REQUEST FOR PENALTY CANCELLATION

The following summarizes key sections of the California Revenue & Taxation (R&T) Code that provide the legal basis to determine when a tax payment is considered timely, or when a tax penalty cancellation request can be granted.

 R&T Code 2512: A mailed tax payment is considered timely when it is postmarked on or prior to the delinquency date by the United States Postal Service (foreign postmarks and private metered postage are not acceptable).

 R&T Code 2610.5: Failure to receive annual tax bill is never grounds to cancel a tax penalty. “…penalties imposed may be canceled…if the assessees or fee owners demonstrate to the tax collector that the delinquency is due to the county's failure to send a notice of taxes to the owner of property acquired after the lien date (January 1) on the secured roll…”

 R&T Code 4911(a): If the taxpayer can demonstrate that the current taxes were paid on a wrong parcel by mistake; Tax Collector shall cancel the credit on the unintended property and transfer the payment to the property intended; provided the payment was received on time for the correct amount of the tax due and before the property has transferred ownership, and before two years have elapsed since the date of payment.

 R&T Code 4920-4925: A penalty may be cancelled if the taxpayer can demonstrate that prior year taxes were paid on a wrong parcel by mistake and the payment was received on time for the correct amount of the tax due.

 R&T Code 4985: A penalty may be cancelled upon showing proof that the payment was not made timely, or made in the proper amount, because of information expressly given to the taxpayer in writing by the County.

 R&T Code 4985.2: A penalty may be cancelled if the failure to pay on time is shown to be for reasons outside taxpayer’s control, provided the taxpayer is not negligent. Failure of the post office to postmark mail timely does not constitute grounds for penalty cancellation under this section.

 R&T Code 4986: A penalty may be cancelled to correct a specified error on the part of the County.

A taxpayer may request cancellation of any penalty assessed on a secured or unsecured property tax bill by completing and submitting this request.

Request may only be considered if all three conditions below are met:

• The request is completed with all supporting documentation.
• The request is signed.
• The request is supported by one or more of the California Revenue & Taxation (R&T) Code sections above that allow the Tax Collector to legally cancel penalties.

Request for Cancellation of Penalties