Governor Newsom Waives Late Payment Penalties for Taxpayers Experiencing COVID-19 Financial Hardship
Pursuant to the Executive Order, the following conditions need to be satisfied for your penalties, costs, and interest to be cancelled:
- The property for which taxes were not paid is either:
- residential real property occupied by the taxpayer, or
- real property owned and operated by a taxpayer that qualifies as a small business under the Small Business Administration's Regulations, Code of Federal Regulations, Title 13, section 121.20l
- The taxes owed on the property in question were not delinquent prior to March 4, 2020
- The taxpayer timely files a claim for relief in a form and manner prescribed by the tax collector; and
- The taxpayer demonstrates to the satisfaction of the tax collector that the taxpayer has suffered economic hardship, or was otherwise unable to tender payment of taxes in a timely fashion, due to the COVID-19 pandemic, or any local, state, or federal government response to COVID-19
In addition, penalties may be cancelled if there is an error on your tax bill. On rare occasions, penalties may be cancelled for circumstances beyond your control where there’s no evidence of neglect or lack of care and judgment.
The following reasons for late payment do not qualify for cancellation of a penalty:
- I did not receive a tax bill.
- I forgot.
- I was out of town or country.
- I have paid on time in the past for many years and think I should not be penalized this time.
- My bank did not make the payment until after the deadline.
- I thought my mortgage company was going to pay.
- I used a private postal meter machine, such as Pitney Bowes.
Step by Step Instructions for Filling Out the Property Tax Penalty Cancellation Form
To complete your form, follow each step below:
Submit your form online or submit your form by mail:
Submit your request online using:
Submit By Mail
If you are unable to electronically file a claim, please download the appropriate PDF form:
Mail the form along with the required documentation to:
Department of Tax and Collections
Attn: Tax Collections Unit
852 N 1st Street
San Jose, CA 95112
Open the form and read the information on the last page of the form.
Complete the informational section at the top of the Property Tax Penalty Cancellation Form, include your contact information, mailing address, tax bill information, APN/Assessment Number, etc.
This step is very important! Describe in detail the reason for requesting a cancellation of penalty. Attach documentation that supports the basis of your request to cancel your tax penalty.
For example, if you have suffered a financial hardship as a result of the Covid-19 pandemic and/or Shelter in Place Orders, please provide relevant documentation that validates your statements. Some examples of supporting documents are bank statements, notice from your employer impacting your job, proof of unemployment filing, etc.
Sign and date the form and submit online or by mail.
In consideration of the current pandemic, the Department of Tax and Collections will endeavor to provide you with a response within a reasonable time frame.