- Government
- Departments M - Z
- Treasurer-Tax Collector
- Tax Collector
- Penalty Cancellation Requests
Penalty Cancellation Requests
Read the Important Information Section below prior to completing your request for the cancellation of penalties.
If your request does not fall into any of the scenarios below, please check the box stating that you have read the Important Information Section and click on "Proceed to Request".
Once you have completed the form, print and mail to our office with two checks: One for the base amount (original amount owing) and one for the penalty amount. Requests not accompanied by two checks and supporting documentation will be considered incomplete, rejected, and mailed back.
IMPORTANT INFORMATION
The California Revenue and Taxation Code grants the Tax Collector the authority to cancel penalties in limited circumstances. Below are examples of requests that the Tax Collector will deny if submitted for penalty cancellation review.
Click on the arrows below for additional information.
The Tax Collector will deny a request to cancel a penalty based on a taxpayer's request to consider the taxpayer's positive payment history. The California Revenue and Taxation Code does not grant the Tax Collector the authority to consider a taxpayer's payment history, whether positive or negative, when determining whether or not to cancel a penalty.
The Tax Collector will deny a request to cancel a penalty related to a home banking or online bill payment that a taxpayer initiated prior to the delinquency date, which the Tax Collector received after the delinquency date. The reason for this is that the United States Postal Service does not postmark the envelopes used to remit payments from home banking and online bill payment services. In the absence of a postmark, the Tax Collector can only consider the received date in determining if the payment is late and if the penalty applies.
The Tax Collector will deny a request to cancel a penalty based on an assertion that the taxpayer mailed the payment “early enough” to allow the United States Postal Service sufficient time to deliver the payment prior to the delinquency date. If there is not USPS postmark, payment must be received in our office before 5 pm on the due date. The envelope must be properly addressed and have sufficient postage. The County Tax Collector must determine receipt based on USPS postmark. All other types of “postmark” such as Pitney Bowes are not considered a USPS postmark.
The Tax Collector will deny a request to cancel a penalty based on the financial circumstances of a taxpayer which prevented the taxpayer from paying the amount due prior to the delinquency date. Under the California Revenue and Taxation Code, there is no provision to cancel penalties due to financial circumstances that prevented a timely payment.
The Tax Collector will deny a request to cancel a penalty based on non-receipt of a property tax bill. Under the California Revenue and Taxation Code, there is no provision to cancel penalties imposed for failure to receive a tax bill.
The Tax Collector will deny a request to cancel a penalty based on a taxpayer not understanding the property tax process. This also includes a taxpayer’s belief that the bill should have been paid by another party (i.e. lender).
The Tax Collector will deny a request to cancel a penalty based on the taxpayer submitting incorrect information while submitting an online payment through the Tax Collector’s online payment system. Examples of taxpayer online payment errors include, but are not limited to, taxpayer input of an incorrect account or routing number. It is the taxpayer’s responsibility to ensure that correct information is entered.