Coronavirus (COVID-19) Impact to Property Taxes
FREQUENTLY ASKED QUESTIONS (FAQS)
1. Can the Board of Equalization (BOE) extend the April 10, 2020 property tax payment deadline?
Answer: No. Issuing property tax bills and collecting payment is not a function of the BOE. You will need to contact your local county tax collector's office where the property is located. Your county tax collector may have provisions in place or other resources to assist you with paying your property tax bill during this challenging time; however, county tax collectors do not have the authority to extend the April 10, 2020 due date. For a list of all 58 county tax collectors' offices and their contact information, please visit the BOE's website at: http://www.boe.ca.gov/proptaxes/countycontacts.htm.
2. Can the California State Controller extend the April 10, 2020 property tax payment deadline?
Answer: No. The State Controller, Betty Yee, issued a press release on March 20, 2020 (here) regarding California property taxes, and it states that the State Controller does not have the authority over property tax collection. Each county treasurer tax-collector has the power to waive penalties and interest for late payments that are beyond the taxpayer's control (here). Ms. Yee encourages taxpayers to contact their county treasurer-tax collector and indicated that some counties have issued statements about property tax payments due during the COVID-19 health crisis (here).
3. County buildings are no longer open to the public, what are my property tax payment options?
Answer: California Association of County Treasurers and Tax Collectors issued a statement (here) that addresses how payments can be made if the county office is closed to the public.
4. What if I am unable to make a full property tax payment by April 10, 2020 due to the impact of COVID-19?
Answer: Tax Collectors have the authority to handle specific scenarios where a taxpayer cannot physically pay their taxes on April 10 due to quarantine, illness, or closure of the Tax Collector's office as a result of COVID-19. The California Association of County Treasurers and Tax Collectors issued a statement (here) that addresses property tax payments.
5. Can I request a penalty cancellation if I am unable to make a timely property tax payment due to COVID-19?
Answer: Yes. However, a taxpayer cannot request a penalty cancellation from their local county tax collector's office in advance of the payment's due date. Beginning on April 11, 2020 (the day the property tax payment becomes delinquent), taxpayers who are unable to pay on time for reasons related to COVID-19 may submit a request for penalty cancellation with the county tax collector's office where the property is located.
6. Will property tax amounts be reduced due to economic impact of COVID-19?
Answer: No. Property tax assessments are established on the lien date of January 1 of each year. The property tax amounts currently due for the 2019-2020 Annual Secured Property Taxes have a lien date of January 1, 2019, and therefore, no reduction based on the economic impact of COVID-19 will be made to the current bill. Should you have questions related to decline-in-value or business personal property valuations, please contact your local county assessor's office where the property is located.
LINKS TO CALIFORNIA'S MOST UP-TO-DATE CORONAVIRUS INFORMATION
California Governor Newson's Newsroom — gov.ca.gov/newsroom/
California Department of Public Health — cdph.ca.gov
Coronavirus (COVID-19) in California — covid19.ca.gov
California State Board of Equalization (BOE) — boe.ca.gov
California State Controller's Office (SCO) — sco.ca.gov
California Department of Tax and Fee Administration — cdtfa.ca.gov
California Employment Development Department — www.edd.ca.gov
California Franchise Tax Board — ftb.ca.gov
California Association of County Treasurers and Tax Collectors (CACTTC) — www.cacttc.org
Tax Type | Responsible Agency | Website | Customer Service Phone # |
|---|---|---|---|
Federal Income Tax | Internal Revenue Service | Individuals: 800-829-1040 Businesses: 800-829-4933 Non-profit: 877-829-5500 | |
California Income/Franchise Tax | Franchise Tax Board | 800-852-5711 | |
Sales & Use Tax | California Department of Tax & Fee Administration | 800-400-7115 | |
Special Taxes & Fees | California Department of Tax & Fee Administration | 800-400-7115 | |
Property Tax Oversight | Board of Equalization | 916-274-3350 | |
Property Tax Valuation | Each of the 58 County Assessors | Please contact your local County Assessor's Office where the property is located. | |
Property Tax Collection | Each of the 58 County Tax Collectors | Please contact your local County Tax Collector's Office where the property is located. | |
Documentary Transfer Tax | Each County Recorder's office | Please contact your local County Recorder's office where the property is located. | |
State Payroll Taxes (including AB 5 information) | Employment Development Dept. | 888-745-3886 | |