SAN DIEGO -- The housing downturn has led more people to skip out on their taxes, government officials say, leaving the county with $143.9 million missing in property taxes.

The 71,267 delinquent tax bills have increased by 20 percent -- a fraction of the skyrocketing foreclosure rate -- over the number of delinquencies in 2006, said Dan McAllister, treasurer-tax collector for the county.

"Everything that's going on in the national economy is pretty horrific," he said. "So there's no surprise that there's an increase in property tax delinquencies."

It's not the first time the county has seen delinquencies increase. In the mid-1990s, as it grappled with the aftereffects of failures in the savings and loan industry, delinquencies increased and the county budget struggled with stagnation in property values, which typically go up.

"I'm sure there was (a strain on county services) because (we) didn't have the revenue. … At that time, the county had hiring freezes," said Greg Smith, county tax assessor. "(But) the '90s is nothing like now. You had the savings and loan crisis, and it impacted every sector of the community. … Now, it's only residential."

But this time, McAllister said the missing payments would not act as a strain on public services because his office took in 7.2 percent more in 2007 overall in real dollars.

Late payments on the first installment represented 7.3 percent of all property tax statements. McAllister said he expects many of the delinquencies to clear and that the county will approach the typical delinquency rate of 1 percent to 3 percent as they send reminder letters.

The county has budgeted for a 3.3 percent delinquency rate in tax payments, said Donald Steuer, chief financial officer for the county.

Property taxes are due in two equal installments, with the first due yearly on Nov. 1 and the next by Feb. 1.

Unpaid property taxes are somewhat expected, McAllister said, considering recent skyrocketing foreclosure rates.

Recent housing reports show 328 percent more foreclosures sales in the county in 2007, to 1,096, from the year before, and that sales, locally and nationally, have slowed significantly, according to data from ForeclosureRadar, a tracking service, and Realtors reports.

"Anyone that's not making their house payment is probably not going to make their tax payment, either," said Robert Martinez, director of research for MarketPointe Realty Advisors, a research firm based in San Diego.

MarketPointe reported this week that total detached and attached sales in the county were down 32 percent from 2006 and 59 percent lower than a peak in 2004.

Another report released Thursday by the National Association of Realtors showed that national home sales were down 22 percent from the previous year, to an annual rate of 4.9 million units in 2007.

Some analysts, such as ForeclosureRadar founder Sean O'Toole, say they expect more foreclosures this year. Martinez said he thinks the reports paint a cloudy picture for the 2008 market.

"Now that we've finished the year and the numbers are in," Martinez said, "we have more questions than answers as far as the questions of what we're going to see in 2008."

Even with the current escalation in tax delinquencies, McAllister said he is predicting that the county will collect close to $4.4 billion in property taxes, based on total assessed value, by the end of the fiscal year.

After the first installment, the county already has more than half the total, he said, possibly because some homeowners pay in full with the first installment.

Those struggling to make their 2007 property tax bills could get some relief for this year's taxes. If the property value -- as determined by sales prices of comparable homes -- drops below the original assessed value, homeowners can apply for a reduction on their property taxes.

Last year, as values started dropping, appeals received by the county tax assessor more than tripled from 2006, a 244 percent increase, to 11,456 -- the highest number of appeals since 1997.

"That it has increased does not surprise us," Smith said. "Obviously the market slowdown has caused that … but, generally, (appeals only benefit) people who bought at the peak of the market."

Reports by Standard & Poor's and the North San Diego Association of Realtors show that local home prices are at mid-2004 levels.

Applications for property value reassessment are due by May 30 and need to be submitted to the county's assessor-recorder-clerk office. Applications, if approved, will affect homeowners' 2008 property tax bill, not current bills for 2007 property taxes.

Contact staff writer Zach Fox at (760) 740-5412 or zfox@nctimes.com.