Public Officials Also Have to Ante Up : Taxes: Sen. Pete Wilson had to pay $50,476 by the filing deadline, while Atty. Gen. John K. Van de Kamp will receive a hefty refund.

U.S. Sen. Pete Wilson can only hope that the coming election brings him better news than did his tax man: The Republican candidate for governor had to pay $50,476 in income taxes by Monday’s deadline, according to copies of his tax returns.

Wilson’s payment stemmed from taxes owed on the late-1989 deferred sale of properties owned by his wife, Gayle, the senator’s campaign spokesman, Bill Livingstone, said. Wilson paid another $29,853 in state and federal taxes throughout the year, bringing the total to more than 32% of the couple’s 1989 adjusted gross income of $249,169.

Another candidate for governor, Atty. Gen. John K. Van de Kamp, also released tax returns Monday--and for Van de Kamp and his wife, Andrea, the news was better: They overpaid their taxes and will receive a refund of $8,998, plus another $2,900 that will be applied to their 1990 taxes. The adjusted income for the Van de Kamps was $241,173, of which they paid $64,711 or 26.8% in taxes.

The financial picture for both men is substantially brighter than that of most Californians, but very dim compared to that of former San Francisco Mayor Dianne Feinstein, who is competing with Van de Kamp for the Democratic gubernatorial nomination.

In returns released last week, Feinstein and her husband, investment banker Richard Blum, placed their adjusted 1989 income at $7.4 million. In other words, Wilson and Van de Kamp together made far less than the $639,428 Feinstein and Blum paid in taxes to the state of California, alone.

For both male candidates, tax returns showed that their incomes were surpassed by those of their wives.

Wilson made $89,500 from his Senate salary and another $27,000 in honorariums. His wife, in contrast, earned more than $123,000 from the deferred sale of property, located in Texas, which she owned before the couple’s 1983 marriage. The sale originated in 1984 and was finalized in the last quarter of 1989.

Van de Kamp also was out-earned by his wife, who last year collected $124,766--more than half from Sotheby’s auction house, where she is West Coast director, and the remainder from the Independent Colleges of Southern California, for whom she previously worked. She also reported a $13,500 profit for free-lance consulting.

The attorney general himself earned $72,074 in the calendar year, less than his official salary of $77,500. The remainder was parceled out on Jan. 1 and will be counted in his 1990 taxes, his press spokesman, Duane Peterson, said.

Details on both of the candidates’ investments were limited because each has placed his assets into a blind trust, a device commonly used by politicians to avoid conflicts between official actions and their investments.

According to the returns, Wilson’s trust generated $7,007 in interest income, plus another $5,427 in dividend income. Van de Kamp’s earned $1,610.

In tallying his deductions, Wilson listed $6,372 for charities, including $500 each to the Salvation Army and Red Cross for San Francisco earthquake relief.

Overall, Wilson will close the financial year out by paying $63,963 in federal taxes and another $17,366 in state taxes. Included are $471 in penalties for underpaying the taxes in the first place.

The Van de Kamps paid $49,490 in federal and $15,221 in state taxes. Besides $196,840 in salaries, the couple listed $8,488 in interest income, including $1,125 from stock in Lawry’s, the restaurant business that Van de Kamp’s family owns, and $2,962 from Carter Hawley Hale, the department store conglomerate where Andrea Van de Kamp once worked.

The returns listed $3,195 in charitable deductions, the largest--$775--to the Mayfield School in Pasadena, the Catholic institution that the couple’s daughter, Diana, attends. His deductions also included $2,241 for the partial rent of a Sacramento apartment where Van de Kamp stays when he is on state business.

Gov. George Deukmejian, the man that both Wilson and Van de Kamp seek to replace, released paper work Monday showing that he paid $24,051 in federal and state income taxes on a total income of $95,260.

In addition to the governor’s salary of $82,958, Deukmejian and his wife, Gloria, reported receiving $4,788 in dividends from stock in Texaco and $4,451 they inherited from Virginia Panosian, the governor’s aunt. They also reported receiving $2,000 in honorariums for speeches the governor gave at Claremont McKenna College, $916 in interest income, $92 in oil royalties and $55 for the governor’s service on the presidential College of Electors.

The Deukmejians had few deductions, paying only $225 in home mortgage interest for the year. They reported charitable contributions totaling $3,315.

Times staff writer Richard C. Paddock contributed to this story from Sacramento.