California Association of County Treasurers and Tax Collectors

1415 L Street, Suite 1000 • Sacramento, California 95814

Phone: (916) 441-1850 • Fax: (916) 441-6178

Website: www.cacttc.org

regarding April 10 Property Tax Collection Deadline:

We understand and share the public’s anxiety and concern about the impacts of the 2020 COVID-19

revenues, we can waive penalties, costs or other charges resulting from tax delinquency due to reasonable

cause and circumstances related to this crisis.

Tax Collectors have the authority to handle specific scenarios where a taxpayer cannot physically pay their

• Please pay electronically if you are able to, in order to reduce transmission of the virus.

• If county offices are closed on April 10 and a taxpayer cannot pay their taxes, payments made the

next business day that the county offices are open will be considered timely and no penalties will

apply per Revenue and Tax code 2619.

• Tax Collectors have existing authority to waive penalties and interest that cover the circumstances

of a pandemic that would impact county operations and individual inability to make a payment on

• If a large portion of taxpayers don’t pay on April 10, there could be almost immediate and very

serious impacts to school obligations and other local financial obligations that are funded through

A. Two Tax Code Sections provide authority for County Tax Collectors to waive penalties for late payment of

property taxes. Below are the two code sections governing their authority:

California Association of County Treasurers and Tax Collectors

1415 L Street, Suite 1000 • Sacramento, California 95814

Phone: (916) 441-1850 • Fax: (916) 441-6178

Website: www.cacttc.org

at 5 p.m., or the close of business, whichever is later, on the next business day. If the board of supervisors,

by adoption of an ordinance or resolution, closes the county’s offices for business prior to the time of

delinquency on the “next business day” or for that whole day, that day shall be considered a legal holiday

for purposes of this section.

fourth fiscal year following the fiscal year in which the tax became delinquent.

(Amended by Stats. 1996, Ch. 800, Sec. 19. Effective January 1, 1997.)

Q. Under what circumstances could a property tax deadline be extended?

when the deadline applies.

Q: What if I am quarantined on April 10 and unable to make my tax payment in person on April 10?

Q: What if the Tax Collector’s Office is closed on April 10 or can’t accept a cash payment because of the

closed, then the next day the tax collector’s office is open is the day the payment is due.

Q: How can I find out what my payment options are to make sure I don’t have to pay penalties?

California Association of County Treasurers and Tax Collectors

1415 L Street, Suite 1000 • Sacramento, California 95814

Phone: (916) 441-1850 • Fax: (916) 441-6178

Website: www.cacttc.org

California Association of County Treasurers and Tax Collectors

1415 L Street, Suite 1000 • Sacramento, California 95814

Phone: (916) 441-1850 • Fax: (916) 441-6178

Website: www.cacttc.org