will review your case. If the representative finds that the offset is in error, the offset will be withdrawn or the amount corrected. If no objections are submitted or if the objections are considered to be insufficient, we will proceed with this action.
How much do I owe?
You can log into your WebAdvisor and click on “My Account Summary By Term” and check the amount you owe. Please visit the Tuition and Fees page for information on how fees are calculated and what you are responsible for paying by enrolling in courses at the RCCD colleges.
For clarification on what COTOP entails, you may contact the Student Accounts Office at (951) 222-8164 or email:
Moreno Valley College at COTOP@mvc.edu
Norco College at COTOP@norcocollege.edu
Riverside City College at StudentAccounts@rcc.edu