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California

These resources – like the public health crisis itself – are constantly evolving and are only current as to the date of publication. This page was last updated on September 25, 2020.

For more up-to-date information on the relief programs available in California, we recommend that you visit the Secretary of State's website or the California COVID-19 portal.

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Description of Program and Relief

Penalty Relief for Taxpayers

On March 25, 2020, Orange County Treasurer-Tax Collector Shari L. Freidenrich announced that she will grant waivers on penalties to taxpayers to the extent allowed by existing California law. California law allows for waiver of penalties, costs and other charges when 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.

Taxpayers who do not pay their property taxes by April 10, 2020 due to COVID-19 should submit a Penalty Cancellation Request Form, which can be found here. More information about a Penalty Cancellation Request and how to avoid penalties can be found here.

Government or Lead Agency

Orange County Treasurer-Tax Collector

Dates Available

Available now

Eligibility Requirements/Restrictions

Orange County taxpayers must submit the Penalty Cancellation Request Form to the Treasurer-Tax Collector and meet the requirements of Section 4985.2(a) of the California Revenue & Tax Code, explained further on the form. The taxpayer must submit documentation to support their request.

Application Deadlines (If Applicable)

N/A

Contact for More Information

Contact the Treasurer-Tax Collector with property tax questions at mttcinfo@ttc.ocgov.com.

List of Additional Information

Click Here for Treasurer-Tax Collector Freidenrich’s statement.

Click Here for the Penalty Cancellation Form.

Click Here for more information about a Penalty Cancellation Request and how to avoid penalties.


© 2021 Paul, Weiss, Rifkind, Wharton & Garrison LLP. This does not constitute legal advice and does not create an attorney-client relationship. In some jurisdictions, this publication may be considered attorney advertising. Past representations are no guarantee of future outcomes.

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