Chancellor's Office Tax Offset Program

COTOP Year: 2025
Today is 12/6/2025
COTOP Office Hours:
All districts are welcome to join virtual COTOP office hours from 2-3 p.m. on the 3rd Tuesday of each month. Email COTOP@CCCCO.edu for more details.

2025 COTOP Closure Dates:
The COTOP System is now closed until Jan. 5, 2026. See the Office Hour FAQ document in the Resources tab for more details.

Welcome

Since 1982, the Chancellor's Office has partnered with community college districts through the Chancellor's Office Tax Offset Program (COTOP). This program is effective in collecting some student debts by utilizing a process that deducts owed amounts from state tax refunds, lottery winnings, and/or unclaimed property and redirecting these funds to the respective college districts.

By participating in COTOP, districts can recover various outstanding student obligations, including defaulted loans, out-of-state fees, enrollment fees, library fines, and non-sufficient funds from personal checks. A comprehensive list of 36 eligible debt types is available for review. For questions or requests for additional information, please use the Contact Information listed in the COTOP Support page.


  • California Community Colleges, Chancellor's Office
  • 1102 Q Street Sacramento, California 95814-6511
  • Support