COVID-19 Property Tax Penalty Cancellation
PROPERTY TAX PENALTY CANCELLATION REQUEST FOR THOSE IMPACTED BY THE COVID-19 PANDEMIC
On March 4, 2020, Governor Gavin Newsom proclaimed a State of Emergency existing in California as a result of the threat of COVID-19. Therefore on May 6th 2020, Governor Newsom declared Executive Order N-61-20.
If you have been impacted by the COVID-19 pandemic, the Mariposa County Tax Collector has issued a COVID-19 Property Tax Cancellation Request form permissible under the California Revenue and Taxation Code § 4985.2 (a) which grants the Tax Collector authority to cancel penalties if “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, ….”. Please note: This is NOT A TAX WAIVER.
Frequently Asked Questions (FAQs)
1. Q: Who is qualified to use the Request form?
A: Owners of properties for their primary residence whose delinquent taxes were caused by the COVID-19 pandemic, 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 121.201.
2. Q: What tax bill installments are covered by this Request form?
A: Only those installments with delinquent dates on or between March 31 and April 30, 2020, will be considered for penalty cancellation using this Request form.
3. Q: When is the latest I can submit the Request form?
A: June 10, 2020, is the latest our office will accept the Request for Penalty Cancellation – COVID-19 Impact form.
4. Q: Am I required to make full payment when I submit the request form?
A: Yes. You will be required to submit the base amount of taxes as well as the penalty amount of taxes with two checks. If you have prior delinquent taxes, you must pay them in full with penalties at the same time.
5. Q:What type of supporting documentation does the Tax Collector’s Office require?
A: You must provide documentation to support your claim. Please redact (strike-out) social security #s or confidential information. Your claim will be denied for failure to provide adequate documentation. Penalties incurred as a result of certain or preexisting financial conditions (e.g. bankruptcy) do not qualify for cancellation. Examples of supporting documentation include, but are not limited to, the following:
- COVID-19 doctor note (isolation, quarantine, hospitalization)
- Hospital release form indicating date of admission
- Your employment notification letters related to COVID-19
- CA EDD Unemployment Insurance (UI) Claim Letter
We share the public’s concern about the COVID-19 pandemic. Our hope is that we all stay safe during these uncertain times. If you have any other questions, please email the Tax Collector at firstname.lastname@example.org or contact our office at 209-966-2621.