Request a property tax penalty cancellation

Submit your request by online or mail

Submit your request online using the below link:

Property tax penalty cancellation form online

If you are unable to electronically file a claim, please download the PDF form:

Property tax penalty cancellation form (mail-in)

Mail the form along with the required documentation to:

Department of Tax and Collections
Attn: Tax Collections Unit
110 West Tasman Drive
San Jose, CA  95134

Step-by-step instructions for submitting the property tax penalty cancellation form

1. Open the form and read the important information on the last page of the form.
2. 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.
3. This step is very important! Describe in detail the reason for requesting a penalty cancellation. Attach documentation that supports the basis of your request to cancel your tax penalty.
4. Sign and date the form and submit online or by mail.

Note: In order for your Penalty Cancellation Request to be reviewed, you must make the payment in full.  If your penalties are cancelled, you will receive a refund.

The following reasons for late payment are common examples which are NOT sufficient for the Department of Tax and Collections to waive penalties, as prescribed by state law, and these requests will be denied:

• I did not receive a tax bill.
• I forgot.
• I am having a financial hardship.
• 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.

The Department of Tax and Collections is governed by the California Revenue and Taxation (RTC) Code in granting a tax penalty cancellation. The following summarizes key concepts in sections of the RTC Code that provide the legal basis to determine when a tax payment is considered timely and when a tax penalty cancellation request may be granted.

Payment Received Date - Section 2512

1. Payments received by mail are deemed received based on the United States Postal Service postmark date stamped on the envelope containing the payment or the date the envelope was received in the office if no postmark is available. If the postmark date is after the delinquent date, then the payment is considered late and the delinquent penalty will apply.
2. Payments made through the Department of Tax and Collections website are deemed received on the date the transaction was completed by the taxpayer. If for any reason you are unable to make your tax payment on the website, you are still responsible to make timely payment in order to avoid penalties.
3. Payments made through online banking systems are deemed received based on the date the payment is actually received in the office by the Department of Tax and Collections.

Failing to Receive a Tax Bill - Section 2610.5 and 2910.1 
The County is required to send the tax bill by November 1 of each year to the address provided on the tax roll. If the bill is not received, the taxes are still considered due and penalties will still be applied if not paid by the delinquency date.

County Error - Section 4985 
A penalty may be cancelled if the penalty attached is due to an error made on the tax roll by the County.

Cancellation of Penalties - Section 4985.2 
On rare occasions of extenuating circumstances, penalties MAY be cancelled under this code if the failure to make a timely payment is due to a reasonable cause and ALL of the following criteria are met:

• The circumstances were beyond the taxpayer’s control.
• The circumstances occurred notwithstanding the exercise of ordinary care and judgment.
• The circumstances occurred in the absence of willful neglect.

(Requests made under this section MUST be accompanied by documentation/proof supporting the reason for request.)
Examples of supporting documentation include, but are not limited to:

• Proof of USPS mail delivery, used to prove the envelope was mailed on or before the delinquent date.
• Official government documentation related to mail theft or associated crimes.
• Proof the payment was lost in the mail such as a duplicate copy of the check
• Proof of medical emergency that necessitated missing the tax payment deadlines.
• Banking records, used when contesting missed tax payment deadlines and/or available funds for payment.
• Proof of death certificate. 

Supplemental Taxes - Section 75.52 
If taxes on the supplemental tax bill are not paid on or before the date they become delinquent, a penalty of 10 percent shall attach to them.

The request for penalty cancellation review process may take 45-90 days. If you have additional questions or need assistance, please call (408) 808-7962 from 9:00 AM to 4:00 PM Monday-Friday, or email at [email protected].