Penalty Cancellation Request / How to Avoid Penalties

Any Taxpayer may request cancellation of a penalty assessed on a secured or unsecured property, either in writing, or by submitting a completed and signed Penalty Cancellation Request Form. California Revenue & Taxation Code 4985.2 and 2509 provide a very limited basis for cancellation of penalties . The Office of the Treasurer-Tax Collector (TTC) attempts to respond to all requests within 60 days

• Approval of a Penalty Cancellation Request

If the request for penalty cancellation is approved, the TTC will respond to the taxpayer confirming the cancellation.

• Denial of a Penalty Cancellation Request

If the request for penalty cancellation is denied, the TTC will respond to the taxpayer explaining the reason for the denial.

If a request for penalty cancellation is denied, the taxpayer may appeal the decision by filing a Claim for Refund of Taxes and/or Penalties paid with the Office of the Clerk of the Board of Supervisors by clicking on the following link: Claim for Refund

If you were unable to deliver payment by April 10, we may be able to help. We encourage you to review the limited exceptions where cancellation of penalties may be granted and if you believe that you qualify, complete the penalty cancellation form and mail in the request with the base tax amount. Some examples include payment of the wrong parcel and hospitalization on April 10. See Penalty Cancellation Request Examples at the top of this page along with information on the cancellation form.

If you are not able to request a penalty cancellation, then we encourage you to pay the full amount as soon as you can (interest accrues at 18 percent) or apply for a five-year payment plan (processing fee of $25 plus interest at 18 percent annually) after July 1. You can pay online by eCheck (no cost), online by credit/debit card (2.29 percent service fee applies), mail your payment, drop off your payment in our depository payment box at 601 N. Ross St. or pay in-person at the County Service Center.

Questions? Email ttcinfo@ttc.ocgov.com or call 714-834-3411.

HOW TO AVOID PENALTIES

• Sign up for our secured and unsecured property tax reminder by text or email
  • Secured Link
  • Unsecured Link

  Remember: Under California Law, it is the responsibility of the taxpayer to obtain all tax bill(s) and to make timely payment.

  • A 10% penalty added 5:00 p.m. after December 10.*
  • A 10% penalty and $23.00 cost added after 5:00 p.m. after April 10.*

  *If the last timely payment date falls on a weekend or holiday, the delinquent date is the next business day.