Taxpayers may not request a penalty cancellation in advance. Beginning on April 11, 2020, the day after property taxes become delinquent, taxpayers unable to pay property taxes on time for reasons related to COVID-19 may pay their property taxes, including applicable penalties, and submit a request for penalty cancellation on our website.
Revenue and Taxation Code section 4985.2 provides the rules for penalty cancellations:
Any penalty, costs, or other charges resulting from tax delinquency may be canceled by the auditor or the tax collector upon a finding of any of the following:
(a) Failure to make a timely payment is due to reasonable cause and circumstances beyond the taxpayer's control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, provided the principal payment for the proper amount of the tax due is made no later than June 30 of the fourth fiscal year following the fiscal year in which the tax became delinquent.
(b) There was an inadvertent error in the amount of payment made by the taxpayer provided the principal payment for the proper amount of the tax due is made within 10 days after the notice of shortage is mailed by the tax collector.
(c) The cancellation was ordered by a local, state, or federal court.
This office will process these requests as soon as possible and will notify property owners whether they qualify. Property owners that qualify will receive refunds of penalties paid.